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4 Customs Board officials who are responsible for receiving income tax on paper belive that the main reasons why some people submit their income tax declarations on paper is lack of knowledge and skills (92%), no access to internet and computer (80%) and difficulties filling the declaration (44%). As a result of the master thesis the link between Russian-speaking people and submitting the income tax returns on paper was not proved. 36% of people who participated in the survey were Russian-speaking – this is only one third of all people that participating in the survey. Officials that receive income tax declarations also do not belive that language-barrier is the reason for submitting the income tax returns on paper. Only 10% of the people who participated in the survey believe that their case is difficult and that´s the reason for submitting the income tax returns on paper. So the link between difficulty of the case and the way of submitting the income tax returns was not proven and in the contrary it is possible to say that people who submit it on paper do not have difficult cases as a rule. The hypothesis of the master thesis was proved. The use of e-services is connected to reasons for digital divide and also to other reasons – habits, need for communication, fear of making mistakes. As a result of the master thesis there are some recommendations for Estonian Tax and Customs Board to be made so that greater amount of people would fill their income tax returns in the internet. There should be more information and publicity in the media about the possibility for submitting income tax declaration in the public computer at ETCB service point where is also help available if needed. In the queue machine there should be a possibility for choosing submitting income tax declaration in public computer with the help of officials. This would extend the knowledge among taxpayers about the possibility of doing it in the public computer and therefore eliminating the need for private computer. It was found out that some of the Russian-speaking people who participated in the survey have no knowledge about the possibility of submitting income tax declarations in the internet. So in the future there should me more publicity about the possibility in Russian-speaking media.
5 SISUKORD SUMMARY ................................................................................................................... 3 SISUKORD .................................................................................................................... 5 LÜHENDITE LOETELU .............................................................................................. 6 SISSEJUHATUS ........................................................................................................... 7 1. TÖÖ INFOPOLIITILINE JA TEOREETILINE RAAMISTIK ........................... 10 1.1 Avalikud e-teenused Euroopa Liidu ja Eesti infopoliitilistes dokumentides 10 1.1.1 Euroopa Liidu infoühiskonna projektid ................................................. 10 1.1.2 E-teenuste temaatika Eesti infopoliitika ja -strateegia dokumentides ... 15 1.2 Juurdepääs e-teenustele ................................................................................. 17 1.2.1 Interneti kasutamine kui e-teenuste kasutamise eeldus ......................... 18 1.2.2 E-teenuste kasutamise uuringud ............................................................ 21 1.3 Elektroonse tuludeklareerimise alased uuringud teistes riikides ................... 23 1.4 E-teenuste kasutamise uuringutes rakendatavad teoreetilised käsitlused ..... 24 2. TULUMAKSU DEKLAREERIMINE ................................................................. 27 2.1 E-maksuameti kujunemine ............................................................................ 28 2.2 Tuludeklareerimise võimalused .................................................................... 31 2.3 Ülevaade e-maksuameti/e-tolli võimalustest ................................................ 33 2.4 E-maksuameti kasutegurid ............................................................................ 35 2.5 Maksu-ja Tolliameti senised tegevused ........................................................ 37 3. UURIMISTÖÖ EMPIIRILISE OSA METOODIKA ........................................... 40 4. UURIMISTÖÖ TULEMUSED ............................................................................ 44 4.1 Paberkandjal deklaratsiooni esitanute profiil ................................................ 44 4.2 Ankeet- intervjuude analüüs .......................................................................... 48 4.3 MTA teenindusosakonna töötajate küsitluse analüüs ................................... 61 KOKKUVÕTE ............................................................................................................ 66 Soovitused ................................................................................................................ 69 KASUTATUD ALLIKAD .......................................................................................... 72 LISA 1. Eesti keelne ankeet- intervjuu blankett ...................................................... 77 LISA 2. Vene keelne ankeet-intervjuu blankett ....................................................... 79 LISA 3. Töötajate küsimustik .................................................................................. 81
Page 1 and 2: Tallinna Ülikool Infoteaduste Inst
Page 3: 3 SUMMARY Title of this master thes
Page 7 and 8: 7 SISSEJUHATUS Eesti on riik, kus o
Page 9 and 10: 9 leida uuringuid, mille uurimisain
Page 11 and 12: E-teenuste arendamine 11 (G2G). IKT
Page 13 and 14: 13 ligipääsu elektroonselt (eEuro
Page 15 and 16: 15 olenemata valitsuste pingutustes
Page 17 and 18: 17 Huvi internetti ning muid infote
Page 19 and 20: 19 Võrreldes Euroopa juhtivate e-v
Page 21 and 22: 21 1.2.2 E-teenuste kasutamise uuri
Page 23 and 24: 23 Interneti kasutajatest 83% on ka
Page 25 and 26: 25 gruppide vahel kui ka erinevate
Page 27 and 28: 27 2. TULUMAKSU DEKLAREERIMINE Käe
Page 29 and 30: 29 deklareerimisvorm valiti, kust s
Page 31 and 32: 31 Ikkagi jääb teatud hulk inimes
Page 33 and 34: 33 (maksusoodustuste) kohta, mille
Page 35 and 36: 35 esitada maksumärkide tellimise
Page 37 and 38: 37 2.5 Maksu-ja Tolliameti senised
Page 39 and 40: 39 keelsena ning need on kahes vers
Page 41 and 42: 41 vanus, elukoht, haridustase, kod
Page 43 and 44: 43 Küsitlusega laekunud andmete p
Page 45 and 46: 45 1,55% 1,53% 1,50% 2,33% 1,56% 2,
Page 47 and 48: 47 100% 90% 80% 70% 60% 50% 40% 30%
Page 49 and 50: 49 Lisaks olid intervjueeritud veel
Page 51 and 52: 51 Neist, kes ei olnud internetis d
Page 53 and 54: 53 Kodus puudub võimalus Interneti
Page 55 and 56:
55 Keeruline situatsioon on küll
Page 57 and 58:
57 sageduse kohta. Küsimusele peam
Page 59 and 60:
59 Vaja oleks eraldi koolitust FIE
Page 61 and 62:
61 on ilmselt rohkem levinud intern
Page 63 and 64:
63 (39%), noored, kellel on keeruli
Page 65 and 66:
65 Osad maksumaksjad on arvuti kas
Page 67 and 68:
67 kohe teada, kas ta peab tulumaks
Page 69 and 70:
69 uuenduste ees, kartus tervise ha
Page 71 and 72:
71 tajub ning mis seostuks tema isi
Page 73 and 74:
73 13. Eesti lairibastrateegia aast
Page 75 and 76:
75 39. Online availability of Publi
Page 77 and 78:
77 LISA 1. Eesti keelne ankeet- int
Page 79 and 80:
79 LISA 2. Vene keelne ankeet-inter
Page 81 and 82:
81 LISA 3. Töötajate küsimustik
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