magistrska naloga
Aleksander Denžič (Author), Bojan Škof (Mentor)

Abstract

Četudi poslovne cone v splošnem prepričanju predstavljajo vse bolj priljubljen razvojni instrument, še vedno obstaja negotovost, povezana z dokazi učinkovitosti investiranih sredstev. Iz tega naslova je bilo moje zanimanje usmerjeno v ugotavljanje davčnega učinka izgradnje poslovnih con na proračun občin spodnjeposavske regije v obdobju po vključitvi Republike Slovenije v Evropsko unijo. Magistrska naloga odgovarja na temeljno vprašanje, in sicer ali občine spodnjeposavske regije z vlaganjem v izgradnjo poslovnih con uresničujejo zastavljene strateške razvojne cilje, in ali se, posledično, občinska in evropska finančna sredstva, ki so bila vložena v izgradnjo in opremo poslovnih con, dejansko tudi vračajo nazaj v proračun občin skozi davčne prihodke. Z analizo primera sem prikazal davčno-pravne učinke poslovnih con na podlagi vračanja vloženih sredstev v proračune občin prek davčnih prihodkov. S tem namenom sem proučil pravne podlage in s študijo primera analiziral vpliv slovenske davčne zakonodaje na učinke poslovnih con v regiji, ter ob tem primerjal davčne učinke spodnjeposavske regije in regije Zvezna dežela Koroška. Izhajajoč iz analize obsega, zasedenosti in poslovanja poslovnih con v spodnjeposavski regiji, le-te ne uresničujejo deklariranih zastavljenih razvojnih ciljev. Posledično temu, večina poslovnih con v spodnjeposavki regiji, za razliko od občin v Zvezni deželi Koroški, nima pozitivnega davčnega učinka. Tovrstna analiza oziroma primerjalna analiza za obravnavane občine spodnjeposavske regije ter Zvezne dežele Koroške doslej še ni bila opravljena. Prispevek naloge je izvirne narave in lahko pripomore k odločitvam o nadaljnjih izgradnjah poslovnih con v Posavju in širše v Republiki Sloveniji, saj je v nalogi predstavljen model ugotavljanja učinkovitosti poslovnih con z vidika davčnih učinkov mogoče prenesti tudi na druge občine/regije. Hkrati pa ima študija tudi praktično uporabno vrednost predvsem za vodstva občin spodnjeposavske regije.

Keywords

davčno pravo;regionalna politika;poslovne cone;davčni učinki;finančni učinki;proračun;razvojni cilji;spodnjeposavska regija;Zvezna Dežela Koroška;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: A. Denžič]
UDC: 336.22:352(043.3)
COBISS: 5192491 Link will open in a new window
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Downloads: 138
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Other data

Secondary language: English
Secondary title: Tax effect of business zones on the budget of Lower Sawa region
Secondary abstract: 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.
Secondary keywords: tax law;regional policy;business zones;tax effect;fiscal effect;budget;development goals;Lower Sava Region;Land Carinthia;master thesis;
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 166 str.
ID: 9154719