Igor Pihir, Katarina Tomičić‐Pupek and Darko Andročec
January 2013, currently after one month of use there are ~ 15.000 users and until 31. In July 2013 it is expected to count about 20.000 – 50.000 users. This number is an approximation from legislation specifications of obligated companies and from the number of companies in the sector of services and retail. Triggered by law changes the new legislation from 23 / 11 / 2012 named“ Zakon o fiskalizaciji u prometu gotovinom”( NN 133 / 12, 2013) is in use from 1 st January 2013. It makes significant changes in the enterprise usage of e‐services and it represents a great potential for usage growth of current e‐services for many enterprises in Croatia in a year or two from now. Fiscalization makes a prerequisite infrastructure at the end user side by owning an electronic certificate, owning an Internet connection, usage of electronic XML message to web‐service in government agency, digital signature and secure PKI infrastructure. This is very important because this is an obligation for almost all enterprises in the country( except for companies that do not use cash registers and do not have a retail bills). Figure 2 show how this process works in practice.
Figure 2: Fiscalization process( Programi. net, 2013)
Research made by GfK( 2006) on N = 102 companies, show that main obstacles in implementation and broader usage of government e‐services are lack of information about the available services online( 25 %), habituation to traditional way of doing business( 20 %), lack of knowledge about Internet( 14 %), complicated online procedures( 13 %). This all can be made easier as enterprises need to implement the government e‐service( it is enough just one) as mandatory by government to gain knowledge and implement the technology for the first time. This is also a great opportunity for companies of all sizes to use, learn to use and understand electronic services. It forces the end users to gain experience in dealing with ICT.
4. Strategic analysis for the fiscalization project
In this section we have explore the possible impact of fiscalization on small businesses that have either never or rarely used e‐Government services in Croatia. Fiscalization is a project for assuring control over the release of bills for cash payments by the tax administration in Croatia. It includes legislation changes, creation of new e‐services and assurance of necessary infrastructure for real‐time verification of issued bills for cash payments. In its first phase this e‐service is imperative for retail stores, retail chains and catering industry.
In as much as we welcome new e‐services, no detailed strategic benefit analysis was made to promote these new services. Therefore, we will evaluate the impact that this project has on small software companies and entrepreneurs at all levels. The impact analysis will be performed with the extended SWOT analysis comprising the identification of possible strategies for achieving broader goals of implementing e‐services.
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