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1.
Analiza (ne)vzdržnosti javnih financ v Sloveniji
Primož Dolenc, 2006, original scientific article

Abstract: V obdobju tik pred prevzemom evra se razprave v Sloveniji zelo veliko ukvarjajo z izpolnjevanjem Maastrichtskih kriterijev. Pri fiskalnih kriterijih Slovenija ni imela nikoli velikih težav, vendar pa to še ne pomeni, da je fiskalna okoliščina Slovenije dolgoročno vzdržna. Namen pričujoče analize je bil ugotoviti prav to: ali so javne finance v Sloveniji dolgoročno vzdržne. Pri tem je metodologija temeljila na objektivni analizi dolgoročne stabilnosti oziroma vzdržnosti javnih financ. Analiza je pokazala, da je bila Slovenija v preteklih letih že večkrat na meji fiskalne vzdržnosti ali celo pod njo, v naslednjih letih pa se razmere lahko samo še zaostrijo, v kolikor ne bo realizirana potrebna fiskalna reforma in drugi ukrepi, predvsem na področju upravljanja državnega dolga.
Keywords: finance, javne finance, proračuni, primanjkljaj, dolgovi, Slovenija
Published: 10.07.2015; Views: 721; Downloads: 51
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2.
Was the negative impact of EU accession on VAT revenue only short-term? The case of Slovenia
Tanja Markovič-Hribernik, Monika Kirbiš Rojs, 2006, original scientific article

Abstract: Slovenia joined the EU on May 1, 2004. Some of the effects of its accession were expected and predicted in advance. Nevertheless, in some segments, considerable deviations occurred. Revenues from VAT are one such example. We started investigating the reasons behind the unexpected loss of revenue from VAT in the beginning of 2005. We were analysing past movements of VAT payments and refunds and trying to predict the dynamism and scope of VAT revenue in 2005 and 2006. We compared the data about the actual realisation of VAT revenues in 2005 with our estimates. Thus, we could examine how accurate our estimates were, and try to find the answer to the question of whether a huge unexpected loss of VAT revenues in 2004 was only a short-term and one-off phenomenon or if smaller revenues can also be expected in future tax periods.
Keywords: EU, Evropska unija, Slovenija, davki, davek na dodano vrednost, proračuni, likvidnost
Published: 10.07.2015; Views: 485; Downloads: 18
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3.
Nadzor porabe sredstev Evropske unije
Irena Kos, 2006, specialist thesis

Keywords: EU, javne finance, proračuni, programi, SOCRATES, LEONARDO DA VINCI, Slovenija, finančna sredstva, kontrola, revizija
Published: 10.07.2015; Views: 552; Downloads: 62
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