Javne finance v Republiki Severni Makedoniji

delo diplomskega projekta

Goran Projkov (Avtor), Tanja Markovič-Hribernik (Mentor)

Povzetek

Ključni dejavnik za gospodarsko delovanje in razvoj vsake države predstavlja uspešno upravljanje njenih javnih financ. Te zajemajo različne aktivnosti, kot so zbiranje javnofinančnih sredstev, prerazdeljevanje ter poraba javnofinančnih sredstev z namenom zagotavljanja večje gospodarske rasti in s tem zagotavljanja višje kakovosti življenja njenih prebivalcev. Za uspešno upravljanje javnih financ se trudi tudi Republika Severna Makedonija (RSM). Namen diplomskega projekta je predstaviti položaj javnih financ v RSM pred globalno gospodarsko in finančno krizo leta 2008, stanje v letih krize in položaj javnih financ danes, predstaviti še posebej davčni sistem RSM ter orisati reformne procese na tem področju. V diplomskem projektu smo si zastavili eno hipotezo, in sicer da je davčni sistem RSM primerljiv z razvitimi državami. Z raziskovanjem smo postavljeno hipotezo ovrgli, saj se je izpostavilo, da ima RSM precej nizke davčne stopnje v primerjavi z državami EU, kjer so davčne stopnje zelo visoke in so za državo v razvoju, kot je RSM, težko dosegljive. Drugi dokaz so poročila mednarodnih organizacij, iz katerih razberemo, da je RSM delno pripravljena na področju obdavčenja in da ne izpolnjuje pogojev, ki naj bi jih razvit sodobni davčni sistem izpolnjeval. RSM se vse od leta 2007 srečuje tudi s težavo naraščanja javnega dolga. Naraščanje dolga je posledica dveh kriz, prve v letu 2008 in trenutne svetovne zdravstvene krize, povezane s koronavirusom.

Ključne besede

javne finance;davčni sistemi;Severna Makedonija;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2020
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[G. Projkov]
UDK:	336.1
COBISS:	38595075
Št. ogledov:	435
Št. prenosov:	56
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Public finances in the Republic of North Macedonia
Sekundarni povzetek:	A key factor for economic functioning and development of any country is the successful management of its public finances. They include various activities such as raising, redistributing and spending financial assets in order to ensure bigger economic growth and thus a better quality of life for its inhabitants. The Republic of North Macedonia is also focused on successful management with its public finances. The purpose of this diploma project is to describe the position of public finances in the Republic of North Macedonia before the global economic and financial crisis of 2008, the situation during the crisis and the position of public finances today, as well as to present the Macedonian tax system and to outline tax reforms in this area. In this diploma project, we set one hypothesis, i.e. that the Macedonian tax system is comparable to developed countries. The hypothesis was refuted, as it was pointed out that the Republic of North Macedonia has low tax rates compared to EU countries, where tax rates are very high, which is difficult for a developing country like the Republic of North Macedonia to achieve them. Another proof are the reports of international organizations, which say that the Republic of North Macedonia is partially prepared in the field of taxation and that this country does not meet the required conditions that one developed modern tax system should meet. The Republic of North Macedonia has also been facing the problem of rising public debt since 2007. The debt growth is a result of two crises, the first in 2008, and the current global health crisis, related to coronavirus.
Sekundarne ključne besede:	public finances;Republic of North Macedonia;tax system;
Vrsta dela (COBISS):	Delo diplomskega projekta/projektno delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	II, 40 str.
ID:	11991198