Financing local government in Slovenia

Oplotnik, Žan Jan; Brezovnik, Boštjan

doi:10.1080/1463137042000309575

Cited by 8 publications

(4 citation statements)

References 2 publications

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“…Without sufficient levels of autonomy and resources, individuals will not be able to operate effectively. Inadequate tax structure, insufficient financial equalization system, lack of correlation between normative and actual expenditures as a result will reduce the role of local officials in the process of implementing local economic policy (Oplotnik Z., Brezovnik B., 2004).…”

Section: Research Results and Discussionmentioning

confidence: 99%

The spatial differentiation of development and the level of the financial situation of rural communes of the Swietokrzyskie Voivodeship

Dziekański¹,

Lesna-Wierszolowicz²

2019

Economic Science for Rural Development

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A commune is a system in which various types of relationships between individuals and groups take place. It is bound by law to provide specific services and tasks. This requires the use of certain economic, infrastructure and financial resources. Finances are therefore the basis for the implementation of public tasks and determine the conditions for local economic development. The aim of the article is to analyse the spatial disproportions of communes' development in relation to their financial situation with the use of a synthetic measure (TOPSIS) in 2012, 2014, 2017. As part of the research, data from the Regional Data Bank of the Central Statistical Office and the regional accounting office were used, which allowed to build a synthetic measure of development and financial situation. The financial situation determines the scope and level of public services and tasks performed by rural communes. It is also one of the elements of creating opportunities or barriers to the competitiveness of rural communes. As part of the research, data from the Regional Data Bank of the Central Statistical Office and the regional accounting office were used, which allowed to build a synthetic measure of development and financial situation. The financial situation determines the scope and level of public services and tasks performed by rural communes. It is also one of the elements of creating opportunities or barriers to the competitiveness of rural communes. The value of the development measure fluctuated in 2012 from 0.38 to 0.54; in 2017 from 0.37 to 0.63. The best units (Strawczyn, Morawica, Sitkowka-Nowiny) in the studied area are characterized by a high position within the financial situation and good industrial function, which is supported by a well-developed infrastructure and social. These are units for which the agricultural function disappears and the industrial function significantly develops.

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Section: Research Results and Discussionmentioning

confidence: 99%

The spatial differentiation of development and the level of the financial situation of rural communes of the Swietokrzyskie Voivodeship

Dziekański¹,

Lesna-Wierszolowicz²

2019

Economic Science for Rural Development

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“…This suggests rather limited dependence of municipal spending on per-capita income as one of the most important sources of tax (and some other own) revenues. The problem of insufficient relations between municipal expenditures and revenues in Slovenia has already been addressed by Oplotnik and Brezovnik (2004), although some legal amendments concerning revenue-sharing and fiscal autonomy of municipalities have been made in the last few years. The observed effect of explanatory variables serving as proxies to capture the effect of various social groups with high demand for public goods and services (such us young people or unemployed persons) is also not in line with theoretical predictions, which further accelerates the problem of local government expenditure determination.…”

Section: Conclusion and Recommendationsmentioning

confidence: 99%

“…Legal provisions actually state that municipality should have at least 5,000 inhabitants, yet the data on municipal residents indicate that more than 50% of existing Slovenian municipalities do not meet that criterion (Statistical Office of Slovenia, 2011). The reason for this is related to the fact that many of them tended to be established for political reasons or exceptionality clause on historical, economical and other reasons (legally) justifying the smaller size of particular municipality was often used (Oplotnik and Brezovnik, 2004). Besides, there is no intermediate level of local authorities (regions or counties).…”

Section: Introductionmentioning

confidence: 99%

Transfer revenues, expenditures and tax effort of Slovenian municipalities

Pevcin¹

2012

Afr. J. Bus. Manage.

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This study has examined the expenditure and tax effort effect of municipal transfer revenues in Slovenia. Namely, transfer revenues received by local governments should stimulate provision of local goods and services, and consequently increase local spending. It is also predicted that this increase should be larger than one related to the equivalent increase in local income. Moreover, transfer revenues of local governments should also affect local tax (revenue collection) effort, either by increasing it (stimulation effect) or decreasing it (substitution effect). The empirical evidence based on the data for Slovenian municipalities has showed that transfer revenues have absolutely and relatively larger effect on municipal expenditures than the equivalent increase in income. However, transfer revenues have negative effect on local (municipal) tax effort, which means that substitution effect exists as transfers obviously substitute other local revenues.

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“…2 Public Utilities Act (OJ RS, No. 32/1993, 30/1998, 127/2006 Oplotnik and Brezovnik (2004) for a short history of local self-government in Slovenia.…”

Section: Notesmentioning

confidence: 99%

Accounting Aspects of Reporting Business Relationships between Public Enterprises and Municipalities in Slovenia, Individual Comparisons with Italy and Austria, and International Guidelines

Novak¹,

Kokotec-Novak²,

Halužan³

2010

LEX

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Adequate accounting information is the foundation of an efficient public sector. As of 2010, the accounting aspect of business relationships between public enterprises and municipalities in Slovenia had to be redefined due to the abandonment of 'assets under management' reporting. The regulation recommending municipalities to hand over infrastructure to public enterprises in the form of an operating lease has resulted in the need for different accounting information on the part of the municipalities. Regarding the water sector of municipalities in Austria and Italy, the need for more comprehensive accounting information exists as well. Due to the application of New Public Management concepts, many countries have adopted or committed to adopt some variant of accrual accounting also for the public sector. The large-scale adoption of the International Public Sector Accounting Standards (the IPSASs) would significantly enhance the international public sector comparability.

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Financing local government in Slovenia

Cited by 8 publications

References 2 publications

The spatial differentiation of development and the level of the financial situation of rural communes of the Swietokrzyskie Voivodeship

The spatial differentiation of development and the level of the financial situation of rural communes of the Swietokrzyskie Voivodeship

Transfer revenues, expenditures and tax effort of Slovenian municipalities

Accounting Aspects of Reporting Business Relationships between Public Enterprises and Municipalities in Slovenia, Individual Comparisons with Italy and Austria, and International Guidelines

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