1. Budgetary cash flows in the EU and their impact on national budget liquidity : the case of SloveniaTanja Markovič-Hribernik, Monika Kirbiš Rojs, 2005, pregledni znanstveni članek Opis: On May 1, 2004 ten new states joined the EU. At the same time, budgetary cash flow mechanisms between the EU budget (as the central subject) and national budgets were established. Despite the fact that all the rules are clear and known in advance - stipulated by the EU directives and regulations - there are some uncertainties, which may have an important effect on the liquidity as well as on the budgetary cash flows in new member states. The greatest problem for the liquidity of new member states' budgets is posed by the time lags between inflows and outflows of EU funds. These lags are mainly because of delayed payments from the EU budget and problems with some member state's absorption capacity. This article deals with the dynamics and the scale of budgetary cash flows between the Slovenian budget and the EU budget until 2006. A couple of likely scenarios are presented, which could happen in case of delayed payments of European funds. Consequently, both an unexpected state budget liquidity deficit and an additional burden arising from interest on delayed payments to the Brussels are possible for Slovenia.
Ključne besede: EU budget, Slovenian budget, budget liquidity, budgetary cash flows, European funds
Objavljeno v DKUM: 17.07.2017; Ogledov: 1075; Prenosov: 103
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2. Was the negative impact of EU accession on VAT revenue only short-term? The case of SloveniaTanja Markovič-Hribernik, Monika Kirbiš Rojs, 2006, izvirni znanstveni članek Opis: 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.
Ključne besede: EU, Evropska unija, Slovenija, davki, davek na dodano vrednost, proračuni, likvidnost
Objavljeno v DKUM: 10.07.2015; Ogledov: 961; Prenosov: 32
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3. Institucionalni okvir evropskih strukturnih skladov in uspešnost črpanja evropskih sredstevTanja Markovič-Hribernik, Monika Kirbiš Rojs, Uroš Vek, 2008, strokovni članek Opis: Analiza institucionalne ureditve in uspešnosti črpanja iz strukturnih skladov v izbranih državah EU je bila narejena z namenom dokazati povezavo med obema. Najprej smo proučili absorbcijsko sposobnost črpanja sredstev treh najuspešnejših držav na tem področju: Irske kot vodilne med starejšimi članicami EU ter Estonije in Slovenije kot vodilnih držav med novimi članicami EU. V nadaljevanju smo analizirali institucionalni okvir črpanja sredstev iz strukturnih skladov v izbranih državah. Glede na rezultate raziskave je mogoče ugotoviti, da institucionalna ureditev strukturnih skladov v posamezni državi verjetno ni ključni dejavnik uspešnosti črpanja teh sredstev.
Ključne besede: struktura, skladi, sredstva, Evropska unija, Slovenija, EU
Objavljeno v DKUM: 10.07.2015; Ogledov: 1619; Prenosov: 84
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