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Title:FINANČNI VIRI LOKALNIH OBLASTI V REPUBLIKI SLOVENIJI
Authors:ID Bradaschia, Neli (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf MAG_Bradaschia_Neli_2012.pdf (1,14 MB)
MD5: A438CA9E8E0400597A322D6E303836B7
PID: 20.500.12556/dkum/ae805b1e-1cba-45fb-b0dc-f8e18590bac2
 
Language:Slovenian
Work type:Master's thesis/paper
Organization:PF - Faculty of Law
Abstract:V magistrskem delu sem preverila skladnost sistema financiranja lokalne samouprave v Sloveniji z osnovnimi načeli teorije decentralizacije in smernicami Evropske listine o lokalni samoupravi. Pri tem sem se osredotočila na finančne vire lokalnih oblasti v Sloveniji in raven pokrivanja stroškov za izvajanje pristojnosti lokalnih oblasti z dodeljenimi sredstvi, izračunanimi na podlagi Zakona o financiranju občin /ZFO-1/ iz leta 2006. Izsledki analiz kažejo, da na agregatni ravni dejanski sistem zagotavlja, da imajo lokalne skupnosti v Sloveniji bolj ali manj dovolj sredstev za kritje dejanskih stroškov, vendar se nekatere skupine občin (npr. večje mestne občine, občine z večjim številom starejših ljudi itn.) soočajo s pomanjkanjem finančnih sredstev, medtem ko so druge skupine občin v enakem obdobju dobile več finančnih sredstev, kot jih potrebujejo za izvajanje lastnih pristojnosti in nalog.
Keywords:lokalna samouprava, fiskalna decentralizacija, finančni viri, davčni sistem, Slovenija
Place of publishing:Maribor
Publisher:[N. Bradaschia]
Year of publishing:2012
PID:20.500.12556/DKUM-21862 New window
UDC:34(043.2)
COBISS.SI-ID:4309547 New window
NUK URN:URN:SI:UM:DK:XWNXXF0O
Publication date in DKUM:01.02.2012
Views:2886
Downloads:300
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:Financial resources of local authorities in Republic of Slovenia
Abstract:This paper examines the compliance of the actual system of financing the local self-government in Slovenia with the basic principles of the theory of decentralisation, and with the guidelines of the European Charter of Local Self-Government. Paper is focusing on financial resources of local authorities in Slovenia and on the level of coverage of costs within the competence of the local authorities by using the allocated appropriate expenditure resources calculated upon the Law of Financing Municipality Act, last revised in 2006. Analysis shows that on aggregate level, actual system ensures to local communities in Slovenia more or less enough resources to cover their actual costs, but some groups of municipalities (e.g. larger urban municipalities, municipalities with high level of elderly people, etc) are facing some lack of funds, according to actual costs data available, while other groups of municipalities are in the same time receive more funds than they need according to available data.
Keywords:local self-government, fiscal decentralization, financial resources, tax system, Slovenia


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