1. Analysis of personal income taxation determinants in Croatia in long runIrena Palić, Ksenija Dumičić, Barbara Grofelnik, 2017, izvirni znanstveni članek Opis: Personal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the determinants of personal income taxation in Croatia is conducted using cointegration analysis. Economic conditions, average monthly wage, and number of taxpayers are used as determinants of personal income tax used in this research. The cointegration analysis is conducted using monthly data from January 2008 to February 2016. The results of the research show a statistically significant negative impact of economic conditions and statistically significant positive impact of average monthly wage and number of taxpayers on personal income taxation in long run, what is in line with economic and public finance theory.
Ključne besede: personal income taxation determinants, economic conditions, wages, number of taxpayers, johansen cointegration approach, Croatia
Objavljeno: 03.05.2018; Ogledov: 554; Prenosov: 118
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2. Agricultural households in mountain areas in pre- and post-accession SloveniaŠtefan Bojnec, Kristina Knific, 2010, pregledni znanstveni članek Opis: This paper analyses structural changes in agriculture and agricultural households in the mountainous areas of the Gorenjska region in Slovenia. The focus is on agricultural multifunctional roles, agricultural and agricultural households’ structural changes pre- and post-accession of Slovenia to the European Union (EU) on the basis of datasets obtained by two in-depth surveys from 2001 and 2007. The analyses confirm adjustments of farm households to the use of subsidies and new regulations, and diversification of agricultural households’ incomes. Short-term and long-term strategies of farm households vary depending on farms’ natural factor endowments for agriculture, farm size and structures of farm households, availability of agricultural land and their rental values, diversification of incomes with self-employment and employment outside the farm household.
Ključne besede: mountainous areas, agricultural structures, income diversification, household strategies, multifunctional development, Gorenjska, Slovenia, European Union
Objavljeno: 29.03.2018; Ogledov: 394; Prenosov: 50
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3. Tax policy and income inequality in the Visegrad countriesAnna Moździerz, 2015, izvirni znanstveni članek Opis: The financialisation of economies is believed to be the primary cause of the increase in income inequality in the world, occurring on a scale unseen for more than 30 years. One can hypothesise that it is the state that is responsible for the widening inequality, as the state has not sufficiently used the redistributive function of taxation. The purpose of this paper is to study the impact of tax policy on income inequality in Poland, the Czech Republic, Slovakia and Hungary. These so-called Visegrad countries have, in the last several years, carried out some controversial experiments with tax policy, specifically in terms of the flattening of tax progressivity or its replacement with a flat tax, which led to the weakening of the income adjustment mechanism. The imbalance between income tax and consumption tax has contributed to perpetuating income inequality. The verification of tax systems carried out during the recent financial crisis has forced the countries included in this research to implement tax reforms. The introduced changes caused various fiscal and redistributive effects. Analyses show that the changes in income taxation and an increase in the consumption tax rate had the most negative impact on the income and asset situation in Hungary.
Ključne besede: tax, tax policy, income inequality, Gini coefficient
Objavljeno: 14.11.2017; Ogledov: 822; Prenosov: 324
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4. Measuring the intellectual capital of international carriers as logistic operatorsSabina Kamnik Zebec, Ratko Zelenika, Slobodan Zečević, 2007, kratki znanstveni prispevek Opis: The age of knowledge has come and the enterprises present themselves as "knowledge enterprises" and their employees as sources of knowledge - "knowledge workers". Knowledge has become a merchandise, to be on the knowledge market. In an enterprise knowledge becomes the capital, important for achieving competitive advantage on the market but it cannot be measured easily. The field of intellectual capital is very complex, mostly because it is difficult to categorize it. The important concepts and definitions for intellectual capital include an emphasis that intellectual capital is based on knowledge and is usable in any enterprise. Knowledge and skills determine the possibilities of an individual to actively influence the social development and ensure their quality of life.
Ključne besede: enterprises, intellectual capital, tertiary logistics, balance sheet, income statement
Objavljeno: 02.06.2017; Ogledov: 715; Prenosov: 81
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5. Estimation of demand functions for services of public railway passenger transportationJani Bekő, 2004, kratki znanstveni prispevek Opis: The paper deals with the estimation of demand functions for services of publicrailway passenger transportation in the case of Slovenia. Six demand functions were selected and separately interpreted. The aggregate values of demand elasticities reported in this paper suggest that the railway passenger demand is price and income inelastic. Coefficients of income elasticity below unity show that the services of railway passenger transportation in Slovenia can be classified among normal goods. A hypothetical increase in average real fares leads to a percentage decrease in the number of passengers traveling by rail that is smaller than the percentage increase in fares. The estimated price elasticities imply that, in the short run, there is potential for improving revenues of the railway operator by increasing average real fares.
Ključne besede: price elasticity of demand, income elasticity of demand, price policy
Objavljeno: 02.06.2017; Ogledov: 1009; Prenosov: 82
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6. Organizational flexibility, employee security and organizational efficiencyTatjana Kozjek, Marko Ferjan, 2015, izvirni znanstveni članek Opis: Background: Literature defines different types of flexibility and security with regard to work. Regardless of which type of flexibility or security is discussed, the consequences for individuals, organizations or employers and society are significant.
Purpose: The purpose of the research was to compare and analyse the correlation between the different types of flexibility and security in work and organizational efficiency.
Methodology: Data was gathered using the Computer-Assisted Web Interview (CAWI) method. A link to an online questionnaire was e-mailed to randomly selected organisations across all economic sectors in Slovenia that had a published e-mail address, either in business directories or on a company website. We asked them to forward our e-mail to their employees. The correlation between different variables was used for data analysis.
Results: The results of our research show that there is a low positive level of correlation between different types of flexibility and security in the context of work and also between different types of flexibility in work and organizational efficiency. The correlation between different types of security in work and organizational efficiency is positive and medium strong.
Conclusion: It is recommended that the legislators be aware of the importance of their correlation with organizational efficiency when preparing legislative amendments regarding introduction of the flexibility and security in the field of work.
Ključne besede: flexibility, flexible employment contratcs, employee income security, Slovenia
Objavljeno: 04.04.2017; Ogledov: 539; Prenosov: 88
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7. Corporate governance of banks in Poland and SloveniaPolona Pašić, Borut Bratina, Mejra Festić, 2016, izvirni znanstveni članek Opis: This paper focuses on the analysis of the characteristics of corporate governance in banks in Poland and Slovenia between 2005 and 2013. It studies the impact of corporate governance in these banks on their performance. The results of our research show that Slovenia achieved lower average scores for the variables and indicators related to the transparency of corporate governance than Poland. The density of banks with the highest corporate governance index scores was higher in Poland than in Slovenia. When examining the impact of corporate governance on bank performance as measured with net interest income, the regression analysis showed that its impact is positive in both countries and that it is statistically significant in Slovenia.
Ključne besede: corporate governance, bank performance, Central and Eastern Europe, corporate governance index, net interest income
Objavljeno: 03.04.2017; Ogledov: 781; Prenosov: 311
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8. Student CD-ROM to accompany Principles of finance, 2eScott Besley, Eugene F. BrighamKljučne besede: CD-ROM, compact disc, computer application, finance, theory, enterprises, business finance, fundamental analysis, valuation, corporations, decision making, business decision-making, financial market, investment banks, banking systems, money, cash flows, interest rate, taxes, financial statements, end checking, financial planning, income, return on equity, capital, costs, budgeting, dividends, working capital, productions means, investments, investment decision-making, textbooks
Objavljeno: 02.06.2012; Ogledov: 1527; Prenosov: 32
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