Title Organizacijska kultura u Poreznoj upravi Title (english) Organizational culture at tax administration Author Ivan Rimac Mentor Teo Giljević (mentor)Committee member Teo Giljević (predsjednik povjerenstva)Committee member Tijana Vukojičić Tomić (član povjerenstva)Committee member Iva Lopižić (član povjerenstva)Granter University of Zagreb Defense date and country 2023-09-13, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Rad donosi prikaz istraživanja organizacijske kulture u Poreznoj upravi,a temelji se na istraživanju organizacijske kulture putem online anketnog upitnika, koje je u akademskoj godini 2022./2023. proveo student Ivan Rimac pod mentorskim vodstvom izv. prof. dr. sc.Tea Giljevića. Organizacijska kultura je „hit tema suvremene organizacijske teorije“ i jedna od osnovnih tema novijih istraživanja. Precizniju, konkretnu definiciju organizacijske kulture nije jednostavno utvrditi.
Organizacijsku kulturu Porezne uprave čine njeni zaposlenici, njihovi običaji, oblici ponašanja, te odnosi prema radu i samoj organizaciji. Organizacijsku kulturu uprave potrebno je razumjeti radi uspješnog poslovanja te provođenja promjena.
Djelotvornost organizacijske kulture uvelike ovisi o tome jesu li postignuti zadani ciljevi u organizaciji, kao i o cijelom djelokrugu rada njenih zaposlenika. Kao zaposlenik Porezne uprave i student Specijalističkog diplomskog stručnog studija javne uprave odlučio sam putem ovog diplomskog rada izvršiti analizu organizacijske kulture organizacije u kojoj radim.
Organizacijska kultura Porezne uprave predstavlja skup vrijednosti, normi i uvjerenja koje karakteriziraju način kako ta organizacija funkcionira i kako se njezini zaposlenici ponašaju i rade zajedno. Važnost teme ovog rada ogleda se u tome da kultura igra ključnu ulogu u oblikovanju ponašanja i radnih procesa unutar Porezne uprave. Dobra organizacijska kultura mogla bi pridonijeti boljoj naplati poreza, većoj poreznoj disciplini i smanjenju mogućnosti korupcije među poreznim službenicima. To ukazuje na pretpostavku da postojeći okvir vrijednosti i normi unutar Porezne uprave može utjecati na navedene aspekte njezinog rada. Evaluacija i razmatranje organizacijske kulture mogu pomoći identificirati slabosti i snage te pružiti smjernice za potrebne promjene. Osim toga, sudjelovanje službenika Porezne uprave u projektu istraživanja organizacijske kulture ukazuje na njihovu spremnost da se bave tim pitanjem i doprinesu poboljšanjima.
Ispitivanje i analiza organizacijske kulture mogu poslužiti kao osnova za razvoj strategija i inicijativa usmjerenih na unaprjeđenje rada Porezne uprave te postizanje boljih rezultata u naplati poreza, poreznoj disciplini i smanjenju korupcije.
U izradi ovog diplomskog rada koristila se metoda indukcije i dedukcije, te statistička metoda u okviru istraživanja. Podaci za potrebe istraživanja prikupljeni su metodom istraživanja anketnim upitnikom, slučajnim odabirom ispitanika. Rezultati ukazuju na dominantnu, hijerarhijsku i jaku reaktivnu kulturu u poreznoj upravi.
Abstract (english) This thesis provides an overview of research on organizational culture within the Tax Administration and is based on a study of organizational culture using an online questionnaire conducted by Ivan Rimac during the academic year 2022/2023, under the mentorship of Associate Professor Dr. Teo Giljević. Organizational culture is a "hot topic in contemporary organizational theory" and a fundamental subject of recent research. A precise and concrete definition of organizational culture is not easy to determine.
The organizational culture of the Tax Administration is shaped by its employees, their customs, patterns of behavior, and their attitudes towards work and the organization itself. Understanding the organizational culture is essential for successful operations and implementing changes. The effectiveness of organizational culture largely depends on whether the organization's goals are achieved, as well as the overall scope of work of its employees.
As an employee of the Tax Administration and a student of the Specialist Graduate Program in Public Administration, I decided to analyze the organizational culture of the organization in which I work through this thesis.
The organizational culture of the Tax Administration represents a set of values, norms, and beliefs that characterize how the organization functions and how its employees behave and work together. The significance of this paper lies in the fact that culture plays a crucial role in shaping the behavior and work processes within the Tax Administration. A good organizational culture could contribute to better tax collection, greater tax discipline, and a reduction in the possibility of corruption among tax officials. This suggests that the existing framework of values and norms within the Tax Administration may impact these aspects of its work. Evaluating and considering organizational culture can help identify weaknesses and strengths and provide guidance for necessary changes. Furthermore, the participation of Tax Administration officials in the research project on organizational culture demonstrates their willingness to address this issue and contribute to improvements.
The examination and analysis of organizational culture can serve as a foundation for the development of strategies and initiatives aimed at enhancing the work of the Tax Administration and achieving better results in tax collection, tax discipline, and the reduction of corruption.
In the preparation of this thesis, the methods of induction and deduction were used, along with statistical methods within the research framework. Data for the research were collected through a survey questionnaire, using a random selection of participants. The results indicate a dominant, hierarchical, and strong reactive culture within the tax administration.
Keywords
organizacijska kultura
Porezna uprava
anketa
porezna kultura
vrste kulture
vrijednosti
simboli
razine
Keywords (english)
organizational culture
Tax Administration
survey
tax culture
types of culture
values
symbols
levels
Language croatian URN:NBN urn:nbn:hr:199:277649 Study programme Title: Public administration Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2023-09-18 11:55:12
