Suchergebnisse

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

Pojem administrativna ovira lahko razložimo kot nekaj, kar lahko posamezniku ali organizaciji onemogoča doseganje zastavljenih ciljev v njegovem vsakdanjem življenju. Posebno pozornost v magistrski nalogi smo tako namenili predstavitvi različnih evropskih programov, ki se ukvarjajo s problematiko zmanjševanja administrativnih ovir tako na nivoju EU, kot tudi na nacionalni ravni držav članic. V okviru magistrske naloge smo se osredotočili ravno na črpanje sredstev kohezijske politike EU ter na podlagi podatkov raziskave poskušali pokazati, kje se še možnosti za odpravo administrativnih ovir ter kje so tiste slabosti oz. ovire, ki jim do sedaj nismo pripisovali dovolj velike pozornosti, čeprav se v procesu administrativnega vodenja projektov z njimi vsakodnevno srečujemo. Na ta način bomo dosegli še dodatno poenostavitev postopkov in povečali uspešnost pri črpanju sredstev iz strukturnih skladov EU. V nalogi obravnavani raziskovalni problem, se nanaša na upravljanje s projekti v fazi njihovega izvajanja, v okviru katerega smo se osredotočili na administrativno in finančno poročanje. Z izvedeno raziskavo smo preučili tri sklope vprašanj, ki se nanašajo na administrativne ovire pri projektnem poročanju, organizacijsko strukturo kohezijske politike in rezultate uspešnosti Slovenije pri črpanju sredstev evropske kohezijske politike. Slovenija je primerljivo uspešna z drugimi evropskimi državami pri črpanju sredstev EU, kar smo v sklopu izvedene raziskave dokazali na podlagi analize absorbcijske uspešnosti kohezijske politike. Prav tako Slovenija izkazuje nizek delež administrativnih stroškov glede na ocenjene vrednosti povprečnega deleža bruto domačega proizvoda, ki ga predstavljajo administrativni stroški in je v tem kriteriju izmed primerjanih držav najuspešnejša. S problemom črpanja evropskih sredstev so se ukvarjale vse zadnje slovenske vlade, zlasti v finančni krizi pa so nekako končno priznale, da so to pravzaprav edina dodatna razvojna sredstva, ki jih država lahko pridobi, od njene usmerjenosti in absorbcijske sposobnosti pa je hkrati tudi odvisno, kako uspešno jih bo uspela počrpati. ; The concept of an administrative burden can be explained as something that makes it impossible for an individual or organization to achieve the objectives pursued in their everyday life. Special focus of this master thesis is dedicated to the presentation of different European programs which deal with the problem of reducing administrative burdens at the EU level and also at the national level of individual Member States. The present master thesis focuses particularly on the absorbtion of funds of the EU cohesion policy, and on the basis of the research data attempts to show where there is still potential for the reduction of administrative burdens and where there are those weaknesses or barriers that have not yet received enough attention, although we face them daily in the process of administrative management. In this way we can achieve further simplification of the procedures and enhance efficiency in the disbursement of funding from the EU Structural Funds. The research problem of the thesis relates to the management of projects at the stage of their implementation, in which we focus on administrative and financial reporting. During the survey we considered three main questions related to administrative burdens in the phase of project reporting, organizational structure of the cohesion policy and on the results of the Slovenian performance in the absorbtion of EU cohesion policy funds. Slovenia shares comparable success with other European countries in absorbing EU funds, which was proved on the basis of the analysis of absorbtion efficiency of the Cohesion policy carried out in the framework of this research. Slovenia also shows a considerably low share of administrative costs in relation to the estimated value of the average share of the gross domestic product represented by these administrative costs. In terms of this criterion Slovenia is the most successful country from the countries we compared. All the recent Slovenian Governments have dealt with issues relating to the absorbtion of European funds, especially during the last financial crisis, when they finally recognized that these funds are actually the only additionally available developmental funds the state can obtain. The state's orientation and absorbtion capacity will thus show how successful it will be in the future in absorbing these funds.

Izziv za raziskovanje predstavlja analiza, koliko denarnih sredstev Latvija in Slovenija prispevata v proračun EU ter koliko se v izbrani državi vrne preko evropskih skladov. Namen analize v magistrskem delu je analizirati področja, ki jih ti dve državi prednostno obravnavata in njuno učinkovitost pri doseganju zastavljenih ciljev v finančni perspektivi 2014 - 2020. Opisovanje dejstev in pojmov ter njihovo preučevanje na podlagi tuje in domače strokovne literature temelji na metodi deskripcije. Zbiranje številčnih podatkov in statističnih analiz je izvedeno s kvantitativno metodo. Z metodo komparacije je bila izvedena primerjava med državama, z metodo kompilacije pa je bila izvedena potrditev oziroma zavrnitev hipotez. Z analizo je bilo ugotovljeno, da prebivalec Latvije prejme več sredstev iz skladov EU kot prebivalec Slovenije, kljub temu, da prebivalec Slovenije prispeva v proračun EU več kot prebivalec Latvije. Prejeta sredstva kohezijskega sklada na prebivalca so odvisna od BDP na prebivalca in tako vplivajo na razvitost države. Latvija iz kohezijskega sklada prejme več sredstev kot Slovenija, ima pa nižji BDP na prebivalca kot Slovenija. Slovenija uspešneje črpa sredstva Evropskega socialnega sklada in sredstva za področje razvoja in inovacij. Analiza pripomore k temu, da bo pri naslednji finančni perspektivi omogočena večja učinkovitost pri pridobivanju in koriščenju sredstev EU. Analiza je pokazatelj uspešnosti držav pri črpanju sredstev, ugotavlja pa tudi kazalnike porabljenih sredstev. Z uspešnim črpanjem sredstev iz evropskih skladov je mogoč razvoj in rast v državi, predvsem na področju gospodarskega, ekonomskega in socialnega stanja. ; A challenge for the research is mainly to analyse how much money do Latvia and Slovenia contribute to the European Union's budget and how much money do they recompensate from the European funds. The purpose of the analysis is to find out which areas do the two countries treat with the highest priority and also to find out how effective they are in achieving the set goals of the 2014 – 2020 financial perspective. Description of facts and concepts, as well as their study on the basis of foreign and domestic scientific literature, was based on the method of description. Collection of numerical data and statistical analyses were carried out using the quantitative method. The comparison method was used to conduct a comparison between the countries, whereas the compilation method was used to confirm or reject the hypotheses. The analysis showed that a resident of Latvia receives more financial means from the EU funds than a resident of Slovenia. Furthermore, the latter also contributes more to the EU budget than the resident of Latvia. Cohesion fund's received financial means per capita depend on gross domestic product (GDP) per capita and thus affect the country's development. Latvia receives more such means and also has lower GDP per capita than Slovenia. However, Slovenia is more efficient at using the resources of the European Social Fund and Funds for research and innovation. The analysis that was carried out aids in the improvement of next financial perspective to be more efficient in gaining and using the EU funds. It is also an indicator of how successful both countries are when it comes to using EU funds and what are the indicators of the funds used. The successful absorption of European funds enables the development and growth of the country, especially in the economic and social perspective.

Informacijska družba nam danes omogoča enostaven, učinkovit in varen dostop do raznovrstnih informacij, kjerkoli in kadarkoli jih potrebujemo, zato tudi poskusi uvedbe informacijskih rešitev na področje izvrševanja ene od najbolj temeljnih demokratičnih pravic – volitev niso nobena izjema. Implementacija interneta v volilni proces ne prinaša le vprašanj s področja sociološko-politološkega in tehničnega okolja, ampak tudi z vidika legitimnosti takega postopka. V magistrskem delu povzamem razvoj elektronskega poslovanja v javni in državni upravi, pojem elektronskih volitev, poskuse vpeljave elektronskih volitev in dobre prakse v Sloveniji, na Norveškem in v Kanadi ter razložimo postopek glasovanja na prvih uspešno izvedenih internetnih volitvah na svetu – v Estoniji. Analizirani so pomisleki in dileme, kot tudi prednosti, ki jih prinaša vpeljava elektronskih volitev. Uvedba elektronskih volitev med drugim pomeni možnost za zmanjšanje stroškov v volilnem procesu, predvsem pa zaustavitev trenda upadanja volilne udeležbe, ki je pereč problem vseh zahodnih demokracij. Zagotavljanje varnosti, transparentnosti in tajnosti je težava, zaradi katere sta vpeljava in uporaba elektronskih volitev še vedno vprašljivi. Rešitev vidim v tehnologiji veriženja podatkovnih blokov, ki nam zaradi narave svojega sistema omogoča implementacijo elektronskih volitev. Glede na dosedanji tehnološki napredek in pozitivno naravnanost širše javnosti za sprejemanje tehnologije veriženja podatkovnih blokov je mogoče sklepati, da je elektronsko glasovanje le še klik stran od realne uvedbe, vendar v podporo tradicionalnemu načinu glasovanja tako doma kot v tujini. ; Today, the information society provides easy, effective and safe access to various information wherever and whenever we need them ; therefore, attempts to introduce information technology solutions to the field of executing one of the basic democratic rights – elections are no exception. The implementation of internet into the electoral process does not only give rise to socio-political and technical questions, but also from the perspective of legitimacy of such proceedings. In the master's thesis, I summarize the development of e-commerce in the public and state administration, the concept of electronic elections, attempts of the introduction of electronic elections and examples of good practices in Slovenia, Norway and Canada, and explain the voting process at the first internet elections in the world – in Estonia. We analyse the concerns and dilemmas, as well as advantages of the implementation of electronic elections. Among others, the introduction of electronic elections also means a possibility to reduce the costs during the electoral process, but mostly it puts a stop to the downward trend of voting participation, which is a pressing problem of all Western democracies. Ensuring safety, transparency and secrecy is a problem that puts the introduction and execution of electronic election under question. In my opinion, the solution is blockchain technology. The nature of its system enables the implementation of electronic elections. Due to the technological progress so far and positive attitude of the general public in terms of accepting the blockchain technology, we can assume that electronic voting is only a click away from reality, but only to support the traditional way of voting, at home as well as abroad.

The Law Amending the General Administrative Procedure Act refers to a variety of provisions. New solutions should contribute to a more rapid, more efficient and more cost-effective procedure. Primarily due to elimination of the inconsistent use of individual provisions in practice, the amending law regulates more definitely the issues of authorizing the persons to manage and make decisions at different decision-making levels in administrative procedures in municipalities. The law also develops electronic operations and it especially amends the electronic service provisions. There is a fairly large number of amendments in the Service Chapter. And an important novelty needs to be emphasized. This is the institute of the waiver of the right to appeal which the General Administrative Procedure Act did not know. However, it is well-known in foreign legal regulations and in the Construction Act adopted in our country. Adapted from the source document.

The article presents legal solutions of the European Union (EU) and Member States (MS) with respect to the digitalisation of company law. We analyse and evaluate the EU's efforts to overcome the backlog of legislation concerning technological development, with legal solutions in the field of the electronic formation and registration of companies and in shareholders' communication with company board members. The analysis shows that company law in the EU is lagging behind technological development. Despite ongoing dynamic efforts to modernise it on the EU level, the MS reveal differences in their speed of implementing the EU's directives. The case of Slovenia shows that while digital tools are in wide use for ensuring transparent data disclosure and publication, along with the realisation of basic corporate governance functions, big differences remain between the minority of companies traded on the regulated market and the majority of companies for which such regulation is deficient. Keywords: digitalisation, electronic means, block chain technology, company registration, shareholders' general meeting (SGM), COVID-19 pandemic

Geographers play an important role in the announced & expected reform of the political & institutional system by introducing a second tier of local self-government. Their role is not only associated with preparing an appropriate subdivision of Slovenia into functionally closed areas, but also, considering contemporary social causal links between forming the regions & regional development, the effects of the polycentric settlement network layout & the decentralization of public institutions. The paper derives from an assumption that decentralization of institutions plays an important role in overcoming regional disparities. Together with appropriate organization, decentralization of institutions allows more efficient utilization of development potential. In contemporary development policy, institutions are a decisive instrument. In addition to technical innovations & a creative environment, institutions stand out as an impulse & central support point, for harmonious social development. This paper is clearly of a theoretical nature. It deals with the role, effects & consequences of the decentralization of institutions as an instrument for balanced sustainable regional development. The factors, which have an impact on the success of regionalization in a function of decentralization policy, are analyzed They are: especially formation of clear political & legal frameworks for starting the reform process, a clear indication of powerful and, if possible, interdepartmental responsible persons for management & coordination of the decentralization process, forming the concept of decentralized regionalization of Slovenia that aims at an even distribution of tasks & responsibilities such as clear forms of mutual (horizontal & vertical) coordination & mutual reciprocal inspections between different regional & state levels, an outline of state-level transfers where individual administrative & legal steps mean transfer of financial & personal competences & equipment to the participants in regional communities, & finally, measures for providing professional qualification of institutions in decentralized regional associations for taking on new tasks. Figures, References. Adapted from the source document.

Pravica državljanov, da sodelujejo pri opravljanju javnih zadev, je eno od tistih demokratičnih načel, ki bi moralo biti skupno vsem državam sodobnega sveta in je zapisana v uvodu Evropske listine o lokalni samoupravi (MELLS). To načelo lahko najneposredneje uresničujemo na lokalni ravni.Prenos pristojnosti, odgovornosti in finančnih virov iz države na organe lokalnih oblasti (lokalne skupnosti) je demokratičen proces (fiskalne) decentralizacije. MELLS je mednarodna pogodba, veljavna tudi v Sloveniji. Občine so v Sloveniji temeljne enote lokalne samouprave, torej predstavljajo tisto raven oblasti, ki je najbližje državljanom. Odgovorne so za zagotavljanje široke palete javnih dobrin in storitev. Z nalogo preverjamo skladnost veljavnega sistema financiranja lokalnih skupnosti (občin) v Sloveniji z osnovnimi usmeritvami iz teorije (fiskalne) decentralizacije ter z načeli MELLS. Pri tem proučujemo področje pokrivanja stroškov nalog občin, njihovo strukturo ter stopnjo medsebojne povezanosti med računsko dodeljenimi sredstvi v okviru mehanizma primerne porabe in zbranimi podatki o stroških po občinah. Na teh podlagah želimo ugotoviti, ali sistem financiranja lokalne samouprave, ki je v veljavi v Republiki Sloveniji, izpolnjuje načelo sorazmernosti virov sredstev z nalogami, ki jih lokalne skupnosti izvajajo. Glede na rezultate lahko ugotovimo, da so načela MELLS zadovoljivo vgrajena v pravni red države. Odstopanja pa ugotavljamo na finančnem področju, kjer načelo sorazmernosti ni ustrezno upoštevano. V obdobju 2010 do 2014 občine niso bile ustrezno financirane glede na njihove naloge. Povprečni stroški na prebivalca so v tem obdobju povprečno za 1,8 odstotka višji od virov na osnovi zakonsko določene primerne porabe. Občine so odvisne predvsem od dohodnine, kot deljenega davka, stopnja avtonomija glede lastnih davkov in njihovih stopenj je nizka. Odhodki občin so se v proučevanem obdobju v povprečju zmanjšali za 6 odstotkov, vendar pa skrbi, da je glavni vzrok tega zmanjšanja v znižanju investicijskih odhodkov za 17,2 odstotkov in investicijskih transferov za 21,8 odstotkov, tekoči odhodki so se znižali za 1odstotek, povišali pa so se transferni odhodki za 4,6 odstotka. Skupaj so se tekoči stroški, ki se upoštevajo pri izračunu povprečnine v razmerju 2014/2010 zvišali za 1 odstotek, sama povprečnina pa se je znižala za 2,5 odstotka. To dokazuje, da se je bistveno poslabšala naložbena sposobnost občin, kot najpomembnejši element izvajanja razvojnih nalog občine. Obseg dodeljene primerne porabe po občini pa se je v povprečju zmanjšal za 1,14 odstotka, in zaostajal za dejansko občinsko porabo. Skupna zadolženost občin je sprejemljiva in znaša 899,2 mio EUR, kar pomeni 2,41odstotka BDP, v skupnem dolgu države pa 2,8 odstotkov. Delež občinskih investicij v skupnem BDP je narastel na 2,4 odstotkov BDP. Občine so investicije financirale predvsem z lastnimi viri (55 odstotkov), s sredstvi EU (24 odstotkov) in z zadolževanjem (5 odstotkov), s sredstvi države pa 16 odstotkov investicij. Glede na določila iz nove finančne perspektive EU za obdobje 2014 - 2020 se bistveno zmanjšujejo možnosti in sredstva za sofinanciranje občinskih investicij, kar bo imelo posledice za zmanjšanje občinskih investicij. Če teh virov ne bo možno nadomestiti, lahko pričakujemo iz tega naslova negativni vpliv na BDP države in razvojnih razlik med občinami. V primerjavi z obdobjem 2007 do 2009 ugotovimo povečanje trenda negativnega razkoraka sredstev primerne porabe in stroškov za izvajanje nalog občin. To kaže na to, da je potrebno izboljšati obstoječi model financiranja. ; The right of citizens to participate in the conduct of public affairs is one of those democratic principles which should be common to all countries of the modern world. And this right is also enshrined in the introduction of the European Charter of Local Self-Government (MELLS). This principle can be most directly exercised at local level, through democratically elected local authorities. The transfer of powers, responsibilities and financial resources from the state to local authorities (local communities) is the democratic process of (fiscal) decentralization. The exercise of MELLS affect the financial relationships between the central and local authorities, since it is necessary to provide such funding of local communities that these will be effective and sufficiently independent in satisfying the public needs of the local population and increasing prosperity of society as a whole. Municipalities in Slovenia are basic units of local self-government. The thesis checks compliance of the current system of funding local communities (municipalities) in Slovenia with the basic guidelines of the theory of (fiscal) decentralization and the MELLS principles. The area of covering the costs of municipal tasks is being discussed, their structure and the degree of interconnection between the allocations in the framework of the mechanism of statutory spending and the data collected on the costs of the municipalities. Based on the results we can conclude that the MELLS principles are satisfactorily integrated into the legal system of the country. However, deviation is observed in the financial sector, where the principle of proportionality is not observed. In the period from 2010 to 2014 the municipalities had not been adequately funded according to their tasks. The average cost per capita in this period is by 1.8% more than the resources on the basis of statutory spending. Municipalities depend mainly on income tax and the rate of autonomy regarding their own taxes and their rates is low. In the observed period, expenditure of municipalities on average decreased by 6%, worrying is the fact that the main cause of the decrease is in the reduction of capital expenditures by -17.2% and capital transfers by - 21.8%, the current expenditure decreased by -1% while the transfer expenses increased by + 4.6%. Together, the running costs that are taken into account when calculating the lump sum in proportion 2014/2010 increased by + 1%, and the lump sum itself decreased by 2.5%. This demonstrates that the investment capacity of municipalities significantly worsened and this is the most important element of the implementation of the development tasks of the municipality. The volume of statutory spending of the municipality dropped by 1.14%, and lagged behind the actual municipal budget. The total indebtedness of municipalities is acceptable and amounts to 899.2 million euros which represents 2.41% of GDP, and 2.8% in the total debt of the country. The share of municipal investments in total GDP has increased to 2.4% of GDP. The municipalities financed the investments from its own resources (55%), EU funds (24%) and debt (5%), with funds from the state 16% investment. According to the provisions of the new EU financial perspective for 2014-2020, the opportunities and funding for co-financing municipal investments is significantly reducing, which will have implications on the reduction of municipal investments. If these resources will not be possible to replace, we can expect a negative impact on the country's GDP and developmental differences between municipalities. In comparison with the period 2007 to 2009, an increase in the trend of negative gap has been noticed between the statutory spending and the cost for carrying out the tasks of municipalities. This shows the need to improve the existing model of financing.

V zadnjih desetletjih je opaziti močan porast neposrednih investicij v mednarodnem okolju. Zaradi ugotovljenih številnih pozitivnih učinkov, ki jih imajo na državo prejemnico, je v razvitih državah in državah v razvoju posledično prišlo do liberalizacije politike do TNI in zmanjševanja regulativnih ovir na številnih področjih, predvsem z namenom oblikovanja prijaznega poslovnega okolja za tuje investitorje in željo privabiti čim več investicij v državo. Zelo dober primer so države Srednje in Vzhodne Evrope, v katerih je prav na ta račun v zadnjem desetletju prišlo do močnega porasta TNI. To lahko opazimo še posebej na Češkem, Poljskem in Madžarskem. Slovenija pa je kljub svoji razvitosti po drugi strani država, kjer so prilivi vhodnih TNI še vedno zelo skromni. Cilj magistrske naloge je bil ugotoviti, katere so tiste pomanjkljivosti in prednosti slovenskega okolja v primerjavi s konkurenčnimi državami SVE regije, ki odvračajo tuje investitorje od Slovenije. Zanimalo nas je tudi, kako s politiko do TNI, ki jo izvaja država za privabljanje tujih investitorjev ugotovljene pomanjkljivosti popraviti. Politika do TNI, oziroma konkretneje, spodbude, ki jih vlada pripravlja za privabljanje TNI, so šele sekundarnega pomena pri odločanju investitorjev za določeno državo. Te pridejo do izraza, ko se investitorji odločajo med makroekonomsko podobnimi državami, ki že zadostijo njihovim primarnim tržnim potrebam. Kljub temu pa so z vidika države spodbude tisti instrument, s katerim je mogoče relativno hitro in enostavno povečati konkurenčnost poslovnega okolja ali privabiti investitorje v določene panoge. Zato predstavlja pomembno orodje pri izboljševanju elementov investicijske klime. Ugotovili smo, da v Sloveniji kljub majhnemu trgu največje pomanjkljivosti niso v tržnih dejavnikih (kot so dostop do trga ali naravnih virov), temveč v dejavnikih investicijske klime, predvsem ekonomsko-regulatornega okolja države ter podpore podjetništvu. Analizirane države se soočajo z nekaterimi zelo podobnimi ovirami, kot so administrativne ovire za tuje investitorje, nezaupanjem v vlado ter rigidnostjo trga delovne sile. V Sloveniji močno izstopajo še slabo makroekonomsko okolje, visoko obdavčenje delovne sile ter težavno pridobivanje dodatnih virov financiranja. Vendar ima Slovenija na drugi strani zelo kvalitetno delovno silo, inovativno moč, dobro kvaliteto življenja ter dokaj enostavno poslovanje v primerjavi z izbranimi državami, kar povečuje njeno konkurenčnost. Državne spodbude v Sloveniji so naravnane v smeri odpravljanja ugotovljenih tržnih pomanjkljivosti, vendar so te zastavljene preveč široko in so posledično neprilagodljive dejanskim potrebam investitorjev. Z njihovo primerjavo smo ugotovili, da bi jih bilo smiselno prestrukturirati v smeri individualnih paketov spodbud, večjega deleža povratnih sredstev ter jih ciljno usmeriti na nekaj ključnih področij. Zavedati se moramo, da državne spodbude same po sebi ne bodo naredile bistvene spremembe. Lahko pa s ciljno usmerjenim pristopom države in skupaj s preoblikovanjem ostalih elementov poslovnega okolja izboljšajo konkurenčnost in vplivajo na to, da Slovenija postane privlačnejša država za mednarodne investicijske projekte. ; Over the last decades there has been a sharp increase of the direct investments in international environment. In the developed and developing countries the process of liberalisation of policy towards FDI and the reduction of regulatory obstacles have been made in many areas due to numerous established positive effects which have impacted the recipient country. In particular, the aim is to create a friendly business environment for foreign investors and a desire to attract the largest possible number of investments to the country. A very good example of this practice are countries of the Central and Eastern Europe in which there has been an increase of FDI in the last decade. That was observed particularly in the Czech Republic, Poland and Hungary. On the other hand, despite its development, Slovenia is the country where the inflows of the inward FDI are still very modest. The purpose of the thesis was to determine which are these weaknesses and strengths of the Slovene environment in comparison with competitive countries of the CEE region, which discourage foreign investors from Slovenia. We were interested in knowing if these weaknesses can be improved with Slovenian policy toward FDI. The policy towards FDI or more specifically the incentives established by the Government to attract FDI are only of secondary importance in choosing investors for a particular country. These incentives become important when the investors decide between similar macroeconomic countries that already meet their primary market needs. Nevertheless, from the point of view of the state, the incentives are the instrument that can relatively quickly and easy increase the competitiveness of the business environment or attract investors to certain sectors. Therefore, it represents an important tool in improving elements of the investment's climate. We have noted that the biggest shortcomings in Slovenia are present in the factors of investment's climate and not in the market factors. Analysed countries are facing some similar obstacles, such as administrative obstacles for foreign investors, non-confidence to the government and rigidity of the labour market. In Slovenia there is a strong stand out of poor macroeconomic environment, higher taxation of labour and additional funding sources which are difficult to obtain. However, Slovenia has, on the other hand, a high quality workforce, innovative strength, good quality of life and fairly simple business in comparison with other countries of matter, which increases its competitiveness. In Slovenia, state incentives go in the direction of eliminating the identified deficiencies in the market. But the setting of these is too wide and consequently inflexible of real needs of investors. By comparing these, we reached findings that it would be reasonable to restructure it in the direction of the individual packages of incentives, with greater proportion of return funds and target them to focus on a few key areas. We need to be aware that state incentives by itself won't make any significant changes. But with more targeted approach of the state and together with the transformation of other elements of the business environment, we can improve the competitiveness and influence on Slovenia becoming more attractive country for international investment projects.