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Title:FINANČNA IZRAVNAVA V OBČINI SLOVENSKA BISTRICA
Authors:ID Boček, Špela (Author)
ID Brezovnik, Boštjan (Mentor) More about this mentor... New window
Files:.pdf UN_Bocek_Spela_2016.pdf (538,86 KB)
MD5: 0F6E83ADBF65625FA4D844BB66347F56
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract: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.
Keywords:Financiranje slovenskih občin, finančna izravnava, primerna poraba, primeren obseg sredstev, povprečnina, dohodki občin, Slovenska Bistrica
Place of publishing:Maribor
Publisher:[Š. Boček]
Year of publishing:2016
PID:20.500.12556/DKUM-57886 New window
UDC:352(043.2)
COBISS.SI-ID:5122859 New window
NUK URN:URN:SI:UM:DK:SXPNM2VW
Publication date in DKUM:04.07.2016
Views:2218
Downloads:195
Metadata:XML DC-XML DC-RDF
Categories:PF
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Secondary language

Language:English
Title:FINANCIAL EQUALIZATION IN MUNICIPALITY SLOVENSKA BISTRICA
Abstract: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.
Keywords:Financing of municipalities in Slovenia, financial equalization, appropriate expenditure, capitation revenue, average rating, municipality revenues, Slovenska Bistrica


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