1. Local tourism development : earmarked taxes for enhancing tourism in Slovenian municipalitiesIrena Bačlija Brajnik, Marjetka Rangus, 2022, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: Slovenia has built a system of local self-government within the main provisions of the European Charter on local selfgovernment. According to the local Self-Government Act, municipalities have some competences in individual areas of development, including tourism. However, the existing system could further benefit from enhancing local autonomy – whether in policy scope or fiscal capacity. Municipalities are not stimulated to engage in proactive management of local policies and services, and although the competences of municipalities are regulated (and protected) by the Constitution, the Local SelfGovernment Acts and special laws, some policy areas are too loosely defined and rely heavily on the agendas of individual local governments. In this contribution, we address the question of how municipalities collect resources to develop tourism, and what are the issues in planning tourism-related investments.
Ključne besede: tourism development, municipalities, tourism tax, investment, local budget
Objavljeno v DKUM: 17.01.2024; Ogledov: 223; Prenosov: 32
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2. Effects of media coverage on budget transparency in Croatian local administrative unitsIvana Rukavina, 2023, izvirni znanstveni članek Opis: This paper evaluates positive and negative media coverage of online local budget transparency (OLBT) and its impact on budget transparency in Croatian local administrative units in 2018. Using multinomial logistic regression, research confirmed a strong impact of media coverage on budget transparency. Positive media coverage of OLBT increases the probability that local administrative units will attain a higher level of transparency, while negative media coverage is accompanied by a higher likelihood of local units’ retention in the lower transparency range. The implications of these findings are clearly emphasized through a deeper understanding of the role of the media in public sector economics, precisely in the context of budget transparency. This study contributes to public sector literature by identifying the effects of positive and negative media coverage on budget transparency.
Ključne besede: fiscal transparency, budget transparency, local administrative units, media coverage, Croatia
Objavljeno v DKUM: 05.09.2023; Ogledov: 227; Prenosov: 8
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3. 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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