PRORAČUN OBČINE NA PRIMERU OBČINE VIDEM

Šimenko, Nataša

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Title:	PRORAČUN OBČINE NA PRIMERU OBČINE VIDEM
Authors:	ID Šimenko, Nataša (Author) ID Oplotnik, Žan Jan (Mentor) More about this mentor...
Files:	UNI_Simenko_Natasa_2012.pdf (1016,37 KB) MD5: F80D4FAA8F837747FF112C50D14B92DC PID: 20.500.12556/dkum/668001b2-3ca0-430a-9d47-966c0bb07dde
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo je sestavljeno iz teoretičnega in raziskovalnega dela. V raziskovalnem delu sem kot primer vzela občino Videm. V prvem, teoretičnem delu diplomskega dela sem se osredotočila na pojme, kot so lokalna samouprava, lokalna skupnost. Posebej sem se posvetila proračunu, ki je najpomembnejši akt občine, njegovim značilnostim, načelom, postopkom sprejemanja in izvrševanja, ter proračunskemu nadzoru. Osredotočila sem se tudi na financiranje lokalne samouprave. Tako se lahko občine financirajo iz treh različnih virov, lastnih virov, iz sredstev države in z zadolžitvijo. Največji delež virov financiranja izhaja iz davčnih prihodkov, kar sem ugotovila na primeru občine Videm. Med temi prihodki pa največji delež odpade na davke na dohodek in dobiček (dohodnino). V primeru, da občini ne zadoščajo za opravljanje osnovnih nalog lastni viri, pripadajo občini dodatna sredstva v obliki finančne izravnave. Drugi, raziskovalni del diplomskega dela predstavlja občino Videm, njene proračune za leto 2009, 2010 in 2011, ter zaključni račun iz leta 2010. Podrobnejše je analiziran splošni del proračuna, ki je analiziran po ekonomski klasifikaciji in je sestavljen iz bilance prihodkov in odhodkov, računa finančnih terjatev in računa financiranja. Podana je tudi struktura prihodkov in odhodkov, iz katere je razvidno, od kod so bila sredstva pridobljena in za kakšne namene so se porabila. Podan je tudi izračun primerne porabe ter finančne izravnave na primeru občine Videm iz leta 2011.
Keywords:	lokalna samouprava, občina, financiranje občin, primerna poraba, proračun.
Place of publishing:	Maribor
Publisher:	[N. Šimenko]
Year of publishing:	2012
PID:	20.500.12556/DKUM-36506
UDC:	336.1
COBISS.SI-ID:	11145500
NUK URN:	URN:SI:UM:DK:9MAP3DSO
Publication date in DKUM:	29.08.2012
Views:	2602
Downloads:	249
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	MUNICIPAL BUDGET: CASE OF MUNICIPALITY VIDEM
Abstract:	The diploma paper is divided into two parts; the theoretical and the research part. In the theoretical part I took as an example the municipality Videm. In the latter, teoretical part of the diploma paper, I concentrated on the concepts local self-government, local municipality. The main focus was on the budget which is the most important act of the community; its characteristics, principles, adoption and execution procedures and the budgetary control. One of the focused was also on the financing of the local self-government. The municipalities can be financed out of three different sources; out of their own founds, state founds and with borrowings. The main source of financing is from tax revenues which was also seen on the example of the municipality Videm. Amongst those tax revenues the largest share is on the personal income tax. If the municipality does not have enough from those own founds, it has the right to claim additional founds in a form of financial wqualisation. The second part of the diploma paper, the research one, represents the municipality Videm, its budgets for the years 2009, 2010 and 2011 and the annual account from the year 2010. In detail the general part of the budget was analysed according the economical classification and consists out of the balance of income and expenditure, the financial claim account and financing accounts. A structure of the incomes and expenditures was introduced out of which is evidently from where the funds were gained and for what matters they were used. A calculation of an adequate use and financial equalisation based on the municipality Videm from the year 2011 was also given.
Keywords:	local self-government, municipality, financing of municipalities, adequate use, budget.

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