{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-7R6A674O/2945a55e-ea9f-4688-9b22-1f71cce53a12/HTML","dcterms:extent":"55 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-7R6A674O/91f87a6f-3672-46e9-825d-add952b0ccb3/PDF","dcterms:extent":"708 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-7R6A674O/d74edc94-3952-456a-805f-b5f734c8ea68/TEXT","dcterms:extent":"46 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-7R6A674O","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2006","dc:creator":["Kirbiš Rojs, Monika","Markovič-Hribernik, Tanja"],"dc:format":[{"@xml:lang":"sl","#text":"13 strani"},{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:52"},{"@xml:lang":"sl","#text":"str. 16-28"}],"dc:identifier":["ISSN:0547-3101","COBISSID:8691740","URN:URN:NBN:SI:doc-7R6A674O"],"dc:language":"en","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"sl","#text":"davek na dodano vrednost"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"državni proračun"},{"@xml:lang":"en","#text":"European Union"},{"@xml:lang":"sl","#text":"Evropska unija"},{"@xml:lang":"sl","#text":"integracija"},{"@xml:lang":"en","#text":"Slovenia"},{"@xml:lang":"sl","#text":"Slovenija"},{"@xml:lang":"en","#text":"tax"},{"@rdf:resource":"http://www.wikidata.org/entity/Q8161"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Was the negative impact of EU accession on VAT revenue only short-term?| Ali je bil negativni učinek vstopa v EU na prihodke od DDV le kratkoročen?| primer Slovenije| the case of Slovenia|"},"dc:description":[{"@xml:lang":"sl","#text":"Slovenia joined the EU on May 1, 2004. Some of the effects of its accession were expected and predicted in advance. Nevertheless, in some segments, considerable deviations occurred. Revenues from VAT are one such example. We started investigating the reasons behind the unexpected loss of revenue from VAT in the beginning of 2005. We were analysing past movements of VAT payments and refunds and trying to predict the dynamism and scope of VAT revenue in 2005 and 2006. We compared the data about the actual realisation of VAT revenues in 2005 with our estimates. Thus, we could examine how accurate our estimates were, and try to find the answer to the question of whether a huge unexpected loss of VAT revenues in 2004 was only a short-term and one-off phenomenon or if smaller revenues can also be expected in future tax periods"},{"@xml:lang":"sl","#text":"Slovenija se je 1. maja 2004 priključila EU. Nekatere posledice vstopa so bile sicer predvidene in vnaprej ocenjene, vendar je pri nekaterih segmentih precejšen odmik od pričakovanega. Takšen primer predstavljajo prihodki od davka na dodano vrednost (DDV). Vzroke za nepričakovan izpad prihodkov od DDV smo začeli proučevati v raziskavi, izvedeni v začetku leta 2005. Analizirali smo pretekla gibanja vplačil in vračil DDV ter skušali napovedati, kakšna bosta dinamika in obseg prihodkov od DDV v letu 2005 in 2006. Podatke o dejanski realizaciji prihodkov od DDV v letu 2005 smo primerjali z našimi napovedmi, preverili njihovo točnost in odgovorili na vprašanje, ali je bil nepričakovano velik izpad prihodkov od DDV v letu 2004 le enkratni pojav in ali pa je mogoče manjše prihodke pričakovati tudi v prihodnosti"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-7R6A674O","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-7R6A674O"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-7R6A674O/91f87a6f-3672-46e9-825d-add952b0ccb3/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-7R6A674O/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-7R6A674O"}}}}