magistrsko delo
Kaja Jurtela (Author), Tanja Markovič-Hribernik (Mentor)

Abstract

Področje raziskovanja v magistrskem delu je fiskalna transparentnost, kar predstavlja prvo tovrstno delo v Sloveniji. Namen magistrskega dela je bil ugotoviti pomembnost koncepta za upravljanje javnih financ. Koncept je pomemben z vidika preglednosti javnih financ, preglednosti proračunskega sistema, zagotavljanja dobrega upravljanja in razkrivanja resnične fiskalne pozicije države. Predstavili smo tudi prakse nekaterih držav pri zagotavljanju fiskalne transparentnosti. Podrobneje smo opredelili in razmejili proračunsko in fiskalno transparentnost in predstavili mednarodni metodologiji za merjenje obeh. Na koncu smo opravili analizo na primeru Slovenije in drugih izbranih držav.

Keywords

fiskalna politika;proračuni;transparentnost;fiskalna transparentnost;ocenjevanje;metodologija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [K. Jurtela]
UDC: 336.1
COBISS: 12155676 Link will open in a new window
Views: 880
Downloads: 147
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Other data

Secondary language: English
Secondary title: ǂThe ǂconcept of fiscal transparency in theory and practice of selected countries
Secondary abstract: This study focuses on fiscal transparency and represents the the first work for this area in Slovenia. The aim of the research is to explore the meaning of fiscal transparency, methodologies for measurement and to present practices in countries for ensuring it. The concept is important because it ensures that public finances are more transparent, that governance works better, and that the government presents the real fiscal position of a country. For a purpose of this study, we differentiated between budget transparency and fiscal transparency. We presented two international methodologies for measuring both. At the end we analyzed the case of Slovenia and other selected countries.
Secondary keywords: fiscal transparency;budget transparency;diagnostic methodologies for assessing budget and fiscal transparency;
URN: URN:SI:UM:
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 74 str.
ID: 8932711
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