Suchergebnisse

Reforming the public sector has meant changes in tax administration. Yet tax reform in most countries has overlooked administrative improvements and focused instead on changing tax rates, addressing the economic efficiency of the tax system and developing new forms of taxation. The literature does not offer any common definitions for measuring the efficiency and effectiveness of a tax administration, presenting a piecemeal approach to its operations. This article proposes a model for the comprehensive performance measurement of tax administration and describes the use of this model in assessing the work of tax administration in Slovenia. The assessment revealed a common problem with measurements in transition countries, demonstrating that the tax administration is only aware of weak points in areas assessed using indicators derived from data it collects itself. This neglects soft indicators and work assessments assisted by taxpayers. Evaluating work using indicators of this type has revealed the poor functioning of the tax administration in several areas.

On the 20th anniversary of the Central European Public Administration Review (CEPAR), this study underscores the significance of the journal's inclusion in indexing. Employing scient metrics, bibliometric techniques, and knowledge mapping, the analysis offers a comprehensive overview of CEPAR's evolution over the past two decades, the challenges encountered following the journal's indexing in Web of Science, and the distinctivecharacteristics of authorship patterns. The data used in bibliometric analysis was extracted from Web of Science and covers the period 2018– 2023 (103 papers), while the data for authoring analysis was collectedfrom the archives of journal volumes covering the period 2003–2023 (425 papers). Over its 21 years of existence, CEPAR has published a total of 425 articles with an average of 20 articles per year. These contributions represent the collaborative efforts of 684 authors from different countries, with the average article written by 1.61 authors. The trend in annual citations is positive, with citations increasing tenfold following indexation in Web of Science. The publications in the sample (bibliometric analysis) were written by 175 authors affiliated with 75 institutions, of which 84% contributed a single article to CEPAR's evolution. In the five years since its indexing in Web of Science, CEPAR has garnered about 200 citations, approximately 33 per year. The most frequent topics include studies on performance, public administration, comparative analysis, e-government, administrative courts, and access to information.

V konceptu trajnostnega kmetijstva se srečujeta obe področji upravljanja Ministrstva za kmetijstvo in okolje, z vsemi družbenimi implikacijami. Kot prispevek k oblikovanju, izvajanju in vrednotenju trajnostnih aktivnosti analiziramo v članku odnos javnosti in kmetov do trajnostnega razvoja v kmetijstvu. Rezultati raziskave kažejo, da obstaja v Sloveniji podpora trajnostnemu kmetijstvu ne le na deklarativni ravni, ampak tudi v javnosti. Statistično značilne razlike med podporo splošne javnosti in kmetov pa so v dojemanju trajnostnega napredka kmetijstva na področju okolja. Vzporedno se kaže neskladje med načelno in dejansko podporo trajnostnemu kmetijstvu. Zato bi bilo smiselno razmisliti o spremembi fokusa ukrepov kmetijske politike iz okoljske na družbeno trajnost in preživetje kmeta, ob poudarjanju pozitivnih okoljskih informacij o slovenskem kmetijstvu.