{"id":8513,"date":"2022-12-18T19:12:30","date_gmt":"2022-12-18T18:12:30","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=8513"},"modified":"2024-05-13T14:58:08","modified_gmt":"2024-05-13T12:58:08","slug":"marketingovy-plan-danoveho-uradu","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/marketingovy-plan-danoveho-uradu\/","title":{"rendered":"Marketingov\u00fd pl\u00e1n da\u0148ov\u00e9ho \u00faradu"},"content":{"rendered":"<h2>1. Marketingov\u00fd pl\u00e1n da\u0148ov\u00e9ho \u00faradu<\/h2>\n<h3>1.1 Da\u0148ov\u00fd \u00farad<\/h3>\n<p>Kontrolu dodr\u017eiavania da\u0148ov\u00fdch z\u00e1konov vr\u00e1tane kontroly \u00fa\u010dtovn\u00edctva vykon\u00e1vaj\u00fa da\u0148ov\u00e9 \u00farady pod\u013ea z\u00e1kona \u010d. 150\/2001 Z. z. o da\u0148ov\u00fdch org\u00e1noch a ktor\u00fdm sa men\u00ed a dop\u013a\u0148a z\u00e1kon \u010d. 440\/2000 Z. z. o spr\u00e1vach finan\u010dnej kontroly v znen\u00ed neskor\u0161\u00edch predpisov da\u0148ov\u00e9 org\u00e1ny, ktor\u00fdmi s\u00fa da\u0148ov\u00e9 \u00farady a da\u0148ov\u00e9 riadite\u013estvo. Aktivity, \u010dinnosti, zodpovednosti a funkcie da\u0148ov\u00e9ho \u00faradu s\u00fa:<\/p>\n<ul>\n<li>vykon\u00e1va spr\u00e1vu dan\u00ed pod\u013ea osobitn\u00e9ho predpisu, v r\u00e1mci ktorej najm\u00e4\n<ul>\n<li>eviduje a registruje da\u0148ov\u00e9 subjekty,<\/li>\n<li>eviduje a \u00fa\u010dtuje da\u0148ov\u00e9 pr\u00edjmy,<\/li>\n<li>vyh\u013ead\u00e1va neregistrovan\u00e9 da\u0148ov\u00e9 subjekty,<\/li>\n<li>kontroluje da\u0148ov\u00e9 subjekty,<\/li>\n<\/ul>\n<\/li>\n<li>vykon\u00e1va na \u017eiados\u0165 da\u0148ov\u00e9ho riadite\u013estva anal\u00fdzu uplat\u0148ovania osobitn\u00fdch predpisov,<\/li>\n<li>rozhoduje v spr\u00e1vnom konan\u00ed,<\/li>\n<li>kontroluje vyberanie poplatkov a vym\u00e1ha ich pod\u013ea osobitn\u00e9ho predpisu; vykon\u00e1va spr\u00e1vu s\u00fadnych poplatkov s\u00favisiacu s ich evidovan\u00edm a vysporiadan\u00edm pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n<li>informuje da\u0148ov\u00e9 subjekty o ich pr\u00e1vach a povinnostiach vo veciach dan\u00ed a o osobitn\u00fdch predpisoch,<\/li>\n<li>oznamuje org\u00e1nom \u010dinn\u00fdm v trestnom konan\u00ed podozrenia zo sp\u00e1chania trestn\u00fdch \u010dinov v s\u00favislosti s poru\u0161ovan\u00edm osobitn\u00fdch predpisov, o \u010dom pod\u00e1va inform\u00e1ciu da\u0148ov\u00e9mu riadite\u013estvu,<\/li>\n<li>vykon\u00e1va vz\u00e1jomn\u00fa medzin\u00e1rodn\u00fa spolupr\u00e1cu vo veciach dan\u00ed pod\u013ea medzin\u00e1rodn\u00fdch zml\u00fav na z\u00e1klade poverenia ministerstva,<\/li>\n<li>vykon\u00e1va \u0161t\u00e1tny dozor nad prev\u00e1dzkovan\u00edm lot\u00e9ri\u00ed a in\u00fdch podobn\u00fdch hier pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n<li>vytv\u00e1ra, udr\u017eiava, prev\u00e1dzkuje a aktualizuje b\u00e1zu d\u00e1t da\u0148ov\u00e9ho informa\u010dn\u00e9ho syst\u00e9mu a poskytuje inform\u00e1cie pod\u013ea osobitn\u00e9ho predpisu,<\/li>\n<li>zabezpe\u010duje spracovanie s\u00fahrnn\u00fdch \u00fa\u010dtovn\u00fdch v\u00fdkazov predkladan\u00fdch obcami.<\/li>\n<\/ul>\n<h3>1.2 Cie\u013e pr\u00e1ce<\/h3>\n<p>Cie\u013eom tejto pr\u00e1ce je anal\u00fdza v\u00fdkonu da\u0148ovej kontroly na da\u0148ovom \u00farade a jej efekt\u00edvnos\u0165.<br \/>\nDane existuj\u00fa od obdobia vzniku organiza\u010dn\u00fdch foriem spolo\u010dnosti a ich v\u00fdvoj s\u00favis\u00ed s rozvojom \u0161t\u00e1tu a s upev\u0148ovan\u00edm pe\u0148a\u017en\u00e9ho hospod\u00e1rstva. V\u00fdvoj dan\u00ed je odrazom zmien, ktor\u00fdmi prech\u00e1dza cel\u00e1 \u013eudsk\u00e1 spolo\u010dnos\u0165, odrazom zmien n\u00e1zorov na fungovanie \u0161t\u00e1tu na hospod\u00e1rstvo a obchod. Dane predstavuj\u00fa v podmienkach trhovej ekonomiky rozhoduj\u00faci zdroj pr\u00edjmov \u0161t\u00e1tneho rozpo\u010dtu na z\u00e1klade toho vid\u00edme, \u017ee da\u0148ov\u00e1 politika je jedn\u00fdm z hlavn\u00fdch n\u00e1strojov riadenia a vytv\u00e1rania zdrav\u00e9ho prostredia pre ekonomick\u00fd rozvoj krajiny ka\u017ed\u00e1 zmena da\u0148ov\u00fdch z\u00e1konom priamo vpl\u00fdva na da\u0148ovn\u00edkov \u010di u\u017e podnikate\u013esk\u00e9 subjekty alebo zamestnancov. Slovensko patr\u00ed medzi najni\u017e\u0161\u00edm da\u0148ov\u00fdm za\u0165a\u017een\u00edm da\u0148ovn\u00edka zauj\u00edma \u010di dane podporuj\u00fa alebo obmedzuj\u00fa podnikate\u013esk\u00fa \u010dinnos\u0165. Z poh\u013eadu podnikate\u013esk\u00e9ho subjektu je d\u00f4le\u017eit\u00e9 ak\u00fd typ organiz\u00e1cie je pre neho v\u00fdhodn\u00fd.<\/p>\n<h3>1.3 D\u00f4vod v\u00fdberu rie\u0161enej t\u00e9my<\/h3>\n<p>Po\u010das \u0161t\u00fadia na strednej \u0161kole som dva kr\u00e1t vykon\u00e1val odborn\u00fa prax na Da\u0148ovom \u00farade Poprad v Poprade. Nako\u013eko m\u00e1 t\u00e1to prax ve\u013emi oslovila rozhodol som sa o nap\u00edsanie tejto mana\u017e\u00e9rskej spr\u00e1vy z odbornej praxe na da\u0148ovom \u00farade.<\/p>\n<h2>2. Anal\u00fdza probl\u00e9mov pri v\u00fdkone da\u0148ovej kontroly &#8211; Brainstorming<\/h2>\n<p>Met\u00f3da brainstorming-u bola pou\u017eit\u00e1 z d\u00f4vodu, aby sa pouk\u00e1zalo na ve\u013ek\u00e9 probl\u00e9my a nedostatky, ktor\u00e9 vznikaj\u00fa pri v\u00fdkone da\u0148ov\u00fdch kontrol a i\u0161lo predov\u0161etk\u00fdm nedostatky, ktor\u00e9 som zatriedil do \u010dasti SWOT anal\u00fdzy. V\u00fdsledkom brainstormingu s\u00fa:<br \/>\n<strong>Nev\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Probl\u00e9mov\u00e9 pride\u013eovanie kontrol<\/li>\n<li>M\u00e1lo zamestnancov<\/li>\n<li>Ve\u013ek\u00e9 mno\u017estvo kontrol<\/li>\n<li>Dlh\u00e9 z\u00e1konn\u00e9 lehoty na mo\u017enos\u0165 predkladania d\u00f4kazov<\/li>\n<li>Probl\u00e9my s doru\u010dovan\u00edm p\u00edsomnosti<\/li>\n<li>Komunik\u00e1cia z da\u0148ov\u00fdm subjektom<\/li>\n<li>Podan\u00e9 da\u0148ov\u00e9 priznanie s osobou nepr\u00edslu\u0161nou<\/li>\n<li>Da\u0148ov\u00fd subjekt zomrie<\/li>\n<li>Hrozba \u017ee doklady bud\u00fa znehodnoten\u00e9 alebo pozmenen\u00e9<\/li>\n<li>Medzin\u00e1rodn\u00e1 v\u00fdmena inform\u00e1ci\u00ed<\/li>\n<li>Slab\u00e1 spolupr\u00e1ca medzi oddeleniami<\/li>\n<li>Absencia hmotnej zainteresovanosti zamestnancov na v\u00fdsledkoch<\/li>\n<li>Legislat\u00edvne nedostatky<\/li>\n<\/ul>\n<p><strong>V\u00fdhody:<\/strong><\/p>\n<ul>\n<li>Vybavenie informa\u010dn\u00fdmi technol\u00f3giami<\/li>\n<li>Pr\u00edstup na obchodn\u00fd register<\/li>\n<li>Pr\u00edstup k zbierkam z\u00e1konov<\/li>\n<li>Pr\u00edstup na kataster<\/li>\n<li>Mo\u017enos\u0165 pou\u017e\u00edvania intern\u00fdch softv\u00e9rov\u00fdch aplik\u00e1ci\u00ed<\/li>\n<li>Pravideln\u00e9 \u0161kolenia k novel\u00e1m z\u00e1konov<\/li>\n<li>Dlhoro\u010dn\u00e1 prax v\u00e4\u010d\u0161iny zamestnancov<\/li>\n<li>Pou\u017e\u00edvanie slu\u017eobn\u00e9ho motorov\u00e9ho vozidla za \u00fa\u010delom kontroly<\/li>\n<li>V\u0161etky oddelenia v jednej budove<\/li>\n<li>Spolupr\u00e1ca medzi da\u0148ov\u00fdmi \u00faradmi<\/li>\n<\/ul>\n<h2>3. Anal\u00fdza probl\u00e9mov pri v\u00fdkone da\u0148ovej kontroly &#8211; <strong>SWOT anal\u00fdza<\/h2>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Siln\u00e9 str\u00e1nky<\/strong><\/td>\n<td><strong>Slab\u00e9 str\u00e1nky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. Vybavenie informa\u010dn\u00fdmi technol\u00f3giami2. Mo\u017enos\u0165 vyu\u017e\u00edva\u0165 intern\u00fdch softv\u00e9rov\u00fdch aplik\u00e1ci\u00ed3. Ve\u013ek\u00fd rozsah predmetov podnikate\u013eskej \u010dinnosti<br \/>\n4. V\u0161etky oddelenia v jednej budove<\/td>\n<td>1. M\u00e1lo zamestnancov2. Ve\u013ek\u00e9 mno\u017estvo kontrol3. Nespr\u00e1vny v\u00fdber kontrol<br \/>\n4. Slab\u00e1 spolupr\u00e1ca medzi oddeleniami<\/td>\n<\/tr>\n<tr>\n<td><strong>Pr\u00edle\u017eitosti<\/strong><\/td>\n<td><strong>Hrozby<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. Ur\u010di\u0165 da\u0148 pod\u013ea pom\u00f4cok2. Mo\u017enos\u0165 spolupr\u00e1ce s n\u00e1stupcom da\u0148ov\u00e9ho subjektu po zomret\u00ed3. Mo\u017enos\u0165 preru\u0161enia da\u0148ovej kontroly<br \/>\n4. Mo\u017enosti predl\u017eenia da\u0148ovej kontroly<\/td>\n<td>1. Podan\u00e9 da\u0148ov\u00e9 priznanie osobou nepr\u00edslu\u0161nou2. Da\u0148ov\u00fd subjekt zomrie3. Medzin\u00e1rodn\u00e1 v\u00fdmeny inform\u00e1ci\u00ed<br \/>\n4. Dlh\u00e9 z\u00e1konn\u00e9 lehoty, doru\u010dovanie a komunik\u00e1cia z da\u0148ov\u00fdm subjektom<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3.1 SWOT anal\u00fdza &#8211; <strong>Intern\u00e9 faktory<\/h3>\n<ol>\n<li><strong> Vybavenie informa\u010dn\u00fdmi technol\u00f3giami = m\u00e1lo zamestnancov &#8211; <\/strong>Napriek skuto\u010dnosti, \u017ee na oddelen\u00ed kontroly pr\u00edslu\u0161n\u00fdch da\u0148ov\u00fdch \u00faradov pracuje m\u00e1lo zamestnancov, t\u00edto s\u00fa vybaven\u00ed informa\u010dn\u00fdmi technol\u00f3giami. Maj\u00fa pr\u00edstup k zbierkam z\u00e1konov, na kataster, na obchodn\u00fd a \u017eivnostensk\u00fd register. M\u00f4\u017eu pou\u017e\u00edva\u0165 intern\u00fd informa\u010dn\u00fd syst\u00e9m, da\u0148ov\u00fd syst\u00e9m. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee nepr\u00edtomnos\u0165 by sp\u00f4sobila ni\u017e\u0161iu efektivitu da\u0148ov\u00fdch kontrol<\/li>\n<\/ol>\n<ol start=\"2\">\n<li><strong> Mo\u017enos\u0165 vyu\u017e\u00edvania intern\u00fdch softv\u00e9rov\u00fdch aplik\u00e1ci\u00ed = ve\u013ek\u00e9 mno\u017estvo kontrol &#8211; <\/strong>Je mo\u017enos\u0165 vyu\u017e\u00edvania menovan\u00fdch aplik\u00e1ci\u00ed umo\u017e\u0148uje vykona\u0165 v\u00e4\u010d\u0161ie mno\u017estvo kontrol. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee mo\u017enos\u0165 pou\u017e\u00edva\u0165 dan\u00e9 aplik\u00e1cie je v\u00fdhodou, ktor\u00e1 umo\u017e\u0148uje vykona\u0165 v\u00e4\u010d\u0161ie mno\u017estvo kontrol.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li><strong> Ve\u013ek\u00fd rozsah predmetov podnikate\u013eskej \u010dinnosti = Nespr\u00e1vny v\u00fdber kontrol &#8211; <\/strong>Preto\u017ee \u017eivnostensk\u00e9 \u00farad vyd\u00e1vaj\u00fa \u017eivnostensk\u00e9 opr\u00e1vnenia na r\u00f4zny po\u010det predmetov \u010dinnosti je pomerne \u0165a\u017ek\u00e9 spr\u00e1vne vybra\u0165 da\u0148ov\u00fd subjekt na kontrolu z d\u00f4vodu mo\u017enosti dosiahnutia r\u00f4znych pr\u00edjmov. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee m\u00f4\u017ee sp\u00f4sobi\u0165 zn\u00ed\u017eenie efektivity v\u00fdkonu da\u0148ovej kontroly.<\/li>\n<\/ol>\n<ol start=\"4\">\n<li><strong> V\u0161etky oddelenia v jednej budove = Slab\u00e1 spolupr\u00e1ca medzi oddeleniami &#8211; <\/strong>Preto\u017ee v\u0161etky oddelenia da\u0148ov\u00e9ho \u00faradu sa nach\u00e1dzaj\u00fa v jednej budove je v ka\u017edom pr\u00edpade aj tak pozorujeme slab\u00fa spolupr\u00e1cu medzi jednotliv\u00fdmi oddeleniami z d\u00f4vodu ve\u013ek\u00e9ho mno\u017estva pr\u00e1ce. <strong>Z\u00e1ver: <\/strong>Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee je to pre zefekt\u00edvnenie v\u00fdkonu da\u0148ovej kontroly v\u00fdhoda.<\/li>\n<\/ol>\n<h3>3.2 SWOT anal\u00fdza &#8211; <strong>extern\u00e9 faktory<\/h3>\n<ol>\n<li><strong> Ur\u010di\u0165 da\u0148 pod\u013ea pom\u00f4cok = podan\u00e9 da\u0148ov\u00e9 priznanie osobou nepr\u00edslu\u0161nou &#8211; <\/strong>V pr\u00edpade podania da\u0148ov\u00e9ho priznania osobou nepr\u00edslu\u0161nou spr\u00e1vca dane u\u010d\u00ed da\u0148 pod\u013ea pom\u00f4cok. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee mo\u017enos\u0165 ur\u010denia dane pod\u013ea pom\u00f4cok je v\u00fdhoda.<\/li>\n<\/ol>\n<ol start=\"2\">\n<li><strong> Mo\u017enos\u0165 spolupr\u00e1ce s n\u00e1stupcom da\u0148ov\u00e9ho subjektu = da\u0148ov\u00fd subjekt zomrie &#8211; <\/strong>V pr\u00edpade \u00famrtia da\u0148ov\u00e9ho subjektu spr\u00e1vca dane za\u010d\u00edna komunikova\u0165 z jeho n\u00e1stupcom a m\u00f4\u017ee bez probl\u00e9mov vykona\u0165 da\u0148ov\u00fa kontrolu. <strong>Z\u00e1ver<\/strong>: Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee m\u00e1 spr\u00e1vca dane mo\u017enos\u0165 vykona\u0165 da\u0148ov\u00fa kontrolu a je to v\u00fdhoda.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li><strong> Mo\u017enos\u0165 preru\u0161enia da\u0148ovej kontroly medzin\u00e1rodn\u00e1 v\u00fdmeny inform\u00e1cii &#8211; <\/strong>Skuto\u010dnos\u0165 kedy mus\u00ed spr\u00e1vca dane po\u017eiada\u0165 o medzin\u00e1rodn\u00e9 do\u017eiadanie spr\u00e1vca dane m\u00e1 pr\u00edle\u017eitos\u0165 preru\u0161i\u0165 v\u00fdkon da\u0148ovej kontroly. Nev\u00fdhoda ale je skuto\u010dnos\u0165 \u017ee zamestnanec vykon\u00e1vaj\u00faci t\u00fato da\u0148ov\u00fa kontrolu sa mus\u00ed vo v\u00e4\u010d\u0161ine pr\u00edpadov vraca\u0165 sp\u00e4\u0165 z d\u00f4vodu dlh\u00e9ho vybavovania medzin\u00e1rodn\u00e9ho do\u017eiadania. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto dvoch ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee m\u00e1 pr\u00edle\u017eitos\u0165 o preru\u0161enie v\u00fdkonu medzin\u00e1rodn\u00e9ho do\u017eiadania a zamestnanec sa mus\u00ed nieko\u013ekokr\u00e1t sp\u00e4tne vraca\u0165 k dokladom. Pre da\u0148ov\u00fd \u00farad je to nev\u00fdhoda z d\u00f4vodu trvania doby v\u00fdkonu kontroly.<\/li>\n<\/ol>\n<ol start=\"4\">\n<li><strong> Mo\u017enosti predl\u017eenia da\u0148ovej kontroly = dlh\u00e9 z\u00e1konn\u00e9 lehoty, doru\u010dovanie a komunik\u00e1cia z da\u0148ov\u00fdm subjektom &#8211; <\/strong>Dlh\u00e9 z\u00e1konn\u00e9 lehoty stanoven\u00e9 v z\u00e1kone o spr\u00e1ve dani a poplatkov a o zmen\u00e1ch v s\u00fastave \u00fazemn\u00fdch finan\u010dn\u00fdch org\u00e1nov tie\u017e mo\u017enosti doru\u010dovania p\u00edsomnosti da\u0148ov\u00e9mu subjektu a napokon aj komunik\u00e1cia s da\u0148ov\u00fdm subjektom umo\u017e\u0148uje spr\u00e1vcovi dane vyu\u017ei\u0165 pr\u00edle\u017eitos\u0165 po\u017eiada\u0165 nadriaden\u00fd org\u00e1n o predl\u017eenie lehoty na v\u00fdkon da\u0148ovej kontroly. <strong>Z\u00e1ver:<\/strong> Porovnan\u00edm t\u00fdchto ukazovate\u013eov v s\u00favislosti s v\u00fdkonom da\u0148ovej kontroly skuto\u010dnos\u0165, \u017ee spr\u00e1vca dane m\u00f4\u017ee po\u017eiada\u0165 o predl\u017eenie lehoty na v\u00fdkon da\u0148ovej kontroly je na jednej strane v\u00fdhoda, \u017ee kontrolu m\u00f4\u017ee vykona\u0165 a ukon\u010di\u0165, na druhej strane sa mus\u00ed dlh\u0161iu dobu vraca\u0165 k dokladom predlo\u017een\u00fdm da\u0148ov\u00fdm subjektom.<\/li>\n<\/ol>\n<h3>3.3 Vyhodnotenie SWOT anal\u00fdzy<\/h3>\n<p>Vyhodnotenie intern\u00fdch ukazovate\u013eov spracovan\u00fdch SWOT anal\u00fdzou:<\/p>\n<ol>\n<li>Zistili sme, \u017ee aj mal\u00fd po\u010det zamestnancov pri riadnom vyu\u017e\u00edvan\u00ed informa\u010dn\u00fdch technol\u00f3gi\u00ed, ktor\u00e9 maj\u00fa k dispoz\u00edci\u00ed m\u00f4\u017eu efekt\u00edvne vykon\u00e1va\u0165 da\u0148ov\u00e9 kontroly.<\/li>\n<li>S pou\u017e\u00edvan\u00edm intern\u00fdch softv\u00e9rov\u00fdch aplik\u00e1ci\u00ed je mo\u017en\u00e9 vykona\u0165 v\u00e4\u010d\u0161ie mno\u017estvo kontrol.<\/li>\n<li>Na nespr\u00e1vny v\u00fdber kontrol m\u00f4\u017ee priamo sp\u00f4sobi\u0165 ve\u013ek\u00e9 mno\u017estvo predmetov \u010dinnost\u00ed uveden\u00fdch v \u017eivnostensk\u00fdch opr\u00e1vneniach a toto m\u00f4\u017ee sp\u00f4sobi\u0165 neefekt\u00edvnos\u0165 da\u0148ovej kontroly.<\/li>\n<li>Napriek skuto\u010dnosti, \u017ee v\u0161etci zamestnanci da\u0148ov\u00e9ho \u00faradu sedia v jednej budove spolupr\u00e1ca medzi jednotliv\u00fdmi oddeleniami je pomerne slab\u00e1 z d\u00f4vodu ve\u013emi vysok\u00e9ho pracovn\u00e9ho za\u0165a\u017eenia ale toto nem\u00e1 vplyv na efektivitu v\u00fdkonu da\u0148ovej kontroly.<\/li>\n<\/ol>\n<p>Vyhodnotenie extern\u00fdch ukazovate\u013eov spracovan\u00fdch SWOT anal\u00fdzou:<\/p>\n<ol>\n<li>Ur\u010denie dane pod\u013ea pom\u00f4cok je v\u00fdhodou pri\u010dom sa osoba, u ktorej bola ur\u010den\u00e1 da\u0148 pod\u013ea pom\u00f4cok o tomto procese nemus\u00ed ani dozvedie\u0165.<\/li>\n<li>Je v\u00fdhodou \u017ee v pr\u00edpade \u00famrtia da\u0148ov\u00e9ho subjektu spr\u00e1vca dane m\u00f4\u017ee komunikova\u0165 s jeho n\u00e1stupcom.<\/li>\n<li>V pr\u00edpade nutnosti vyu\u017ei\u0165 in\u0161tit\u00fat medzin\u00e1rodn\u00e9ho do\u017eiadania spr\u00e1vca dane m\u00e1 mo\u017enos\u0165 preru\u0161i\u0165 v\u00fdkon da\u0148ovej kontroly ale na druhej strane sa mus\u00ed nieko\u013ekokr\u00e1t sp\u00e4tne vraca\u0165 k dokladom predlo\u017een\u00fdch k da\u0148ovej kontrole z d\u00f4vodu dlhej doby vybavovania medzin\u00e1rodn\u00e9ho do\u017eiadania. \u010co je nev\u00fdhodou a m\u00f4\u017ee to sp\u00f4sobi\u0165 neefektivitu da\u0148ovej kontroly.<\/li>\n<li>V\u00fdhodou tohto probl\u00e9mu je skuto\u010dnos\u0165, \u017ee spr\u00e1vca dane m\u00e1 pr\u00edle\u017eitos\u0165 po\u017eiada\u0165 o predl\u017eenie lehoty na v\u00fdkon da\u0148ovej kontroly ale toto prin\u00e1\u0161a aj nev\u00fdhody, \u017ee tu m\u00f4\u017ee d\u00f4js\u0165 k pozmeneniu dokladov cel\u00e9ho \u00fa\u010dtovn\u00edctva a n\u00e1sledne na to m\u00f4\u017ee d\u00f4js\u0165 k z\u00e1veru, \u017ee da\u0148ov\u00e1 kontrola, ktor\u00e1 sa vykon\u00e1vala dlh\u0161ie ako je z\u00e1konnom ur\u010den\u00fd \u0161tandardn\u00fd \u010das bude neefekt\u00edvna.<\/li>\n<\/ol>\n<h2>4. N\u00e1vrh<\/h2>\n<h3>N\u00e1vrh na rie\u0161enie intern\u00fdch probl\u00e9mov:<\/h3>\n<p>Navrhujem, aby sa u\u017e \u010falej sa nezni\u017eovali po\u010dty zamestnancov na da\u0148ovom \u00farade a t\u00fdm by sa predi\u0161lo k stresuj\u00facim situ\u00e1ci\u00e1m vznikaj\u00facich pri v\u00fdkone viacer\u00fdch da\u0148ov\u00fdch kontrol s\u00fa\u010dasne. Vykon\u00e1vanie tak\u00fdchto kontrol negat\u00edvne p\u00f4sob\u00ed na tohto zamestnanca, preto\u017ee tu ide o ve\u013ek\u00e9 mno\u017estvo r\u00f4znorod\u00fdch inform\u00e1ci\u00ed a m\u00f4\u017ee to ma\u0165 za n\u00e1sledok aj ni\u017e\u0161iu efektivitu kontrol. \u010ealej navrhujem, aby sa pri zostavovan\u00ed pl\u00e1nu kontrol na jednotliv\u00e9 obdobia z\u00fa\u010dast\u0148ovali aj zamestnanci vykon\u00e1vaj\u00faci tieto kontroly. \u010ealej navrhujem, aby nebolo mo\u017en\u00e9 vyd\u00e1va\u0165 \u017eivnostensk\u00e9 osved\u010denia na ve\u013ek\u00e9 mno\u017estv\u00e1 predmetov \u010dinnosti. Tieto mo\u017enosti uv\u00e1dza\u0165 na \u017eivnostensk\u00fdch opr\u00e1vneniach bez povinnosti ak\u00e9hoko\u013evek preuk\u00e1zania o sp\u00f4sobilosti k jednotlivej \u010dinnosti \u017eivnostensk\u00e9mu \u00faradu, m\u00f4\u017ee ma\u0165 za n\u00e1sledok n\u00edzku efektivitu kontrol. Skuto\u010dnos\u0165, \u017ee zamestnanci da\u0148ov\u00e9ho \u00faradu sedia na jednom mieste v jednej budove je s\u00edce pozit\u00edvna vlastnos\u0165, ale nako\u013eko tak, ako vo v\u0161etk\u00fdch \u0161t\u00e1tnych a verejn\u00fdch in\u0161tit\u00faci\u00e1ch prib\u00fada administrat\u00edvna pr\u00e1ca doch\u00e1dza ku skuto\u010dnosti, \u017ee sa stret\u00e1vame so slabou spolupr\u00e1cou jednotliv\u00fdch oddelen\u00ed, z d\u00f4vodu nedostatku \u010dasu. V pr\u00edpade zn\u00ed\u017eenia a v mnoh\u00fdch pr\u00edpadoch zbyto\u010dnej administrat\u00edvnej pr\u00e1ce by do\u0161lo k zlep\u0161eniu komunik\u00e1cie medzi jednotliv\u00fdmi oddeleniami na da\u0148ovom \u00farade a t\u00fdm by do\u0161lo aj k zefekt\u00edvneniu da\u0148ov\u00fdch kontrol.<\/p>\n<h3>N\u00e1vrh na rie\u0161enie extern\u00fdch probl\u00e9mov<\/h3>\n<p>V pr\u00edpade podania da\u0148ov\u00e9ho priznania osobou nepr\u00edslu\u0161nou spr\u00e1vca vyu\u017e\u00edva mo\u017enos\u0165 postupu v s\u00falade z platnou legislat\u00edvou. \u010eal\u0161\u00ed rie\u0161en\u00fd probl\u00e9m \u00famrtie da\u0148ov\u00e9ho subjektu je zadefinovan\u00fd v z\u00e1kone o spr\u00e1ve dani a poplatkov. Spr\u00e1vca dane m\u00e1 mo\u017enos\u0165 aj u tak\u00e9hoto typu subjektu vykona\u0165 da\u0148ov\u00fa kontrolu. Probl\u00e9m in\u0161tit\u00fatu medzin\u00e1rodn\u00fdch do\u017eiadan\u00ed je rie\u0161en\u00fd aj v s\u00fa\u010dasnosti ale doba vybavovania t\u00fdchto probl\u00e9mov je pomerne dlh\u00e1. Navrhujem preto, aby t\u00e1to doba bola skr\u00e1ten\u00e1, aby doba vykonania bola krat\u0161ia a aby kontrol\u00f3r vykon\u00e1vaj\u00faci tak\u00e9to kontroly nebol dlhodobo za\u0165a\u017eovan\u00fd inform\u00e1ciami viacer\u00fdch da\u0148ov\u00fdch subjektov. K probl\u00e9mu pred\u013a\u017eenia lehoty na v\u00fdkon da\u0148ovej kontroly navrhujem aby bola priamo v z\u00e1kone stanoven\u00e1 lehota dlh\u0161ia ako polrok. V pr\u00edpade nutnosti pred\u013a\u017ei\u0165 lehotu na v\u00fdkon &#8211; da\u0148ov\u00fa kontrolu zamestnanec vykon\u00e1vaj\u00faci t\u00fato kontrolu mus\u00ed ve\u013emi podrobne v \u017eiadosti pop\u00edsa\u0165 stav pre\u010do o predl\u017eenie \u017eiada a venuje sa viacej administrat\u00edve ako samotnej kontrole.<\/p>\n<h2>5. Opatrenia na zabezpe\u010denie navrhovan\u00fdch rie\u0161en\u00ed<\/h2>\n<p>S uveden\u00fdmi z\u00e1vermi obozn\u00e1menie priameho nadriaden\u00e9ho zo zisten\u00fdmi probl\u00e9mami, aby on v r\u00e1mci jeho pracovn\u00fdch mo\u017enosti posunul vy\u0161\u0161ie na ich rie\u0161enie.<\/p>\n<h2>Zoznam pou\u017eitej literat\u00fary<\/h2>\n<ol>\n<li>SVOZILOVA, A. 2006. : Projektov\u00fd management. Praha: GRADA Publishing, 2006, 356 s. ISBN 80-247-1501-5.<\/li>\n<li>DOLE\u017dAL, J., M\u00c1CHAL, P., LACKO, B., a kol. : Projektov\u00fd management podle IPMA. Praha: Grada publishing, a.s., 2009, 512 s. ISBN 978-80-247-2848-3<\/li>\n<li>SABOL,T. , MACEJ, P. : <em>Projektov\u00fd mana\u017ement.<\/em> Technick\u00e1 univerzita. Ko\u0161ice 2001, ISBN 80-7099-775-3.<\/li>\n<li>Da\u0148ov\u00fd sprievodca 2010 s koment\u00e1rom, Ed\u00edcia Hospod\u00e1rske noviny, Bratislava, 2010<\/li>\n<li>http:\/\/www.drsr.sk\/wps\/portal<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>1. Marketingov\u00fd pl\u00e1n da\u0148ov\u00e9ho \u00faradu 1.1 Da\u0148ov\u00fd \u00farad Kontrolu dodr\u017eiavania da\u0148ov\u00fdch z\u00e1konov vr\u00e1tane kontroly \u00fa\u010dtovn\u00edctva vykon\u00e1vaj\u00fa da\u0148ov\u00e9 \u00farady pod\u013ea z\u00e1kona \u010d. 150\/2001 Z. z. o &hellip; <\/p>\n","protected":false},"author":16,"featured_media":24867,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,553],"tags":[],"class_list":["post-8513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marketing","category-vzdelavam-sa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Marketingov\u00fd pl\u00e1n - da\u0148ov\u00fd \u00farad<\/title>\n<meta name=\"description\" content=\"Marketingov\u00fd pl\u00e1n da\u0148ov\u00e9ho \u00faradu SR. 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