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1. Strašek, Špela. Fiskalno pravilo in javnofinančna stabilnost.

Degree: 2019, Univerza v Mariboru

V zadnjem desetletju je zaznati rastoči interes med teoretiki in praktiki o problemu finančne stabilnosti in fiskalnih pravil. Globalna finančna kriza in evrska kriza sta razkrili ranljivost in krhkost javnih financ in nediscipline fiskalne politike. V magistrski nalogi smo se osredotočili na vlogo fiskalnih pravil pri doseganju fiskalne stabilnosti. V prvem delu magistrske naloge smo proučevali funkcije, značilnosti in različne oblike fiskalnih pravil. V drugem delu pa smo po proučitvi trendov v svetu in Evropski uniji razpravljali o vnosu fiskalnega pravila v Ustavo Republike Slovenije ter o sprejemu Zakona o fiskalnem pravilu. Ugotovili smo, da so fiskalna pravila zagotovila bolj zdrave javne finance. Proračunski primanjkljaj v evroobmočju je padel od 6% v bruto domačem proizvodu v letu 2010, na pod 1% v 2018, dosti nižje kot ZDA/Japonska. Prihodnost fiskalnega upravljanja v Evropski uniji vidimo v iskanju pravega ravnotežja med Evropsko unijo in nacionalnimi nivoji, in med pravili, institucijami ter tržno disciplino. V pogledu vloge fiskalnega sveta pa menimo, da je potrebno doseči večje zaveze in uvesti eventualne sankcije za vlade, ki pravil ne spoštujejo, sicer bodo fiskalni sveti samo papirnati tiger.

In the last decade there is a growing interest among theorists and practioners for the issue of financial stability and fiscal rules. Global financial crisis and euro crisis have revealed the sensibility and fragility of public finances and indiscipline in fiscal policy. In the master thesis we concentrate on the role of fiscal rules in achieving fiscal stability. In the first part of the thesis we elaborate the function, characteristics and different types of fiscal rules. In the second part after examining trends in the world and in the European union we analyze the integration of fiscal rule in the Constitution of the Republic of Slovenia and the adoption of an implementing act-the Fiscal Rules Act. We find that the rules have ensured sound fiscal positions. Budget deficit in the euro area fell from over 6% of gross domestic product in 2010 to below 1% in 2018, much lower than USA/Japan. The future of European union fiscal governance lies in searching for the right balance between European union and national levels, and between rules, institutions and market discipline. From the viewpoint of fiscal board we believe that there is an urgent need to achieve more responsibility and eventual sanctions for the governments, which do not respect fiscal rules, otherwise the fiscal council will remain a paper tiger.

Advisors/Committee Members: Škof, Bojan.

Subjects/Keywords: fiskalno pravilo; fiskalni svet; fiskalni deficit; stabilnost javnih financ; strukturni saldo; Zakon o fiskalnem pravilu; fiscal rule; fiscal board; fiscal deficit; stability of public finance; structural balance; Fiscal rule act

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Strašek, . (2019). Fiskalno pravilo in javnofinančna stabilnost. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=73384 ; https://dk.um.si/Dokument.php?id=133374&dn=

Chicago Manual of Style (16th Edition):

Strašek, Špela. “Fiskalno pravilo in javnofinančna stabilnost.” 2019. Masters Thesis, Univerza v Mariboru. Accessed April 22, 2019. https://dk.um.si/IzpisGradiva.php?id=73384 ; https://dk.um.si/Dokument.php?id=133374&dn=.

MLA Handbook (7th Edition):

Strašek, Špela. “Fiskalno pravilo in javnofinančna stabilnost.” 2019. Web. 22 Apr 2019.

Vancouver:

Strašek . Fiskalno pravilo in javnofinančna stabilnost. [Internet] [Masters thesis]. Univerza v Mariboru; 2019. [cited 2019 Apr 22]. Available from: https://dk.um.si/IzpisGradiva.php?id=73384 ; https://dk.um.si/Dokument.php?id=133374&dn=.

Council of Science Editors:

Strašek . Fiskalno pravilo in javnofinančna stabilnost. [Masters Thesis]. Univerza v Mariboru; 2019. Available from: https://dk.um.si/IzpisGradiva.php?id=73384 ; https://dk.um.si/Dokument.php?id=133374&dn=

2. Njavro, Natalija. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.

Degree: 2016, Univerza v Mariboru

Davčni nadzor fizične osebe je specifični davčni postopek namenjen razjasnjevanju in ugotavljanju dejstev, s pomočjo katerih davčni organ odmeri davek po 68. a členu Zakona o davčnem postopku. S 1.1.2014 je bila sprejeta novela Zakona o davčnem postopku (ZDavP-2G) , s katero je obdavčitev nenapovedanih dohodkov dobila zakonsko podlago v samostojnem členu. Obdavčitev nenapovedanega dohodka se izvede pod pogojem, da davčni organ ugotovi nesorazmerje ali razliko med vrednostjo sredstev za privatno potrošnjo, ki vključuje premoženje, s katerim razpolaga davčni zavezanec in ta znatno presegajo dohodke, ki jih je zavezanec za plačilo davka napovedal. Davčni organ v tem primeru pozove davčnega zavezanca k predložitvi podatkov o svojem premoženju. Davčni organ ves čas postopka ravna v skladu z načeli davčnega postopka in načeli drugih zakonov, ki ga prav tako zavezujejo. Naloga najprej opredeljuje davčni nadzor fizične osebe v razmerju do najpomembnejšega načela – načela pravne države, s poudarkom na načelu sorazmernosti. Naloga se nanaša na upoštevanje omenjenih načel tako s strani zakonodajalca, kot s strani samega izvajalca zakona – davčnega organa.

The fiscal control of a natural person is a specific tax procedure intended for clarifying and establishing facts, with which the tax authority assesses tax pursuant to Article 68a of the Tax Procedure Act. The amending Tax Procedure Act (ZDavP-2G) was adopted on 1 January 2014 with which the imposition of tax of unannounced income obtained a legal basis in an independent article. Taxation of an unannounced income is made on condition that the tax authority establishes a disparity or a difference between the value of assets for private consumption, which includes assets that are at the disposal of a taxable person and these considerably exceed income announced by the person liable for tax. In this case, the tax authority calls upon the taxable person to submit data about his/her assets. Throughout the procedure, the tax authority acts in accordance with the principles of the tax procedure and the principles of other laws according to which it is obliged to act. This thesis further defines the fiscal control of a natural person in relation to the most important principle – the rule of law with an emphasis on the principle of proportionality. The thesis discusses the consideration of the mentioned principles by both the legislator and the tax authority, which enforces the laws.

Advisors/Committee Members: Škof, Bojan.

Subjects/Keywords: Davčni nadzor; davčni zavezanec - fizična oseba; dohodnina; davek po 68. a členu ZDavP-2G; prekomerna obdavčitev; načelo pravne države; načelo sorazmernosti; človekove pravice; davčna načela; načela Zakona o splošnem upravnem postopku; odmera davka od nenapovedanih dohodkov; odvzem nezakonito pridobljenega premoženja; kaznovalna narava.; Fiscal control; taxable person – natural person; personal income tax; tax in accordance with Article 68a of the Tax Procedure Act; over-taxation; principle of the rule of law; principle of proportionality; human rights; tax principles; principles of the General Administrative Procedure Act; tax assessment from unannounced income; seize illegally acquired assets; punitive nature; info:eu-repo/classification/udc/336.225.67(043.3)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Njavro, N. (2016). Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5205035&fmt=11

Chicago Manual of Style (16th Edition):

Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Masters Thesis, Univerza v Mariboru. Accessed April 22, 2019. https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5205035&fmt=11.

MLA Handbook (7th Edition):

Njavro, Natalija. “Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti.” 2016. Web. 22 Apr 2019.

Vancouver:

Njavro N. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Apr 22]. Available from: https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5205035&fmt=11.

Council of Science Editors:

Njavro N. Davčni nadzor fizične osebe v luči ustavnega načela pravne države s poudarkom na načelu sorazmernosti. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=60253 ; https://dk.um.si/Dokument.php?id=106577&dn= ; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5205035&fmt=11

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