Finančna avtonomija lokalnih samouprav v državah Višegrajske skupine v okviru Evropske listine lokalne samouprave
DOI:
https://doi.org/10.4335/20.4.1143-1169(2022)Ključne besede:
Evropska listina lokalne samouprave, finančna avtonomija, lokalna samouprava, Madžarska, Slovaška, Poljska, ČeškaPovzetek
Avtorji prispevka si prizadevajo zagotoviti primerjalni vpogled v finančno avtonomijo lokalnih samouprav v štirih srednjeevropskih državah: Madžarski, Slovaški, Poljski in Češki. Tema je predstavljena skozi ustrezne določbe Evropske listine lokalne samouprave, edine pravno zavezujoče večstranske pogodbe v Evropi, ki obravnava lokalno samoupravo. Ker so vse štiri preučene države pogodbenice tega dokumenta, so avtorji uporabili rezultate njegovega postopka spremljanja, da bi analizirali položaj v skladu z vsemi ustreznimi določbami Listine, odstavek za odstavkom. Glede na to, da so nekatere določbe Listine pomembnejše kot druge (temeljne določbe), so avtorji oblikovali hipotezo, v skladu s katero so na področju finančne avtonomije te temeljne določbe najbolj problematične z vidika njihovega uspešnega izvajanja. Avtorji so z uporabo analitičnih, statističnih in primerjalnih metod ugotovili, da je bila hipoteza potrjena, saj je bila večina pomanjkljivosti ugotovljenih na področjih, ki jih zajemajo te določbe, kar pomeni, da je poleg pomanjkanja zadostnih sredstev pogosto prisotna tudi nezmožnost vplivanja na količino teh virov v preučevanih državah.
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Finžgar, M. & Oplotnik, Ž. J. (2013) Comparison of Fiscal Decentralization Systems in EU-27 According to Selected Criteria, Lex localis - Journal of Local Self-Government, 11(3), pp. 651-672, https://doi.org/10.4335/11.3.651-672(2013).
Hoffmann, I. (2018) Challenges of the Implementation of the European Charter of Local Self-Government in the Hungarian Legislation, Lex localis - Journal of Local Self-Government, 16(4), pp. 929-938, https://doi.org/10.4335/16.4.929-938(2018).
Hoffmann, I. (2021) Local Self-Government in Hungary, In: Brezovnik, B., Hoffmann, I. & Kostrubiec, J. (eds.) Local Self-Government in Europe (Maribor: Institute for Local Self-Government Maribor), pp. 207-243.
Hungarian Central Statistical Office (2022) Területi atlasz – Települések, available at: https://www.ksh.hu/teruletiatlasz_telepulesek (June 21, 2022).
Kecső, G. (2013) A helyi önkormányzatok gazdálkodásának reformja és az adósságrendezési eljárás módosításai, Új Magyar Közigazgatás, 6(7-8), pp. 26-37.
Klimovský, D. & Nemec, J. (2021) Local Self-Government in Slovakia, In: Brezovnik, B., Hoffmann, I. & Kostrubiec, J. (eds.) Local Self-Government in Europe (Maribor: Institute for Local Self-Government Maribor), pp. 355-382.
Kubincová, S. (2018) Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government, ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law, 3(1), pp. 32-37.
Ministry of Finance of the Slovak Republic (2021) Hospodárenie obcí a vyšších územných celkov za rok 2020, available at: https://www.mfsr.sk/files/archiv/36/Vyhodnotenie.pdf (June 21, 2022).
Olbrycht, J. (2002) Report on Regional Democracy in Hungary, Report CPR(9)2, June 6, 2002, available at: https://rm.coe.int/report-on-regional-democracy-in-hungary-4-6-june-2002-/168071a7cb (June 21, 2022).
Organisation for Economic Co-operation and Development (2021) Subnational Governments in OECD Countries: Key Data, 2021 Edition, available at: https://www.oecd.org/regional/multi-level-governance/OECD_SNG_Nuancier_2021.pdf (July 6, 2022).
Pařízková, I. (1998) Finance územních samosprávných celků (Brno: Masaryk university).
Polish Statistical Office (2022) Administrative division of Poland, available at: https://stat.gov.pl/en/regional-statistics/classification-of-territorial-units/administrative-division-of-poland/ (June 21, 2022).
Radvan, M. (2017) Article 9 of the European Charter of Local Self-Government in the Czech Republic, Financial Law Review, 8(4), pp. 7-21, https://doi.org/10.4467/22996834FLR.17.011.9039.
Radvan, M., Mrkývka, P. & Schweigl, J. (2018) Challenges of the Implementation of the European Charter of Local Self-Government in Czech Legislation, Lex localis - Journal of Local Self-Government, 16(4), pp. 895-906, https://doi.org/10.4335/16.4.895-906(2018).
Radwanowicz-Wanczewska J. & Dąbek, D. (2018) Challenges of the Implementation of the European Charter of Local Self-Government in Polish Legislation, Lex localis - Journal of Local Self-Government, 16(4), pp. 971-982, https://doi.org/10.4335/16.4.971-982(2018).
Románová, A., Radvan, M. & Schweigl, J. (2019) Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic, Lex localis - Journal of Local Self-Government, 17(3), pp. 591-616, https://doi.org/10.4335/17.3.591-616(2019).
Slovak Statistical Office (2022) Veľkostné skupiny obcí - SR, oblasti, kraje, okresy, mesto, vidiek, available at: http://statdat.statistics.sk/cognosext/cgi-bin/cognos.cgi?b_action=cognosViewer&ui.action=run&ui.object=storeID(%22i0C852CAA5451437C92774DB33EC08675%22)&ui.name=Ve%c4%bekostn%c3%a9%20skupiny%20obc%c3%ad%20-%20SR%2c%20oblasti%2c%20kraje%2c%20okresy%2c%20mesto%2c%20vidiek%20%5bom7023rr%5d&run.outputFormat=&run.prompt=true&cv.header=false&ui.backURL=%2fcognosext%2fcps4%2fportlets%2fcommon%2fclose.html (June 21, 2022).
The Congress of Local and Regional Authorities (2012) Local and regional democracy in the Czech Republic, Recommendation 319 (2012), March 8, 2012, available at: https://rm.coe.int/local-and-regional-democracy-in-the-czech-republic-rapporteurs-e-calot/168071a384 (June 21, 2022).
The Congress of Local and Regional Authorities (2016) Local and regional democracy in the Slovak Republic, Recommendation 387 (2016), March 24, 2016, available at: https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=090000168071a744 (June 21, 2022).
The Congress of Local and Regional Authorities (2019) Local and regional democracy in Poland, Recommendation 431 (2019), April 2, 2019, available at: https://rm.coe.int/local-and-regional-democracy-in-poland-congress-session-rapporteurs-da/168093c47e (June 21, 2022).
The Congress of Local and Regional Authorities (2015) Local and regional democracy in Poland, Recommendation 373 (2015), March 26, 2015, available at: https://rm.coe.int/local-and-regional-democracy-in-poland-rapporteurs-jos-wienen-netherla/16807199ac (June 21, 2022).
The Congress of Local and Regional Authorities (2021) Monitoring of the European Charter of Local Self-Government in Hungary, Recommendation 451 (2021), February 12, 2021, available at: https://rm.coe.int/monitoring-of-the-european-charter-of-self-government-in-hungary-monit/1680a170b1 (June 21, 2022).
The Congress of Local and Regional Authorities (2013) Local and regional democracy in Hungary, Recommendation 341 (2013), October 31, 2013, available at: https://rm.coe.int/local-and-regional-democracy-in-hungary-artur-torres-pereira-portugal-/168071a8da (June 21, 2022).
Torres Pereira, A. & Çukur, D. (2013) Local and regional democracy in Hungary, Report CG(25)7, October 31, 2013, available at: https://rm.coe.int/local-and-regional-democracy-in-hungary-recommendation-artur-torres-pe/168071910d (June 21, 2022).
Torres Pereira, A. & Verbeek, L. (2016) Local and regional democracy in the Slovak Republic, Report CG30(2016)09, March 24, 2016, available at: https://rm.coe.int/local-and-regional-democracy-in-the-slovak-republic-recommendation-exp/168071aa93 (June 21, 2022).
Wienen, J. & Hughes, C. (2015) Local and regional democracy in Poland, Report CG/2015(28)12, March 26, 2015, available at: https://rm.coe.int/local-and-regional-democracy-in-poland-rapporteurs-jos-wienen-netherla/168071aa34 (June 21, 2022).
Wienen, J. (2020) A contemporary commentary by the Congress on the explanatory report to the European Charter of Local Self-Government, Report CG-FORUM(2020)02-05, December 7, 2020, available at: https://rm.coe.int/a-contemporary-commentary-by-the-congress-on-the-explanatory-report-to/16809cbf8c (June 21, 2022).
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Finančna avtonomija lokalnih samouprav v državah Višegrajske skupine v okviru Evropske listine lokalne samouprave. (2022). Lex Localis - Journal of Local Self-Government, 20(4), 1143-1169. https://doi.org/10.4335/20.4.1143-1169(2022)
