20.500.12556/DKUM-57886 FINANČNA IZRAVNAVA V OBČINI SLOVENSKA BISTRICA FINANCIAL EQUALIZATION IN MUNICIPALITY SLOVENSKA BISTRICA Že Ustava RS (Uradni list RS št. 33/1991 – I, 42/1997, 66/2000, 24/2003, 69/2004, 68/2006, 47/2013), ki je najvišji pravni akt slovenske zakonodaje določa, da se občina financira iz lastnih virov. Občinam, ki zaradi slabše gospodarske razvitosti ne morejo v celoti zagotoviti opravljanje svojih nalog, država v skladu z zakonsko določenimi načeli in merili zagotovi dodatna sredstva. (142. člen Ustava RS) To da institutu finančne izravnave velik pomen. V diplomskem delu sem poleg določb Ustave RS zajela tudi druge zakonske akte, ki pokrivajo področje financiranja občin. Osredotočila sem se predvsem na institut finančne izravnave, postopek izračuna le te ter vse elemente, ki bistveno prispevajo k določanju finančnih izravnav od ene občine do druge. Ti elementi so: primerna poraba, povprečnina, primeren obseg sredstev ter prihodki, ki pripadajo občinam za financiranje nalog v njihovi pristojnosti. Za boljše razumevanje sem predstavila izračun finančne izravnave, ki ga je izdelalo Ministrstvo za finance za občino Slovenska Bistrica za leto 2015 po različnih časovnih obdobjih. Upam, da sem bralcem z diplomskim delom približala institut finančne izravnave in odprla nova znanja na tem področju. The Constitution of the Republic of Slovenia, which is the highest legal act of the Slovenian legislation provides that a municipality is financed from its own sources. Municipalities that are unable to completely provide for the performance of their duties due to insufficient economic development are ensured additional funding by the state in accordance with principles and criteria provided by law. This gives the institute of financial equalization great importance. In the thesis, in addition to the provisions of the Constitution of RS I have also covered other legal acts covering the area of funding municipalities. I focused mainly on the institute of financial equalization, the calculation procedure behind it and all the elements that significantly contribute to determining financial equalization from one municipality to another. These elements are: appropriate expenditure, average rating, capitation revenue, and revenues belonging to municipalities to finance tasks within their competence. For a better understanding I have presented a calculation of the financial equalization for the municipality of Slovenska Bistrica produced by the Ministry of Finance for the year 2015 at different points in time. I hope that with this thesis I have given the readers some new knowledge about the institute of financial equalisation. Financiranje slovenskih občin finančna izravnava primerna poraba primeren obseg sredstev povprečnina dohodki občin Slovenska Bistrica Financing of municipalities in Slovenia financial equalization appropriate expenditure capitation revenue average rating municipality revenues Slovenska Bistrica true true false [Š. Boček] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2016-03-24 18:30:40 2016-07-04 07:35:58 2022-06-15 03:09:27 2019-07-11 10:21:32 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 352(043.2) 5122859 URN:SI:UM:DK:SXPNM2VW UN_Bocek_Spela_2016.pdf UN_Bocek_Spela_2016.pdf 1 0F6E83ADBF65625FA4D844BB66347F56 0cae73cc9515ebe3ce6548c39e03746bb3e1a39a068335d73353a206e5f6e7b4 ffa57e74-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=87570 Pravna fakulteta 0 0 0