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Title: Vpliv zakonodajnih sprememb na področju financiranja občin na finančno samostojnost občin : magistrsko delo Authors: ID Žunkovič, Mojca (Author) ID Senčur, Miloš (Mentor) More about this mentor... Files: RAZ_Zunkovic_Mojca_i2020.pdf (1,22 MB) MD5: 0A5C9DEDCB9696A42851F49984976ABC   Language: Slovenian Work type: Master's thesis/paper Typology: 2.09 - Master's Thesis Organization: FDŠ - Nova Univerza - The Graduate School of Government and European Studies Abstract: Magistrska naloga se osredotoča na preučevanje vpliva zakonodajnih sprememb na finančno samostojnost občin. Z osamosvojitvijo Slovenije so občine dobile nov vlogo in postale osnovna enota lokalne samouprave, ki skrbi za dobrobit svojih občanov in samostojno ureja javne zadeve lokalnega pomena. Delovanje občin ureja več pravnih predpisov s izhodiščem v Ustavi in Evropski listini lokalne samouprave. Na področju financiranja slovenskih občin predstavlja Zakon o financiranju občin specialni predpis sprejet prvič leta 1994, s predpostavko začasnega zakona. V nespremenjeni vsebini je veljal do leta 1999, ko je bila sprejeta prva sprememba, potrebna zaradi neupoštevanja načel MELLS, neenakomerne porazdelitve prihodkov od dohodnine in prekomerne odvisnosti občin od sredstev države za finančno izravnavo. S spremembo zakona je bil uveden sistem primerne porabe in formula za njen izračun, določen višji odstotek dohodnine, ki pripada občinam, in določeni prihodki za pokrivanje primerne porabe. V letu 2006 je stopil v veljavo nov zakon ZFO-1, ki je na novo definiral izračun primerne porabe, ki se je pokrivala iz glavarine, in bil v letu 2008, zaradi ugotovljenih neskladnosti z Ustavo, spremenjen. Z ZFO-1A je bil ponovno določen delež dohodnine kot prihodek za financiranje primerne porabe in na novo uveden institut solidarnostne izravnave. V letu 2017 je bila sprejeta novela ZFO-1C, ki je posodobila formulo za izračun primerne porabe z uvedbo dveh novih korekcijski faktorjev. S spremembami, ki jih prinaša ZFO-1C, je želel zakonodajalec višino primerne porabe približati demografski strukturi posamezne občine in sistem razdelitve dohodnine za pokrivanje stroškov narediti bolj pravičen ter na ta način izboljšati finančno samostojnost občin. Place of publishing: Kranj Place of performance: Kranj Publisher: [M. Vantur] Year of publishing: 2020 Year of performance: 2020 Number of pages: VIII, 79 str. PID: 20.500.12556/ReVIS-6623  COBISS.SI-ID: 2048135140  UDC: 352:336.13(043.2) Note: Mag. delo 2. stopnje bolonjskega študija; Nasl. z nasl. zaslona; Opis vira z dne 9. 4. 2020; Publication date in ReVIS: 14.04.2020 Views: 2564 Downloads: 178 Metadata:    Cite this work Plain text BibTeX EndNote XML EndNote/Refer RIS ABNT ACM Ref AMA APA Chicago 17th Author-Date Harvard IEEE ISO 690 MLA Vancouver : Copy citation

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Secondary language

Language:	English
Abstract:	The master's thesis focuses on examining the impact of legislative changes on the financial autonomy of municipalities. With the independence of Slovenia, municipalities gained a new role and became the basic unit of local self-government, which takes care of the well-being of its citizens and independently regulates public affairs of local importance. The operation of municipalities is governed by several legal regulations, starting from the Constitution and the European Charter of Local Self-Government. In the field of financing Slovene municipalities, the Municipal Financing Act is a special regulation adopted for the first time in 1994, with the assumption of a temporary law. It remained unchanged until 1999, when the first amendment was adopted due to the failure to comply with the MELLS principles, the uneven distribution of income tax revenues, and the excessive dependence of municipalities on state equalization funds. The amendment to the law introduced a system of appropriate spending and a formula for calculating it, a higher percentage of personal income tax attributable to municipalities and a set of revenues to cover eligible spending. In 2006, a new ZFO-1 Act came into force, which redefined the calculation of eligible spending, which was covered by the fee, and was amended in 2008 due to the found inconsistencies with the Constitution. The ZFO-1A redefined the share of personal income tax as revenue for financing appropriate spending and the newly introduced solidarity balancing institute. In 2017, the ZFO-1C was adopted to update the formula for calculating eligible consumption by introducing two new correction factors. With the changes introduced by ZFO-1C, the legislator wants to bring the level of appropriate spending closer to the demographic structure of each municipality and to make the system of income tax distribution to cover the costs more equitable and thus improve the financial autonomy of the municipalities.
Keywords:	Lokalna samouprava

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