Palestinski predsednik Mahmoud Abbas je v začetku leta 2011 zaprosil za polno članstvo Palestine v Organizaciji združenih narodov (OZN). Varnostni svet članstva Palestini ni odobril, zato je sledila prošnja za odobritev statusa države opazovalke. Z resolucijo Generalne Skupščine OZN 67/19 so dne 29. novembra 2012 Palestini odobrili status države opazovalke. Ta status je Palestini prinesel pravico do sodelovanja na sejah Generalne skupščine OZN, do vzpostavitve predstavništva v New Yorku, Ženevi in na Dunaju ter pravico postati članica specializiranih agencij OZN ter pogodbenica vseh mednarodnih pogodb, kjer je Generalni sekretar OZN depozitar. Magistrska naloga analizira pravne posledice spremembe statusa Palestine v OZN. Za lažje razumevanje najprej predstavim pot Palestine do statusa države opazovalke v OZN. Nato kratko analiziram ali je palestinska zakonodajna ureditev v skladu z nekaterimi najpomembnejšimi mednarodnimi pogodbami, ki jih je Palestina ratificirala. V zaključku pa raziščem kako sodeluje v Generalni skupščini ter nekaterih specializiranih agencijah OZN, kjer ima položaj članice ali opazovalke. ; The Palestinian president Mahmoud Abbasa had in the beginning of the year 2011 requested for full membership of Palestine in the United Nations (UN). The Security Council did not approve membership of Palestine, therefore a request for granting a status of an observer state followed. With the Resolution 67/19 from the 29th of November 2012 the General Assembly approved Palestine the status of observer state. This status brought Palestine the right to participate in the meetings of the General Assembly, to establish a Permanent Mission in New York, Geneva and Vienna, and the right to become a member of specialized agencies of UN and party to all international treaties, where the Secretary-General is depositary. My Master thesis analyses the legal consequences of the change in status of Palestine in the UN. For better understanding of the topic, I first introduce Palestine's road to the status of observer state in the UN. Then I briefly analyse, if the Palestinian Law is in consistency with some of the most important international treaties to which Palestine ratified. In conclusion, I research the participation of Palestine in the General Assembly and in some specialized agencies, where Palestine holds status of member or observer.
Demokracija je sistem, je paradigma, ki se je brez volitev in udeležbe volivcev, že zaradi njene izvorne filozofske in družbene ideje ne da vzpostaviti in uresničiti. Ni je mogoče in tudi smelo se je ne bi vpeljati kot družbeni red kar tako, samo po sebi, kot še eno avtoritarno možnost z dejanjem avtoritarnega posameznika ali ozke skupine. Če je vzpostavljena, pa je v njenem temeljnem izhodišču, ki sloni na doslednem spoštovanju človekovih pravic, svoboščin in pravičnosti, niti ni mogoče v celoti uresničiti. Kot družbenopolitična pojavna oblika se namreč kaže kot sistem posredne ali neposredne vladavine njenega izvornega nosilca. Neposredna prihaja v konflikt z njeno dejansko uporabnostjo za vsa področja moderno strukturirane družbe, posredna se globoko in neizogibno oddaljuje od njenega bistva in smisla. Kljub temu so demokratične volitve še vedno temeljni, družbenosistemski element in pogoj za vzpostavitev demokratične družbe, zato se od tako vzpostavljenega sistema kot celote utemeljeno pričakuje, da bo volivcem in kandidatom v polni meri omogočil uresničiti njihovo ustavno in mednarodnopravno uveljavljeno volilno upravičenje in poslanstvo, druge upravičeno vpletene subjekte pa v skladu z demokratičnimi volilnimi standardi zadolžil za njihovo demokratično izvedbo, kontrolo in nadzor. Ker uresničevanje volilne pravice na volišču kot klasična oblika volitev s prihodom volivcev v »volilno urejen prostor ali stavbo« in oddajo papirnatih glasovnic v volilno skrinjo počasi, a zanesljivo izgublja svojo družbeno in politično funkcijo kot temeljni pogoj za njeno izvrševanje, je temeljna hipoteza predstavljene naloge zastavljala vprašanje, ali je tradicionalno volišče kot prostor in pravna kategorija uresničevanja ustavnega načela ljudske suverenosti in demokratične oblasti (še vedno) ustrezno zakonsko regulirano in ali zaradi novih načinov in tehnologij glasovanja ta njegova vloga postaja ustavno sporna. ; Democracy is a system, a paradigm which, due to its philosophical and social idea, cannot be established and realised without elections and voters' participation. It cannot and should not be introduced as a social system just like that, spontaneously, as another authoritarian option carried out by an authoritarian individual or a select group. However, when it is established, it cannot be fully realised in its fundamental starting point based on a consistent regard for human rights, freedoms and justice. As a socio-political phenomenon it appears as a system of direct or indirect reign of its original holder. It is directly in immediate conflict with its virtual practicability in all spheres of a modern structured society and indirectly it deeply and inevitably deviates from its essence and meaning. Nevertheless, democratic elections are still a fundamental social system element and a condition for the establishment of a democratic society. Therefore it is reasonable to expect from the established system as a whole to enable the voters and candidates to fully realize their constitutional and internationally established electoral entitlement and mission and to make it possible for the other legitimately involved subjects to be charged with their democratic implementation, control and supervision in accordance with democratic electoral standards. Since the exercise of voting rights at the polling station as a classic form of elections with the arrival of voters in an "electoral space or building" and the delivery of paper ballots in the electoral box slowly but doubtless loses its social and political function as a fundamental condition for its implementation, the fundamental hypothesis of the presented task raised the question whether the traditional polling place as a space and the legal category of the implementation of the constitutional principle of the people's sovereignty and democratic authority are (still) suitably legally regulated, or this role is becoming constitutionally controversial due to new methods and technologies of voting.
Po načelu samoodločbe imajo ljudstva pravico do suverenosti, ki je razdeljena na notranjo in zunanjo samoodločbo. Notranja samoodločba se kaže v pravici do kulturnega, socialnega in ekonomskega razvoja, medtem ko se zunanja najbolj kaže v pravici do oblikovanja svoje države in do nastopanja v mednarodnopravnem prostoru kot suveren subjekt. Teorijo je v mednarodnih dokumentih po koncu druge svetovne vojne začela razvijati OZN, ki je notranjo samoodločbo priznala vsem ljudstvom, medtem ko je zunanjo omejila na kolonialna ljudstva in pri njihovi definiciji ubrala zelo ozko razlago. Druga polovica 20. stoletja je posledično prinesla nastanek ogromnega števila novih držav, zlasti na afriškem in azijskem kontinentu. Več ali manj se vse centralne vlade soočajo z obstojem skupine ali skupin ljudi, ki imajo drugačne kulturne, jezikovne in socialne značilnosti. Pristop vsake centralne vlade do teh skupin ljudi je različen, vendar je v zadnjih stotih letih možno opaziti, da imajo več posluha za njihove potrebe in priznavanja različnih oblik samoupravljanja. Centralne vlade z njimi sprejemajo mednarodne sporazume, ki se zapišejo v ustavo. Teorija pozna dva različna modela, ki skušata pojasniti sanacijsko pravico do samoodločbe, to je zunajpravne pravice do odcepitve, ki naj bi popravila nepravično stanje. Naloga vzame pod drobnogled sanacijsko pravico do odcepitve avtorja Allena Buchanana. Buchanan namreč priznava pravico ljudstvom, ki so grobo zatirani s strani države, odcepitev pa bi predstavljala sanacijo. Katalonija je že več stoletij del Kraljevine Španije. Po španski ustavi ima status avtonomne regije, na podlagi katere ima določene specifične pravice. Kataloncem je po mednarodnem pravu skoraj nemogoče priznati pravico do zunanje samoodločbe, čemur tudi ni naklonjena španska ustava. Nemiri v zadnjem desetletju nakazujejo, da v Španiji nekaj ni v redu, zato je treba morebitno rešitev poiskati v teorijah, kot je sanacijska pravica do samoodločbe. ; According to the principle of self-determination, peoples have the right to sovereignty, which is divided into internal and external self-determination. Internal self-determination is manifested in the right to cultural, social and economic development, while external self- determination is most evident in the right to form one's country and to act as a sovereign entity in the international legal space. The theory was developed in international documents after the end of World War II by the UN, which recognized internal self-determination for all peoples while restricting external ones to colonial peoples and defining a very narrow interpretation in their definition. The second half of the 20th century, in turn, brought about the emergence of a huge number of new countries, especially in the African and Asian continents. More or less all central governments are confronted with the existence of a group or groups of people with different cultural, linguistic and social characteristics. The approach of each central government to these groups of people is different, but over the last hundred years, it can be observed that they have more of an ear for their needs and for recognizing different forms of self-government. Central governments sign international agreements with them and adopt them into constitution. Theory knows two different constructs that seek to explain the remedial right to self-determination, that is, the unlawful right to secession, which is to remedy an unjust state. The task under scrutiny takes the remedial right to secede Allen Buchanan. Buchanan recognizes the right of people who are severely oppressed by the state, and secession would mean a remedial action. Catalonia has been part of the Kingdom of Spain for centuries. Under the Spanish Constitution, it has the status of an autonomous region, on the basis of which it has specific rights. It is almost impossible for Catalans to recognize the right to external self-determination under international law, which is not favored by the Spanish Constitution. The unrest of the last decade suggests that something is not right in Spain, so any solution must be sought in theories such as the remedial right to self-determination.
V magistrskem diplomskem delu je predstavljena Konvencija Združenih narodov proti korupciji, prvi in edini univerzalni mednarodnopravno zavezujoči protikorupcijski instrument. Ta je rezultat večletnih naporov številnih držav in iskanja potrebnega konsenza za njeno sprejetje, danes pa ima že 182 pogodbenic. Konvencija obravnava preventivne ukrepe, inkriminacijo, kazenski pregon, mednarodno sodelovanje, povračilo premoženja, strokovno pomoč in izmenjavo informacij. Vzpostavljen je ocenjevalni mehanizem implementacije Konvencije, ki se v ciklih posveča vsem njenim določbam, tudi pravno nezavezujočim, katerih število in odsotnost strogega režima izvrševanja neizbežno pomeni, da Konvencija sama po sebi ne bo odpravila korupcije. Kljub temu državam nudi skupni okvir na katerega se lahko oprejo ter dodatno vzpodbudo za sodelovanje. Zato je ključno uporabiti in po potrebi nadgraditi regionalne mehanizme, ki lahko kakovostno dopolnjujejo cilje Konvencije. Končno poročilo prvega cikla ocenjevanja implementacije III. in IV. poglavja je za Slovenijo vzpodbudno. Izdana so bila določena priporočila, a hkrati prepoznani številni primeri dobre prakse. Učinki Konvencije bodo vidni postopoma, ko in če bodo države upoštevale izdana priporočila, počakati pa je treba še na zaključek drugega cikla in s tem pregled II. in V. poglavja. Za prihodnost brez korupcije je bistveno, da ob spoštovanju nacionalne suverenosti države ohranijo voljo za skupen mednarodni boj, Konvencija pa zaenkrat deluje kot dober skupni imenovalec na tej poti. ; This master thesis analyses United Nations Convention against Corruption, first and only universal legally binding anti-corruption instrument. The latter is a result of years of efforts made by numerous states in search of required consensus to adopt a document, which has 182 parties by now. Convention deals with preventive measures, criminalization, law enforcement, international cooperation, asset recovery, technical assistance and information exchange. An implementation review mechanism has been established, which will address all the Convention's provisions in cycles, including the non-binding ones. The number of those and lack of a strict enforcement regime inevitably means that Convention on its own cannot put an end to corruption. What is crucial, is a common framework for states to lean on and above all, encouragement for cooperation. Therefore it is vital to utilize and, depending on the needs, upgrade existing regional mechanisms, which can complement goals of the Convention. Final report of the first review cycle of the implementation of chapters III. and IV. is reassuring for Slovenia. Certain recommendations were made, but numerous examples of good practice were also recognized. Effects of the entire Convention will be seen gradually, when and if states follow issued recommendations, plus we need to wait for the end of the second cycle and with it the review of chapters II. and V. For a future without corruption it is crucial that states, while respecting national sovereignty, preserve their will for the joint international fight. And so far Convention works as a good common denominator on this path.
Sodba ESČP mora biti ustrezno implementirana na nacionalni ravni, zato bodo uporabljeni nadzorstveni mehanizmi Sveta Evrope. Ko ESČP izda zoper državo obsodilno sodbo, je posredovana Odboru ministrov, ki mu je na podlagi EKČP zaupana naloga nadzora nad izvršitvijo dokončne sodbe. Odbor ministrov ugotavlja v običajnem ali v razširjenem postopku, ali je država sprejela vse potrebne ukrepe za izvršitev naloženih obveznosti iz pravnomočne sodbe. Če je država izpolnila vse obveznosti iz sodbe, Odbor ministrov sprejme resolucijo, s katero konča nadzor. Združeno kraljestvo in Rusija sta državi, ki v zadnjih letih močno kljubujeta avtoriteti ESČP in zavračata izvršitev nekaterih sodb tega sodišča. V Rusiji so sprejeli sporni Zvezni ustavni zakon z dne 14. 12. 2015 št. 7-FKZ, ki je omogočil Ustavnemu sodišču Ruske federacije, da presoja skladnost sodb ESČP z Ustavo Ruske federacije. V primeru ugotovitve neskladnosti lahko Ustavno sodišče prepreči izvršitev sodbe ESČP. V Združenem kraljestvu že več let kljubujejo sodbi v zadevi Hirst proti ZK, tako da zavlačujejo s sprejemom zakonodajnih sprememb, ki jih je zahtevalo ESČP. Neizvrševanje sodb ima v obeh državah skupno točko – obe sta namreč ogrozili učinkovitost izvrševanja sodb ESČP ravno zaradi volilne pravice zapornikov. Kljubovanje ESČP je v Združenem kraljestvu ostalo na politični ravni, medtem ko je šla Rusija po drugačni poti, saj je sprejela zakonodajne spremembe prav z namenom, da ne bo izvrševala protiustavnih sodb ESČP. V Rusiji ne gre samo za razpravo o razmerju med strasbourškim sodiščem in domačimi sodišči tako kot v Združenem kraljestvu, ampak za kljubovanje države odločitvam v celoti, kar je zaskrbljujoče. Če hočejo ohraniti učinkovit sistem varstva človekovih pravic, si morajo Svet Evrope in njegove članice odločneje prizadevati za dosledno uresničevanje sodb ESČP. ; A judgment of the European Court of Human Rights (abbreviated as ECtHR) must be properly implemented on a national level. For that reason, supervisory mechanisms of the Council of Europe will be used. When the ECtHR delivers a judgment against a state, it is passed on to the Committee of Ministers, which is entrusted with a task of supervising enforcement of a final judgment. The Committee of Ministers finds whether the State has taken all necessary measures to comply with obligations imposed by a final judgment. If the State has fulfilled all obligations, the Committee of Ministers shall adopt a final resolution. The UK and Russia are countries that have strongly defined authority of the ECtHR in the recent years. In several occasions, both states refused to enforce judgments. In Russia, they adopted controversial Federal Constitutional Law of 14 December 2015 no. 7-FKZ that has enabled the Constitutional Court to assess compliance of judgments of the ECtHR with the Constitution of the Russian Federation. If the Constitutional Court finds that a judgment of the ECtHR is not in compliance with the Constitution of the Russian Federation, it may prevent execution of a judgment. For many years, the UK has defied execution of a judgment in the case of Hirst v. the UK by delaying adoption of legislative changes that were required by the ECtHR. Failure to enforce judgments is a common point in both countries. In the UK, resentment against the ECtHR remains at political level. While in Russia, they implemented legislative changes with clear intention not to implement unconstitutional judgments of the ECtHR. If we want an effective system of human rights protection, we must continue to strive toward consistent implementation of judgments of the ECtHR.
Termin samoodločbe je zapisan v ustanovitvenih dokumentih večine državnih ustav ter mednarodnega prava, prav tako pa predstavlja sredstvo za legitimizacijo države ter nadnacionalnega reda. Točna definicija in njeni parametri pa so v resnici stvar debate, ne glede na to ali izhajajo iz logike notranjosti državniškega sistema ali iz logike njegove zunanjosti. Magistrsko delo najprej sledi "klasičnemu" pojmu samoodločbe v njegovi zgodovinski partikularnosti znotraj mednarodnega sistema, pri čemer poudari veliko napetost med samoodločbo in državno suverenostjo. Nakar se obrne h kritični politični teoriji, da bi izkopalo definicijo samoodločbe, pri kateri popusti poseben odnos samoodločbe z državnim sistemom in pojmom suverenosti. Takšno pojmovanje samoodločbe je za potrebe naloge poimenovano "rizomatično" in se nato uporabi pri analizi štirih primerov z namenom, da se pokaže, kako lahko tak pojem samoodločbe uporabimo za razumevanje možnosti, ki jih vzpostavljajo najnovejša politična gibanja. Temeljni argument magistrskega dela je, da ko jih razumemo v okvirju državnega sistema kot sedanjo ali prihodnjo "aktivno" pravico, se dejanja samoodločbe zreducirajo na normativni determinizem zgodovinsko kontingentnih odnosov sil, saj se bodisi ujamejo v pogoje obstoječih dejavnikov znotraj konstituiranega sistema bodisi njihovo uresničitev pogojuje učinkovitost sile, ki jo lahko izvršujejo, da bi izničili funkcije sistema, ki slonijo na obstoječih pravilih. Ko pa jo razumemo onkraj zaprte logike državnega sistema, lahko samoodločba pomeni izražanje neomejene konstituirajoče oblasti in kolektivne imaginacije, ki sprosti nove vektorje možnosti človeških političnih odnosov. ; The notion of 'self-determination' is enshrined in the founding documents of international law and most state constitutions as a means of legitimating the current state and supranational order. However, its precise definition and parameters are the subject of debate—both when understood from within the logic of the state system and from outside it. This thesis situates the "classic" notion of self-determination within its particular historical position inside the international system, highlighting its deep tension with the norm of state sovereignty, before turning to critical political theory to unearth a definition of self-determination wherein its particular relationship to the state system and the total notion of sovereignty is relaxed. This conception of self-determination is, for the purposes of this thesis, termed 'rhizomatic,' and applied to four case studies to demonstrate how it might be used to understand the possibilities created by recent political movements. The primary argument of this thesis is that, when understood inside the state system as a present or future 'active' right, acts of determination reduce to the normative determinism of historically contingent relations of force because they are either resolved on the terms of existing actors within the constituted system or by the effectiveness of force they can exert to deny the system's function based on its previous rules. However, when understood beyond the closed logic of the state system, self-determination can be taken to mean manifestations of boundless constitutive power and collective imagination that unleash new vectors of possibility for human political relations.
Magistrsko diplomsko delo z naslovom Glavna obravnava v upravnem sporu kot človekova pravica celovito obravnava vprašanje (ne)izvedbe glavne obravnave v upravnem sporu. Mednarodni in slovenski predpisi predvidevajo javne sodne postopke z neposrednim ustnim obravnavanjem zadev. Prvi odstavek 6. člena Evropske konvencije o varstvu človekovih pravic in temeljnih svoboščin določa, da je javna obravnava sestavni del pravice do poštenega sojenja. Ustava Republike Slovenije posredno ureja glavno obravnavo v upravnem sporu, in sicer zlasti v 22. členu (enako varstvo pravic), 23. členu (pravica do sodnega varstva) in 24. členu (javnost sojenja). Glavno obravnavo kot zakonsko materijo podrobneje urejajo določbe Zakona o upravnem sporu in Zakona o pravdnem postopku. Izhajajoč iz ugotovitev Evropskega sodišča za človekove pravice, Ustavnega sodišča Republike Slovenije in Vrhovnega sodišča Republike Slovenije v magistrskem diplomskem delu zagovarjam dosledno izvedbo glavne obravnave, predvsem v primeru spornega dejanskega stanja in ko stranka njeno izvedbo izrecno zahteva. Vrhovno sodišče Republike Slovenije in Ustavno sodišče Republike Slovenije sta v novejši sodni praksi zavzela enotno stališče, da ima glavna obravnava v upravnem sporu enako naravo in smisel kot glavna obravnava v katerem koli drugem sodnem postopku. Ustavno sodišče Republike Slovenije je pravico do glavne obravnave v upravnem sporu opredelilo kot samostojno človekovo pravico, ki jo zagotavlja 22. člen Ustave Republike Slovenije. Pravica ni absolutna, zato morajo biti posegi vanjo zakonsko določeni ter prestati ustavna testa legitimnosti (tretji odstavek 15. člena Ustave Republike Slovenije) in sorazmernosti (2. člen Ustave Republike Slovenije). ; The master's thesis titled The main hearing in an administrative dispute as a human right comprehensively deals with issues regarding decision-making in an administrative dispute. International and Slovenian legal acts envisage public legal procedures with direct oral proceedings. The right to an oral hearing is an integral part of the right to a fair trial, as guaranteed by Article 6 of the European Convention on Human Rights. The Constitution of the Republic of Slovenia indirectly regulates the right to a main hearing in an administrative dispute, especially in Article 22 (Equal Protection of Rights), Article 23 (Right to Judicial Protection) and Article 24 (Public Nature of Court Proceedings). The right to a main hearing is specified in the Administrative Dispute Act and the Contentious Civil Procedure Act. Building on the findings of the European Court of Human Rights, the Constitutional and the Supreme Court of the Republic of Slovenia, the master's thesis advocates for the consistent execution of the main hearing, particularly in cases where facts are being disputed and when a party explicitly demands it. The Constitutional and the Supreme Court of the Republic of Slovenia agreed that the main hearing possesses the same nature and meaning in an administrative dispute as it does in any other judicial proceeding. The Constitutional Court of the Republic of Slovenia has declared the right to a main hearing in an administrative dispute as an independent human right, which is guaranteed by Article 22 of the Constitution. As the right is not absolute, the absence of the main hearing is only permissible in duly justified cases prescribed by law and when the Constitutional tests of legitimacy (paragraph 3 of Article 15 of the Constitution) and proportionality (Article 2 of the Constitution) are passed.
Evropska sosedska politika (v nadaljevanju ESP) je politika urejanja odnosov s sosednjimi državami EU, ki jim ni bilo ponujeno članstvo v EU. Na Južnem Kavkazu, kjer so po letu 1991 nastale države Azerbajdžan, Gruzija, Armenija, se je sosedska politika okrepila po letu 2003, ko se je spremenila politična struktura v Gruziji in, ko se je s pridružitvijo Romunije in Bolgarije EU širila še bolj proti vzhodu. Velik del »evropeizacije« te regije temelji na širjenju pojma EU »kot edino pravega« razvoja družbe s pomočjo človekovih pravic in svoboščin, demokracije, liberalizacije, urejenega pravnega reda in prostovoljnega skupnega sodelovanja ter na postopni integraciji teh držav v politični, pravni in gospodarski red EU. V magistrski nalogi iščem odgovor na vprašanje ali je ta način promocije evropskih vrednot učinkovit za povezovanje z vsemi sosednjimi državami ali pa utegne imeti negativne posledice v odnosih z njimi. S pravno, gospodarsko in politično analizo evropske sosedske politike v Armeniji, Gruziji in Azerbajdžanu, spoznavanjem njenih prednosti in slabosti, ugotavljam perspektive za prihodnji razvoj. Za oblikovanje ključnih vidikov povezovanja je pomembno poznavanje zgodovinskih, etničnih, geografskih, kulturnih in političnih razlik ter poznavanje problematike območij z velikim varnostnim tveganjem kot so Gorski Karabah, Južna Osetija in Abhazija. Države Armenija, Azerbajdžan in Gruzija se nahajajo na pomembnem območju, kjer se prepletajo geostrateški interesi Rusije, ZDA, Turčije, Irana in v zadnjem času tudi Kitajske. EU se srečuje z novimi izzivi, med katerimi vedno večjo vlogo igra njena sosedska politika do tretjih držav. Ker je v primeru Južnega Kavkaza splošno zaznati obširnost evropskih virov, t. j. dogovorov in politik (pridružitveni sporazumi, sporazumi o partnerstvu in sodelovanju, finančni instrumenti, Vzhodno partnerstvo, Sinergija Črnega morja, sporazumi po sektorjih), v nalogi ugotavljam, ali bi bilo potrebno vzpostaviti enotnejšo in s tem preglednejšo sosedsko politiko do vsake posamezne države. ; The European Neighbourhood Policy (ENP) is an instrument for governing relations with the EU's neighbourhood countries which are not to become members of the EU. In the South Caucasus, where Azerbaijan, Georgia and Armenia declared independence in 1991, the ENP was strengthened after 2003 with change of political structure in Georgia and after EU's enlargement further to the east with joinder of Romania and Bulgaria. A big part of Europeanisation of this region is based on promotion of the EU's values as being »the only right way« of developing societies, through strengthening human rights and liberties, democracy, liberalisation, the rule of law, voluntary cooperation and gradual integration of these countries into the EU's political, legal and economic framework. In this master's thesis I am looking for an answer to a question whether such way of promoting European values will result in cooperation with all the neighbouring countries or whether it might bring negative consequences in the EU's relationship with them. With legal, economic and political analysis of the ENP in Armenia, Georgia and Azerbaijan and with identification of the ENP's advantages and disadvantages, I am trying to find possibilities for its further development. Understanding historic, ethnic, geographic, cultural and political differences and understanding problems coming from areas considered major security risks, such as Nagorno-Karabakh, South Ossetia and Abkhazia, is important for developing key areas of cooperation. Countries Armenia, Azerbaijan and Georgia are located in the important area where geostrategic interests of Russia, USA, Turkey, Iran and recently China intersect. The EU has been facing new challenges, one of them being the increasing importance of its policy towards the neighbouring countries. As there has been a significant amount of European sources, such as arrangements and politics (e.g. association agreements, partnership and cooperation agreements, financial instruments, Eastern Partnership, Black Sea Synergy, sectoral agreements) in the South Caucasus, I am discussing in this thesis whether there should be a more unified and consequently more transparent neighbourhood policy for each partner country.
Med pomembnimi mejniki v razvoju evropskega sistema DDV moramo vsekakor omeniti 1. januar 1992, ko so bile odpravljene davčne meje med državami članicami Evropske unije. Če se je do tega datuma dobava blaga v drugo državo članico Evropske unije štela kot izvoz blaga, ki so ga nadzorovali carinski organi, je s tem dnem odpravljen oziroma prepovedan nadaljnji sistematičen nadzor blaga, ki se dobavlja iz ene države v drugo. Carinski organi so izgubili svoje pristojnosti za nadzor tega dela trgovine na notranjem trgu ; obstoječe nadzorne mehanizme so nadomestili novi, pristojnost pa se je prenesla na davčne organe. Del nalog, ki jih je do vstopa Slovenije v Evropsko unijo opravljala carina, je odpadel na davčne zavezance. Ob vstopu Slovenije v Evropsko unijo se je povečala tudi zunanjetrgovinska menjava. Zaradi povečanega poslovanja Slovenije z državami članicami Evropske unije so se začeli pojavljati tristranski posli in posledično tudi verižni posli med večimi udeleženci. Pravi tristranski posli potekajo med tremi udeleženci (pridobitelj, dobavitelj in prejemnik), ki so identificirani za davek na dodano vrednost v svoji državi Evropske unije. Blago poteka med udeleženci v verigi, in sicer od dobavitelja do prejemnika blaga. Pridobitelj nastopa med njima le kot neke vrste posrednik. Ti posli so z davčnega vidika v Zakonu o davku na dodano vrednost posebej urejeni. Problem nastopi pri nepravih tristranskih poslih in verižnih poslih, npr. ko je eden od udeležencev fizična oseba, ko nastopa udeleženec iz tretje države, ko so udeleženi več kot trije davčni zavezanci, itd… V okviru magistrske naloge bom analizirala osnovne značilnosti pravih tristranskih poslov, nepravih tristranskih poslov in verižne posle. Glede na to, da je pri pravih tristranskih poslih določen kraj obdavčitve in pogoji, na osnovi katerih kupec ne obračuna DDV od pridobitve blaga, je potrebno pri nepravih tristranskih poslih in verižnih poslih pred določitvijo kraja in časa nastanka davčne obveznosti ugotoviti, kje je dobavitelj prenesel lastništvo na blagu na pridobitelja in kje mu je izročil blago. Z davčnega vidika so ti posli zelo zahtevni, zato je v Šesti smernici določena posebna ureditev, ki želi te posle poenostaviti in jih obdavčit le enkrat. ; Among the important milestones in the development of the European VAT system, we must certainly mention the January 1, 1992, when fiscal borders between the Member States of the European Union were abolished. If the supply of goods to another Member State of the European Union, to this date counted as export of goods, which were monitored by the customs authorities, from that date, the systematic control of goods, which were supplied from one country to another, vas forbidden. Customs authorities did lose their powers to control this part of the trade in the internal market ; the existing control mechanisms were replaced by new ones ; competence has been transferred to the tax authorities. Parts of the tasks which are to Slovenia's entry into the European Union perform by customs authorities, vas transferred to taxpayer. When Slovenia joined the European Union, it has also increased its foreign trade. Due to the increased Slovenian business with EU Member States, trilateral transactions and, consequently, chain transactions between multiple participants have started to emerge. Real tripartite transactions take place between the three parties (the acquirer, supplier and recipient) who are identified for value added tax in its own European Union country. Goods are transferred between the actors in the chain, from the supplier to the consignee. The acquirer is getting between them only as a sort of agent. These transactions in tax terms are specifically decorated in the Law on Value Added Tax. The problem occurs in the quasi-tripartite transactions and chain transactions, for example when one of the participants is a person, when a participant is from a third country, when they are more than three taxpaying participants, etc. In this master's thesis I will analysed the basic characteristics of real trilateral business, quasi-tripartite business and chain business. Given that the real trilateral engagements have known place of taxation and the conditions, based on which the buyer does not charge VAT on the acquisition of goods, are known, for the quasi-tripartite transactions and chain transactions it is necessary before determining the location of taxation and the time when the tax liabilities arise, to determine where the supplier transferred ownership of the goods to the purchaser and where he handed over the goods. From a tax perspective, these transactions are very complex, fir that the sixth guideline provides a specific regulation, which seeks to simplify this business and be taxed only once.
Doktorska disertacija analizira konstituiranje funkcije predsednika republike v bivših socialističnih državah. Podrobneje je analiziran ustavni položaj predsednika republike Estonije, Latvije, Litve, Poljske, Češke, Slovaške, Slovenije, Hrvaške, Madžarske, Romunije ter Bolgarije, torej v enajstih državah članicah Evropske unije. Gre za ureditve, ki so funkcijo predsednika republike kot individualnega šefa države uvedle v devetdesetih letih prejšnjega stoletja. Preučevane države so se ob konstituiranju funkcije predsednika republike in umestitvi njegovega položaja zgledovale po etabliranih pravnih sistemih. Pri tem je ob upoštevanju lastnih zgodovinskih, kulturnih in političnih razlogov prelitje posameznih ustavnih institutov privedlo do vzpostavitve svojevrstnega institucionalnega (ne)ravnovesja, kar odločilno vpliva na razmerje med vlado, parlamentom in predsednikom republike ter posledično na samo delovanje državne oblasti. V nekaterih ureditvah so bile sprva prisotne tendence po uvedbi sistema z močnejšim položajem šefa države, povzetim po predsedniškem oziroma polpredsedniškem sistemu, vendar je večina teh držav skozi ustavni razvoj in stabilizacijo političnega prostora postopoma omejila predsednikove pristojnosti. Drugače je v tistih ureditvah, kjer je ustavodajalec predsedniku že ob konstituiranju funkcije podelil predvsem reprezentativne pristojnosti, zgledujoč se po sistemih z nadvlado parlamenta, in tako onemogočil, da bi lahko predsednik, skladno s svojo nevtralno vlogo, ustrezno razreševal »krizne situacije« povezane z blokado oblasti, do katere lahko pride zaradi konfliktov med parlamentom in vlado. Danes se v analiziranih ustavnih ureditvah prepletajo številni elementi, značilni za različne politične sisteme, ki determinirajo (specifičen) položaj šefa države. Položaj predsednika republike, zlasti obseg njegovih pristojnosti in iz tega izhajajoča razmerja do zakonodajnih in izvršilnih organov, pa je hkrati tudi eno izmed temeljnih meril klasične klasifikacije političnih sistemov. Na predsednikov položaj poleg pristojnosti, ki jih izvršuje (predvsem na zakonodajnem in izvršilnem področju), vpliva tudi način njegove izvolitve. V primerjavi s tradicionalnimi zahodnimi sistemi v večini obravnavanih bivših socialističnih držav način izvolitve predsednika republike ni v neposredni korelaciji z obsegom njegovih formalno določenih pristojnosti. Na podlagi opravljene primerjalnopravne analize je mogoče ugotoviti, da ima predsednik republike v slovenski ureditvi (kjer mu je ustavodajalec z neposrednimi volitvami okrepil legitimnost, na drugi strani pa mu hkrati določil šibke, predvsem reprezentativne pristojnosti) najšibkejši položaj izmed obravnavanih enajstih bivših socialističnih držav. ; This doctoral dissertation deals with the constituting i.e. formation of the function of the President of the Republic in former socialist countries. It analyses in greater detail the constitutional role of the President of the Republic of Estonia, Latvia, Lithuania, Poland, Czech Republic, Slovakia, Slovenia, Croatia, Hungary, Romania and Bulgaria, i.e. eleven Member States of the European Union. These states put in place the office of President of the Republic as the individual Head of State in the 1990s. In the process of the formation of the function of the President of the Republic, the countries analysed took inspiration from other established legal systems. In this context, while taking into account their own historical, cultural and political reasons, these states have experienced a spill-over of individual constitutional institutions leading to the creation of a sui generis institutional equilibrium i.e. separation of powers, or lack thereof, which has a decisive impact on the relations between the Government, the Parliament and the President of the Republic, as well as, consequently, on the functioning of the authority of the state itself. Some political systems initially showed a tendency to introduce a system with a stronger head of state, inspired by presidential or semi-presidential republics, but the majority of these countries gradually limited the powers of the President through the constitutional development and stabilisation of their political space. The situation is, however, different in those countries where, from the very beginning of the formation of the function of the President of the Republic, the constitutional legislator conferred upon the President mainly representative powers, following the example of systems with parliamentary supremacy, thus preventing the President, in accordance with his or her neutral role, from being able to adequately address 'crisis situations' in relation to the blocking of authorities arising from conflicts between the Parliament and Government. Hence, the analysed constitutional regimes have now seen certain elements appear which are "alien" to different political systems and which determine the (specific) position of the Head of State. The position of the President of the Republic, and in particular the extent of his or her powers and the resulting relationship with the legislative and executive bodies, is also one of the fundamental criteria of the classic classification of political systems. In addition to the powers exercised (mainly in the legislative and executive domains), the President's position is also influenced by the way he or she is elected. Compared to traditional western systems, the way in which the President of the Republic is elected in most of the former socialist states in question is not directly correlated to the extent of his or her formally defined powers. Based on the analysis of comparative law carried out, it can be concluded that in a regime like the one set up in Slovenia (where the constitutional legislator strengthened the President's legitimacy by holding direct elections, but at the same time conferred upon him or her weak, mainly representative powers), the President's position is the weakest among the eleven former socialist states analysed.
Organizacije morajo zaradi vse večje konkurence in prostega nastopa na trgu stremeti k čim večji tržni prednosti oziroma prepoznavnosti in uspešnosti, ne glede na področje poslovanja. To velja tudi za neprofitne organizacije, ki svojemu neprofitnemu poslanstvu profitno sledijo in ga neprofitno uresničujejo. Med neprofitne organizacije spada tudi Obrtno-podjetniška zbornica Slovenije, ki v slovenskem prostoru deluje že 47 let in je nastala na podlagi skupnih interesov takratnih obrtnikov zaradi omejevanja države pri razvoju obrti in dandanes predstavlja obrtno-zbornični sistem. V teoretičnem delu smo na kratko predstavili neprofitne organizacije, management neprofitnih organizacij in njegove temeljne funkcije. V nadaljevanju smo obravnavali in opredelili strategijo, vizijo in poslanstvo, ki je vodilo delovanja vseh organizacij, še posebej pa neprofitnih, ki ne obstajajo zaradi ustvarjanja dobička, ampak zaradi uresničevanja skupnih interesov določenih skupin. Pravilno postavljeni cilji so vodilo za uresničevanje strategije, izvrševanja poslanstva in sledenje viziji neprofitne organizacije. Ker neprofitne organizacije večinoma delujejo na storitvenem področju, smo opredelili storitve, zagotavljanje njihove kakovosti in merjenje. V nadaljevanju smo na kratko opredelili človeške vire, saj so zaposleni najpomembnejši kapital v vseh storitvenih organizacijah, v neprofitnih organizacijah pa predstavljajo edini kapital, s katerim razpolagajo takšne organizacije. V tretjem poglavju smo predstavili delovanje zborničnega sistema v Evropski uniji in njegovega evropskega združenja ter primerjali podobne zbornične sisteme v državah EU s slovenskim obrtno-zborničnim modelom ter ugotovili podobnosti in razlikovanja v njih. Opisali smo tudi podporno podjetniško okolje v Sloveniji, katerega del je tudi Obrtno-podjetniška zbornica Slovenije in njene območne zbornice in smo ga v magistrski nalogi podrobno obravnavali. V raziskovalnem delu magistrske naloge smo poleg nekaterih socio-demografskih podatkov in vprašanj o delovanju obrtno-zborničnega sistema preverjali raziskovalne hipoteze, ki se nanašajo predvsem na ugotavljanje zadovoljstva zaposlenih in uspešnost delovanja obrtno-zborničnega sistema. Naredili smo tudi SWOT analizo obrtno-zborničnega sistema. Rezultati raziskave kažejo, da zaposleni v obrtno-zborničnem sistemu ne kažejo izrazitega zadovoljstva oziroma nezadovoljstva glede delovanja le-tega. A večina zaposlenih se strinja, da bi ta lahko deloval bolje, saj ima ustrezno usposobljen strokovni kader v območnih zbornicah in dobro svetovalno službo v krovni organizaciji. Primeri dobre prakse v drugih državah EU so pokazali, da ni popolnoma primerljivega modela, ki bi bil enak slovenskemu obrtno-zborničnemu sistemu, še najbližja in najbolj podobna sta javnopravna sistema zbornic v Nemčiji in na Hrvaškem. V zaključku naloge smo na podlagi izhodišč raziskave, primerjave nekaterih zborničnih sistemov in SWOT analize podali predloge za izboljšanje delovanja obrtno-zborničnega sistema, ki so smernice za zaposlene in vodstvo obrtno-zborničnega sistema. ; Due to increasing competition and free market entry, organizations must strive for the largest possible market advantage or recognisability and performance, irrespective of the area of operation. This also applies to non-profit organizations, which follow their non-profit mission in a profit manner and realize it in a non-profit way. Chamber of Craft and Small Business of Slovenia is also a non-profit organization, which has been operating in the Slovenian space already for 47 years and it was established on the basis of common interests of craftsmen of that time and because of the limitations of the state in the development of crafts. In the theoretical part we presented non-profit organizations in short, the management of non-profit organizations and their basic functions. Further on we addressed and defined the strategy, the vision and the mission, which are guides for the operation of all organizations, especially the non-profit ones, which do not exist to make profit but due to the realization of common interests of certain groups. Properly set goals (short-term or long-term) are guides for the implementation of the strategy, the implementation of the mission and the pursuance of the vision of a non-profit organization. Since non-profit organizations operate mainly in the service sector, we have defined services, their quality assurance and measuring. In the continuation we defined human resources in short because employees are the most important asset in all service organizations, and in non-profit organizations they represent the only asset of such an organization. In the third chapter, we briefly presented the operation of the chamber system in the European Union and its European associations, and we compared similar chamber systems in the EU countries with the Slovenian craft chamber model and we established their similarities and differences. Within this part we briefly described the supportive business environment in Slovenia, a part of which is also the Chamber of Craft and Small Business of Slovenia and its regional units – regional chambers of craft and small business. In the continuation we discussed and described the craft chamber system in Slovenia in detail. In the research part we verified research hypotheses, beside certain socio-demographic data and some current questions about the operation of the craft chamber system, we made a SWOT analysis with which we defined the strengths and weaknesses of the craft chamber system as an organization, and threats and opportunities that the craft chamber system has in the external business environment. We have established that the employees in the craft chamber system are not satisfied nor dissatisfied with the system's operation, but the majority of employees agree that it could function better as it has well-versed professional staff in regional chambers of craft and small business and good counselling service in the umbrella organization. Good practice cases in other EU countries have shown that there is no completely identical case that would be the same as the Slovenian craft chamber system ; however, the closest and the most similar are the public-law systems of chambers in Germany and Croatia. In the conclusion of the thesis, we made proposals to improve the operation of the craft chamber system, which are guidelines for the employees and the management of the craft chamber system on the basis of the research, system comparison and SWOT analysis.
V uvodnem delu doktorske disertacije smo opredelili raziskovalni problem doktorske disertacije, in sicer proučevanje vpliva davčne kompleksnosti na davčno skladnost. Zapisali smo cilj, to je proučitev področja davčne skladnosti s posebnim poudarkom na stroških davčne skladnosti ter empirična preveritev lastnega modela merjenja makroekonomskih učinkov stroškov davčne skladnosti. Zastavili smo osnovno tezo doktorske disertacije, in sicer, ali zmanjšanje stroškov davčne skladnosti povzroča makroekonomske učinke ; v povezavi s tem smo zastavili deset hipotez. Uvodoma so predstavljeni še pričakovani izvirni znanstveni prispevki, uporabljene predpostavke in omejitve ter metode raziskovanja, uporabljene tako v teoretičnem kot empiričnem delu doktorske disertacije. V drugem poglavju smo zapisali teoretična izhodišča s področja davčne kompleksnosti v povezavi z davčno agresivnostjo in podali lastno opredelitev davčne kompleksnosti in davčne agresivnosti, pri čemer smo se oprli na znanstveno literaturo s tega področja. Predstavili smo vzroke in kazalnike davčne kompleksnosti ter podali izčrpen kvalitativni pregled dosedanjih raziskav o davčni kompleksnosti in davčni agresivnosti. V drugo poglavje doktorske disertacije smo vključili dve lastni empirični raziskavi, in sicer: raziskavo o spreminjanju davčnih predpisov primerjalno za Slovenijo, Avstrijo, Veliko Britanijo, Hrvaško, Bolgarijo, Madžarsko, Češko, Romunijo in Poljsko ; raziskavo cen revizijskih storitev za Slovenijo. Pomembna nova znanstvenoraziskovalna dognanja predstavljajo tudi nove spremenljivke davčne kompleksnosti, ki smo jih prepoznali za subjekte javnega interesa, katerih delnice kotirajo na organiziranem trgu. Tretje poglavje predstavljajo teoretična izhodišča s področja davčne skladnosti, kjer smo z uporabo znanstvene literature predstavili dosedanje teorije davčne skladnosti in vrste stroškov davčne skladnosti. Dodali smo lastno opredelitev davčne skladnosti. Podali smo izčrpen kvalitativen pregled raziskav davčne skladnosti ter raziskav o merjenju stroškov davčne skladnosti, ki so osnova za izvedbo naše glavne empirične raziskave. Pregled dosedanjih znanstvenih raziskav smo razdelili v tri skupine: raziskave o merjenju stroškov davčne skladnosti ; raziskave psiholoških stroškov, ki so posledica stresa in drugih dejavnikov pri doseganju davčne skladnosti ; raziskave stresa v računovodstvu. V tretje poglavje doktorske disertacije smo vključili lastno empirično raziskavo o organizacijskih in osebnostnih dejavnikih stresa ter zdravstvenih težavah v povezavi s stresom, ki jih imajo davčni zavezanci pri doseganju davčne skladnosti. V okviru istega poglavja smo predstavili makroekonomske učinke davčne (ne)skladnosti. V četrtem poglavju smo predstavili obstoječe modele merjenja stroškov davčne skladnosti in njihovo uporabno vrednost ter predstavili lasten predlog merjenja makroekonomskih učinkov stroškov davčne skladnosti. Peto poglavje predstavlja predstavitev inštrumentov za povečanje davčne skladnosti, kjer navajamo: predpise in orodja Evropske komisije za povečanje davčne skladnosti ; druge mednarodne predpise in orodja za povečanje davčne skladnosti ; sistem ocenjevanja davčnega sistema, kaznovanje davčnih prekrškov kot inštrument za povečanje davčne skladnosti, upravljanje s tveganji davčne skladnosti in ostale inštrumente za povečanje davčne skladnosti. V peto poglavje doktorske disertacije smo vključili lastno empirično raziskavo o vrednotenju zakonodaje. V okviru istega poglavja smo predstavili še značilnosti Indeksa spoštovanja pravne države, ki se v Svetu že uporablja, ter lasten koeficient spreminjanja davčnih predpisov kot novo znanstvenoraziskovalno dognanje. Teoretičnemu delu sledi v šestem poglavju empirični del, v katerem smo predstavili raziskovalno delo. Uvodoma smo v šestem poglavju predstavili cilje raziskave, hipoteze doktorske disertacije, potek raziskave in uporabljene raziskovalne metode ter opredelili temeljne konstrukte znanstvene raziskave. ; In the introductory part we defined the research problem of the doctoral dissertation, namely, the study of the impact of Tax Complexity on Tax Compliance. We have recorded the objective, namely, the study of the field of Tax Compliance, with a special emphasis on the Costs of Tax Compliance and empirical verification of our own Model For Measuring The Macroeconomic Effects Of Tax Compliance Costs. We have established the basic thesis of the doctoral dissertation, namely, whether the reduction of the Costs of Tax Compliance causes macroeconomic effects ; In this connection, we have raised ten hypotheses. The introduction of the original scientific contributions, the assumptions and limitations were used, and the methods of research are presented used in both the theoretical and the empirical parts of the doctoral dissertation. In the second Chapter, we wrote the theoretical background in the field of Tax Complexity in relation to Tax Aggression, and presented our own definition of Tax Complexity and Tax Aggressiveness, based on scientific literature in this field. We presented the causes and indicators of Tax Complexity, and provided an exhaustive qualitative overview of the previous studies on Tax Complexity and Tax Aggression. In the second chapter of the doctoral dissertation, we included two of our own empirical researches, namely: A study on changing tax regulations, comparable for Slovenia, Austria, Great Britain, Croatia, Bulgaria, Hungary, the Czech Republic, Romania and Poland ; a survey of the prices of audit services for Slovenia. Significant new scientific research findings also present new variables of Tax Complexity, which we have identified for Public Interest Entities whose shares are listed on the organized market. The third Chapter presents the theoretical background in the area of Tax Compliance, where, using scientific literature, we presented the current Tax Compliance Theory and the types of Tax Compliance Costs. We have added our own definition of Tax Compliance. We have provided a comprehensive qualitative overview of research on Tax Compliance and research on the measurement of Tax Compliance Costs, which are the basis for conducting our main empirical research. An overview of the current scientific research has been divided into three groups: Surveys on measuring the Costs of Tax Compliance ; investigation of Psychological Costs arising from Stress and other factors in achieving Tax Compliance ; stress research in accounting. In the third chapter of the doctoral dissertation, we included our own empirical research on organizational and personality factors of stress, and health problems related to the stress that taxpayers have in achieving Tax Compliance. Within the same chapter, we presented the macroeconomic effects of Tax (non)compliance. In the fourth Chapter, we presented the existing models for measuring the Costs of Tax Compliance and their useful value, and presented our own proposal for measuring the Macroeconomic Effects of Tax Compliance Costs. Chapter 5 presents a presentation of Instruments to increase Tax Compliance, stating: European Commission Regulations and Tools to increase Tax Compliance ; other international rules and tools to increase Tax Compliance ; the system of assessing the tax system, penalizing tax offenses as an instrument for increasing Tax Compliance, managing the risks of Tax Compliance and other instruments for increasing Tax Compliance. In the fifth chapter of the doctoral dissertation, we included our own empirical research on the evaluation of legislation. In the same chapter, we also presented the characteristics of the Rule of Law Index already in use in the Council, as well as our own coefficient of changing tax regulations as a new scientific and research knowledge. The theoretical part of the trace in the sixth Chapter is the empirical part, in which we presented the research work.