|Opis:||Although business zones in general represent an increasingly popular economic development tool, there is still uncertainty associated with evidence of effectiveness of invested resources. From this point of view, my interest was focused on determining the tax effect of construction of business zones on the budget of municipalities in region Lower Sava, in the period following the integration of the Republic of Slovenia into the European Union.
This master thesis answers the key question, that is if municipalities in region Lower Sava with investing in the construction of business cones are pursuing given strategic development objectives and if so, consequently, municipal and European resources, which were invested into the construction and equipment of business zones, are repaying back in the budget of municipalities through tax revenue. By analyzing the case, I demonstrated tax/legal effects of business zones on the basis of return of invested resources in the budget of municipalities through tax revenue. To this end, I examined legal basis and, with the case study, analyzed the impact of Slovenian tax legislation on the effects of business zones in region, and, regarded to this, gave comparison of tax effects in regions Lower Sava and Land Carinthia.
From the analysis of scope, occupancy and business activity of business zones in Lower Sava region, business zones do not meet declared development goals. Consequently, most of business zones in Lower Sava region, unlike municipalities in Land Carinthia, do not have any positive tax effects.
This sort of analysis or comparative analysis of the discussed municipalities of regions Lower Sava and Land Carinthia has not been yet carried out. Contribution of this thesis is original in nature and might contribute to decisions on further constructions of business zones in the Sava region, as well as wider in the Republic of Slovenia, as the thesis presents a model to determine the efficiency of business zones in the light of tax effects, which can be transmitted on other municipalities/regions. The study is also useful for municipal leadership in Lower Sava region.|