doctoral thesis
The transformation of public administration in the process-oriented organization in the service of customers

Mario Hak (2015)
Sveučilište u Rijeci
Ekonomski fakultet
Metadata
TitleTransformacija javne uprave u procesno orijentiranu organizaciju u službi klijenata
AuthorMario Hak
Mentor(s)Marija Kaštelan Mrak
Abstract
Učinkovitost je dugo vremena zanemarivana u području javne uprave. U teorijskom dijelu ove doktorske disertacije determinirana je uloga i važnost organizacijskih teorija na mikro i makro razini. Zadnji pomak u procjeni učinkovitosti javne uprave bio je s doktrinom novog javnog menadžmenta na temelju poslovnih metoda. U radu se analiziraju postojeći poslovni procesi te se istražuje na koji način utvrditi optimalni model poslovnih procesa u radu Porezne uprave s ciljem povećanja efikasnosti poslovanja i reflektiranja na sve korisnike usluga Porezne uprave. Porezna je uprava upravna organizacija u sustavu Ministarstva financija čija je temeljna zadaća primjena poreznih propisa i propisa o plaćanju obveznih doprinosa. Svatko je dužan sudjelovati u podmirenju javnih troškova u skladu sa svojim ekonomskim mogućnostima. Pri unaprjeđenju procesa mora biti omogućeno mjerenje učinkovitosti, inače nije moguće dokazati je li u modificiranom poslovnom procesu došlo do poboljšanja. Tijekom istraživanja identificiran je određeni broj ključnih pokazatelja uspješnosti koji se mogu koristiti za mjerenje učinkovitosti. Ključni su pokazatelji uspješnosti mjere kojima se periodično mogu ocijeniti, usporediti i postaviti mjerila za rad organizacija, poslovnih jedinica i odjela, službi i djelatnika. Na organizacijskoj razini, ključni pokazatelji uspješnosti koristit će se za ocjenu i praćenje različitih fenomena u procesima Porezne uprave. Ključni pokazatelji uspješnosti definirani su kao dio hijerarhijskog funkcioniranja i procesa donošenja odluka. Glavni dio disertacije sadrži objašnjenje predloženih izmjena koje mogu pomoći Poreznoj upravi pri unaprjeđenju učinkovitosti i efikasnosti te postizanju njezinih ciljeva i strategije. Izmjene su podijeljene u dvije grupe: prvu grupu čine prijedlozi izmjena koje su proizašle kao rezultat reorganizacije; a drugu grupu čine oni prijedlozi izmjena koji su predloženi na temelju međunarodnih najboljih praksi i iskustava poreznih stručnjaka. Predložene promjene podijeljene su u pet različitih domena: organizacijske promjene, regulativne promjene, promjene postojećih poslovnih procesa, opće promjene i promjene zasnovane na najboljoj praksi. Prema rezultatima dobivenim u doktorskoj disertaciji moguće je uspješno provesti promjenu poslovnih procesa te na taj način povećati učinkovitost Porezne uprave i unaprijediti odnose s korisnicima usluga. vi U skladu s tim u doktorskoj disertaciji predložene su promjene na organizacijskoj razini, promjene regulative, promjene u tijeku poslovnih procesa i opće promjene koje bi u konačnici dovele do povećanja učinkovitosti Porezne uprave kao i unaprjeđenju odnosa s korisnicima usluga Porezne uprave.
Keywordspublic administration efficiency business process reorganization key performance indicators
Parallel title (English)The transformation of public administration in the process-oriented organization in the service of customers
Committee MembersŽeljko Turkalj (committee chairperson)
Marija Kaštelan Mrak (committee member)
Sanja Pfeifer (committee member)
GranterSveučilište u Rijeci
Ekonomski fakultet
PlaceRijeka
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
UDK005
GENERALLY
Management
352/354
SOCIAL SCIENCES
Levels of administration. Local, regional, central administration
Study programme typeuniversity
Study levelpostgraduate
Study programmeEconomics and Business Economics
Academic title abbreviationdr.sc.
Genredoctoral thesis
Language Croatian
Defense date2015-12-17
Parallel abstract (English)
Efficiency has long played a central role in the contested terrain of public administration values. The theoretical part of this doctoral thesis explains the role and importance of organizational theory at the micro and macro level. The new public management movement was only the latest demand that public organizations promote efficiency by adopting business methods. This paper analyzes the existing business processes and explores how to determine the optimal model of business processes in the Tax Administration. The goal of this model of bussines is to increase business efficiency and reflecting on all users of the Tax Administration. These facts indicate that there are many opportunities for the development of business process reengineering in government institutions, such as Ministry of finance of the Republic of Croatia. The Tax Administration is the administrative organization within the Ministry of Finance whose basic task is to implement tax regulations and regulations concerning the payment of obligatory contributions. Strategic approach is based on relationship with customers (tax payers). The aim of Tax Administration of Croatia (CTA) is to become tax payer service adjusted with their obligations. In any attempt to make improvements to processes, it must be possible to measure performance, otherwise there is no way of knowing whether, or proving that, there has been an improvement. During the research, a number of possible key performance indicators were identified. Key performance indicators are measures by which the performances of organizations, business units, and their divisions, departments and employees can be periodically assessed, compared and benchmarked. At the organization level, key performance indicators can be used for reviewing and will be useful for tracking, in the future, the effectiveness of any proposed changes to the business processes in the Croatian Tax Administration. Key performance indicators are defined as part of a hierarchical functioning and decision-making process. The main part of the doctoral thesis deals with explaining the benefits of the proposed changes which can help the Croatian Tax Administration to improve its effectiveness and efficiency and achieve its goals and strategy. The changes have been divided into two groups, firstly those which have been the result of the reengineering process, and secondly those which have been suggested based on international best practice and the tax experts experience. Not all the changes involve changes to the processes themselves. The changes proposed from the reengineering process have been divided into four different domains: Croatian Tax Administration organisational changes, legislative changes, workflow changes and general changes. viii Accordingly, in doctoral dissertation the suggested changes were presented within domains such as organizational changes, legislative changes, workflow changes and general changes. These changes would lead to increase efficiency of Tax Administration of Croatia and improvement of relations with tax payers.
Parallel keywords (Croatian)javna uprava efikasnost poslovni procesi reorganizacija ključni pokazatelji uspješnosti
Versionaccepted version
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Noteaccepted version
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:192:778665
CommitterVesna Knez