{"?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-MXPDH08U/d6b9a2db-b86f-408c-86a0-c194ea17b26b/PDF","dcterms:extent":"950 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXPDH08U/1e593c27-fba5-4986-8b0b-050658007030/TEXT","dcterms:extent":"42 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-MXPDH08U","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2013","dc:creator":["Finžgar, Mateja","Oplotnik, Žan"],"dc:format":[{"@xml:lang":"sl","#text":"številka:5/6"},{"@xml:lang":"sl","#text":"letnik:59"},{"@xml:lang":"sl","#text":"str. 13-22"}],"dc:identifier":["ISSN:0547-3101","COBISSID:486911","URN:URN:NBN:SI:doc-MXPDH08U"],"dc:language":"sl","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":"davčni sistemi"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"decentralizacija"},{"@xml:lang":"en","#text":"European Union"},{"@xml:lang":"sl","#text":"Evropska unija"},{"@xml:lang":"sl","#text":"javne finance"},{"@xml:lang":"en","#text":"public finance"},{"@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":"Fiskalna decentralizacija v državah EU27| Fiscal decentralization in EU-27 member states|"},"dc:description":[{"@xml:lang":"sl","#text":"The purpose of this article is to compare systems of fiscal decentralization in EU member states according to selected quantitative criteria. The results indicate that a higher number of lower levels of government usually indicate a greater share of local finance; however, this finding does not confirm the inverse link. Although the structure of expenditures is similar, the shares of funds for the implementation of individual tasks differ significantly. On average, the countries allocate most funds to education, social security, health care, and administration, with only a quarter of the countries recording the same or higher amounts of revenues than expenditures. Most countries still cover the existing deficit through transfers from the central government, equalization schemes, or borrowed funds"},{"@xml:lang":"sl","#text":"V prispevku se ukvarjamo s primerjavo sistemov fiskalne decentralizacije držav skupine EU27 po izbranih kvantitativnih kriterijih v povezavi z nekaterimi temeljnimi načeli MELLS. Rezultati kažejo, da večje število nižjih ravni upravljanja običajno nakazuje tudi večji delež lokalnih financ v celotnih javnih financah, vendar ta ugotovitev ne potrjuje tudi obratne povezave. Največji delež sredstev za lokalne zadeve namenjajo na Danskem, sledijo Švedska, Finska in Španija, najmanj pa v Grčiji in na Cipru. Čeprav je struktura odhodkov po državah EU27 precej podobna, so deleži sredstev za izvajanje posameznih nalog in pristojnosti med državami bolj raznoliŽki. V povprečju države največ namenjajo za izobraževanje, socialno varnost, administracijo in zdravstvo, pri čemer zgolj četrtina držav beleži enake ali večje prihodke glede na odhodke, zato razliko pokrivajo bodisi prek transferjev, izravnalnih shem ali zadolževanja, kar pa pomeni odmik od načela MELLS - skladnosti virov s pristojnostmi"}],"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-MXPDH08U","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-MXPDH08U"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-MXPDH08U/d6b9a2db-b86f-408c-86a0-c194ea17b26b/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-MXPDH08U/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-MXPDH08U"}}}}