Proračun občine na primeru občine Videm

case of municipality Videm

Nataša Šimenko (Author), Žan Oplotnik (Mentor)

Abstract

Diplomsko delo je sestavljeno iz teoretičnega in raziskovalnega dela. V raziskovalnem delu sem kot primer vzela občino Videm. V prvem, teoretičnem delu diplomskega dela sem se osredotočila na pojme, kot so lokalna samouprava, lokalna skupnost. Posebej sem se posvetila proračunu, ki je najpomembnejši akt občine, njegovim značilnostim, načelom, postopkom sprejemanja in izvrševanja, ter proračunskemu nadzoru. Osredotočila sem se tudi na financiranje lokalne samouprave. Tako se lahko občine financirajo iz treh različnih virov, lastnih virov, iz sredstev države in z zadolžitvijo. Največji delež virov financiranja izhaja iz davčnih prihodkov, kar sem ugotovila na primeru občine Videm. Med temi prihodki pa največji delež odpade na davke na dohodek in dobiček (dohodnino). V primeru, da občini ne zadoščajo za opravljanje osnovnih nalog lastni viri, pripadajo občini dodatna sredstva v obliki finančne izravnave. Drugi, raziskovalni del diplomskega dela predstavlja občino Videm, njene proračune za leto 2009, 2010 in 2011, ter zaključni račun iz leta 2010. Podrobnejše je analiziran splošni del proračuna, ki je analiziran po ekonomski klasifikaciji in je sestavljen iz bilance prihodkov in odhodkov, računa finančnih terjatev in računa financiranja. Podana je tudi struktura prihodkov in odhodkov, iz katere je razvidno, od kod so bila sredstva pridobljena in za kakšne namene so se porabila. Podan je tudi izračun primerne porabe ter finančne izravnave na primeru občine Videm iz leta 2011.

Keywords

lokalna samouprava;lokalna uprava;občine;financiranje;proračuni;poraba;

Data

Language:	Slovenian
Year of publishing:	2012
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Šimenko]
UDC:	336.14:352
COBISS:	11145500
Views:	1807
Downloads:	194
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Municipial budget
Secondary abstract:	The diploma paper is divided into two parts; the theoretical and the research part. In the theoretical part I took as an example the municipality Videm. In the latter, teoretical part of the diploma paper, I concentrated on the concepts local self-government, local municipality. The main focus was on the budget which is the most important act of the community; its characteristics, principles, adoption and execution procedures and the budgetary control. One of the focused was also on the financing of the local self-government. The municipalities can be financed out of three different sources; out of their own founds, state founds and with borrowings. The main source of financing is from tax revenues which was also seen on the example of the municipality Videm. Amongst those tax revenues the largest share is on the personal income tax. If the municipality does not have enough from those own founds, it has the right to claim additional founds in a form of financial wqualisation. The second part of the diploma paper, the research one, represents the municipality Videm, its budgets for the years 2009, 2010 and 2011 and the annual account from the year 2010. In detail the general part of the budget was analysed according the economical classification and consists out of the balance of income and expenditure, the financial claim account and financing accounts. A structure of the incomes and expenditures was introduced out of which is evidently from where the funds were gained and for what matters they were used. A calculation of an adequate use and financial equalisation based on the municipality Videm from the year 2011 was also given.
Secondary keywords:	local self-government;municipality;financing of municipalities;adequate use;budget.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	67 str.
Keywords (UDC):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;finance;finance;public sector finance;government finance in general;javne finance;državne finance na splošno;social sciences;družbene vede;public administration;government;military affairs;javna uprava;lowest levels of administration;local government;municipal administration;local authorities;najnižje ravni uprave;lokalna uprava;mestna uprava;lokalne oblasti;
ID:	1025950