Suchergebnisse

Meje med državami članicami Evropske unije na nek način obstajajo le še na papirju – prebivalci Evropske unije lahko delamo v drugih državah članicah, podjetja pa na primer lahko poslujejo v drugih državah članicah pod istimi pogoji kot poslujejo domača podjetja. Notranji trg Evropske unije tako ponuja številne priložnosti podjetjem, ki želijo razširiti svoje poslovanje izven meja svoje države ter s tem izboljšati svoj položaj na zelo konkurenčnem trgu. Priložnosti, ki jih prinaša notranji trg Evropske unije, pa spremljajo izzivi in ovire, za katere je potrebno znanje in viri, tako finančni kot človeški, da se premostijo. Zaradi omejenosti sredstev so mala in srednje velika podjetja bolj izpostavljena izzivom ter se težje spopadajo z ovirami kot pa velika podjetja. Dejstvo, da so skoraj vsa podjetja v Evropski uniji mala in srednje velika podjetja, nalaga ustvarjalcem poslovnega in zakonodajnega okolja veliko odgovornost – malim in srednje velikim podjetjem, še posebej pa mikropodjetjem, je potrebno zagotoviti trg, na katerem lahko enakovredno nastopajo skupaj z velikimi podjetji. Znaten delež malih in srednje velikih podjetij v Evropski uniji je mnenja, da je prav zakonodaja tista, ki predstavlja najvišjo oviro pri njihovem poslovanju. Za zagotovitev skladnosti z evropsko oziroma nacionalno zakonodajo morajo nameniti velik delež svojih virov, kar nedvomno vpliva na njihovo poslovanje in konkurenčnost. Zavedajoč se izjemnega pomena malih in srednje velikih podjetij za evropsko gospodarstvo, Evropska komisija s svojimi predlogi, akti, ukrepi ter programi zmanjšuje administrativna bremena ter na ta način poskuša zagotoviti enakovredne konkurenčne pogoje za vsa podjetja, ne glede na njihovo velikost. Na vseh korakih cikla specifičnega akta/politike se posebno pozornost namenja malim in srednje velikim podjetjem, še posebej pa mikropodjetjem, ter administrativnim bremenom. Tako se že pri prvotnem načrtovanju pobude, ko Evropska komisija objavi t.i. časovnico, naredi preliminarna ocena potencialnih vplivov pobude na mala in srednje velika podjetja. Preden pa Evropska komisija dejansko predlaga nov predlog, se naprej skozi javno posvetovanje posvetuje z relevantnimi deležniki in oceni možne posledice predloga - to naredi s tako imenovano oceno učinka, ki je obvezna za najpomembnejše pobude in pobude z daljnosežnimi posledicami. Sama ocena učinka je del »MSP testa«, v okviru katerega se, med drugim, naredi natančna analiza učinkov predlagane pobude na mala in srednje velika podjetja. V oceni učinka je posebno poglavje namenjeno tudi analizi administrativnih bremen oziroma administrativnih stroškov, ki bi nastali s sprejetjem pobude, ki se ocenjuje. Rezultati te analize in »MSP testa« omogočajo podlago za odločitev, ali bodo mala in srednje velika podjetja morala upoštevati vse obveznosti, ki izhajajo iz pobude, ali bodo morebiti iz določenih obveznosti izključena oziroma bo za njih veljal blažji režim. Med samim izvajanjem posamezne pobude oziroma po koncu njenega izvajanja Evropska komisija z vrednotenjem redno ocenjuje uspešnost, učinkovitost, ustreznost in dodano vrednost ukrepov Evropske unije. V okviru Programa ustreznosti in uspešnosti predpisov – REFIT, ki je bil uveden z namenom narediti zakonodajo Evropske unije kakovostnejšo in lažjo, se izvajajo korektivni ukrepi obstoječe zakonodaje, vrednotenja in preverjanja ustreznosti, ter razveljavitve obstoječe zakonodaje, ki ne služi svojemu namenu. Ne glede na vse napore in ukrepe Evropske komisije za zmanjšanje administrativnih bremen še vedno obstajajo zakonodajni akti, ki so za mala in srednje velika podjetja, še posebej pa za mikropodjetja, zelo obremenjujoči. Leta 2012 so mala in srednje velika podjetja v javnem posvetovanju identificirala deset zakonodajnih aktov Evropske unije, ki so za njih najbolj obremenjujoči - Evropska komisija je v zvezi z identificiranimi akti, kjer je to možno, že ukrepala. ; In a way, borders between the Member States of the European Union remain to exist only on paper – for example, citizens of the European Union can work in other Member States, while enterprises can do business in other Member States under the same conditions as domestic enterprises. The internal market of the European Union offers numerous opportunities to enterprises which want to expand their business outside their country's borders and thereby improve its position on the very competitive market. Opportunities that internal market of the European Union brings are accompanied by challenges and barriers for which know-how as well as financial and human resources are needed to overcome them. Due to lack of resources, small and medium-sized enterprises are more exposed to challenges and face more difficulties with overcoming barriers, in comparison with large enterprises. The fact that almost all enterprises in the European Union are small and medium-sized enterprises imposes a great responsibility on creators of the business and regulatory environment – a market on which small and medium-sized enterprises, and especially micro-enterprises, will be able to equally compete with large enterprises must be ensured. A significant share of small and medium-sized enterprises in the European Union shares the opinion that legislation represents the highest barrier to conduct business. They have to allocate a great share of their resources in order to ensure compliance with European and/or national legislation, which undoubtedly impacts their operations and competitiveness. Being aware of the immense significance of small and medium-sized enterprises for the European economy, the European Commission is reducing administrative burden with its proposals, acts and programmes. In this way, the European Commission is trying to ensure a level playing field for all enterprises, regardless of their size. On all steps of a cycle of a specific act/policy, special attention is paid to small and medium sized enterprises, especially to micro-enterprises, and administrative burden. It starts with the planning of the initiative, when the European Commission publishes a roadmap, in which a preliminary assessment of initiative's potential impacts on small and medium-sized enterprises is done. Furthermore, before the European Commission actually proposes a new proposal, it first evaluates its possible consequences with a so-called impact assessment, which is obligatory for the most important initiatives and for initiatives with far-reaching consequences. The impact assessment is also a part of a "SME test", in the context of which a detailed analysis of initiative's impacts on small and medium-sized enterprises is conducted. Moreover, a specific chapter is dedicated to the analysis of administrative burden and administrative costs, which would be incurred with the adoption of the respective initiative. Results of the analysis and of the SME test represent a basis for a decision whether small and medium-sized enterprises will be included in all obligations, deriving from the initiative, or whether they will be excluded from certain obligations or will they be a subject to a milder regime. During the implementation of a specific initiative or at the end of its implementation, the European Commission regularly assesses the effectiveness, efficiency, relevance and added value of the European Union's measures. In the context of the Regulatory Fitness and Performance programme – REFIT, which was introduced with the intention of making the legislation of the European Union lighter and of greater quality, corrective measures of existing legislation, evaluations and fitness checks, as well as repeals of existing legislation which is not fit for its purpose, are carried out. Despite the efforts and measures of the European Commission to reduce administrative burden, legislative acts, which are very burdensome for small and medium-sized enterprises, still exist.

V magistrskem delu raziskujemo model in delovanje Slovenske digitalne koalicije (SDK) ter različne poglede deležnikov, ki so vanjo vključeni. V uvodnem delu opišemo strateške dokumente na področju vloge in razvoja informacijsko-komunikacijske tehnologije in informacijske družbe. Na podlagi obstoječih dokumentov in empiričnih podatkov, pridobljenih prek strukturiranih intervjujev, ter po analizi prednosti, slabosti, nevarnosti in izzivov s strani različnih deležnikov ocenimo model in delovanje SDK, v okviru raziskovalnega dela pa je izvedena tudi primerjalna analiza nacionalnih digitalnih koalicij držav članic Evropske unije. Rezultati so pokazali, da je model SDK vzpostavljen po smernicah Evropske komisije, delovanje vzpostavljene SDK pa še ni optimalno in ne izkorišča vseh potencialov delovanja. ; The Master's thesis analyses the model and the functioning of the Slovenian digital coalition (SDK) and the different views of the stakeholders who are part of it. The introduction presents the strategic documents regarding the role and the development of information-communications technology and information society. Based on the current documents, the empirical data we collected through structured interviews and the analysis of the advantages, the disadvantages, the risks and the challenges faced by different stakeholders we evaluate the SDK model and its functioning ; moreover, the research also includes a comparative analysis of national digital coalitions in European Union member states. The results show that the SDK model has been developed in accordance with the guidelines of the European Commission, while its functioning has not yet reached the optimal level and does not fully take advantage of all its potential.

V magistrskem delu smo analizirali prisotnost akrilamida v živilih na slovenskem trgu med leti 2010 do 2012. Podatke o vzorčenih izdelkih nam je posredoval ZZV-MB. Cilji raziskave so bili ugotoviti, v katerih živilih je največ akrilamida, ali količina akrilamida v živilih upada in če izmerjene vrednosti presegajo okvirne, ki jih predlaga Priporočilo Komisije Evropskih skupnosti o raziskavi ravni akrilamida v živilih z dne 10.1.2011. Statistično analizo podatkov smo izvedli s programoma EXCEL in SPSS 21.0. Živila so bila razporejena v 10 glavnih skupin, skladno s prilogo Priporočila Komisije Evropskih skupnosti 2010/307/EU. Med 172 analiziranimi vzorci živil so bile najvišje srednje vrednosti v skupinah 2 (krompirjev čips), 293 µg/kg, 7 (kava in kavni nadomestki), 251 µg/kg, in 1 (pomfrit, ki se prodaja pripravljen za zaužitje), 177 µg/kg. Trend zniževanja vsebnosti akrilamida v živilih je opaziti le v skupini 2 (krompirjev čips). Okvirnih vrednosti ni preseglo nobeno živilo. Srednje in najvišje vrednosti akrilamida v živilih iz Slovenije v letih 2010 do 2012 so nižje v vseh skupinah živil v primerjavi z vrednostmi iz Evropske unije v letu 2010 in Velike Britanije v letu 2012. ; In our Master's thesis we have analysed the presence of acrylamide in the foodstuffs on the Slovenian market between the years 2010 and 2012. We got the data on the sampled food from the Institute of Public Health, Maribor. The objective of our research was to determine which foodstuffs contain the highest levels of acrylamide, if the levels of acrylamide in the foodstuffs is decreasing and if the measured levels of acrylamide exceed indicative values, recommended by the recommendation of the Commission of the European Communities on the survey of acrylamide levels in food, dated 10.1.2011. We did a statistical analysis of the data with programs EXCEL and SPSS 21.0. The foodstuffs were divided into 10 main groups in accordance with the annex of the European Commission recommendation 2010/307/EU. Amongst 172 analysed samples of foodstuffs, the highest mean values were in groups 2 (potato crisps), 293 µg/kg, 7 (coffee and coffee substitutes), 251 µg/kg and 1 (French fries, sold as ready to eat), 177 µg/kg. The downward trend of acrylamide levels in foodstuffs is visible only in group 2 (potato crisps). The indicative values were not exceeded in any foodstuff. The middle and the highest levels of acrylamide in the foodstuffs in Slovenia between the years 2010 and 2012 were lower in comparison to European Union's in 2010 and Great Britain's in 2012, in all groups.

Leta 2005 se je v Evropski uniji govorilo o biogospodarstvu kot dolgoročni viziji, ki bo omogočila dvig konkurenčnosti, boljše izkoriščanje virov in zmanjšanje ogljičnega odtisa. Biogospodarstvo bo ena izmed ključnih usmeritev evropskih držav v bližnji in daljni prihodnosti. Smernice razvoja je začrtala tudi Evropska komisija, temu pa sledijo podporni inštrumenti, ki omogočajo vpeljavo akcijskih načrtov in strategij. Nekatere evropske države, med njimi vodilna Nemčija in Nizozemska, imajo tovrstni sistem že močno zakoreninjen v gospodarskih reformah, vse od krožnega gospodarstva, uporabe biomase, principa kaskade dodajanja vrednosti in vpeljave biorafinerij za nove produkte. Priložnosti so tako na vseh področjih, od kmetijstva, lesne in lesnopredelovalne industrije do ribištva in bioosnovane industrije. Namen raziskovalne naloge je bil preveriti dejavnike, ki vplivajo na razvoj biogospodarstva v Sloveniji. Raziskavo sem izvedel s poglobljenimi polstrukturiranimi intervjuji z več predstavniki iz industrije in raziskovalnih ustanov ter s kreatorji politik (državnih ustanov) in grozdov. Izkazalo se je, da v slovenskem prostoru nimamo strategije, namenjene prehodu v biogospodarstvo, in tako prihaja zgolj do kratkotrajnih primerov dobrih praks na tem področju. Zaradi nizkih industrijskih vlaganj, nerazvitega trga in nizke stopnje ozaveščenosti, tovrstnih produktov tudi še ni na tržišču kljub mnogim raziskavam, ki potekajo na tem področju. Potencial grozdenja pa ostaja neizkoriščen. ; Bioeconomy in the European Union was considered a long-term vision leading to increased competitiveness, better use of resources and reduction of carbon footprint already since 2005. Bioeconomy remains one of the key strategies by European countries in the immediate as well as more distant future. The European Commission developed the guidelines, which were followed by instruments enabling the implementation of action plans and strategies. In some European countries, among them Germany and the Netherland as the leading ones, such systems are already deeply rooted in their economic reforms. This includes circular economy, use of biomass, principle of added value cascade and biorefineries. There are opportunities in the field of the processing industry, different fields of biomass production and processing such as agriculture, aquaculture, forestry, food and wood processing, as well as general biobased industry. The aim of this research was to assess the bioeconomy opportunities and factors influencing bioeconomy. Our study was conducted by in-depth semi-structured interviews with several shareholders from industry, research institutions, policy makers and clusters in Slovenia. Surprisingly, we have observed, that in Slovenia, there is practically no strategy focusing on the transition towards bioeconomy, but only few short-term examples of good practice in this field. Although a number of research projects have been conducted in this sector, and considering very low availability of investments in this field, an underdeveloped market and low awareness-level, there are only few biobased products avaiable on the Slovene market. The potential of clustering has thus become been underexploited.

Izgorevanje fosilnih energentov negativno vpliva na naš planet in v veliki meri pripomore k negativnim spremembam našega okolja. Z namenom preprečitve teh sprememb se od devetdesetih let prejšnjega stoletja v svetu, tudi v političnem opredeljevanju, vse bolj krepi zavedanje, da je treba ukrepati in s tem namenom svetovne politike vse več pozornosti posvečajo uvajanju programov, s katerimi bi te spremembe preprečili oziroma jih vsaj omilili. Evropska unija ima pri aktivnostih varovanja okolja vodilno vlogo v svetu. Predvsem pa znotraj unije skrbi za uresničevanje zastavljenih ciljev varstva okolja in državam članicam nalaga obveze za izpolnjevanje skupnih ciljev in dopušča ukrepe, ki naj bi zagotovili izpolnitev zadanih ciljev. S tem namenom dopušča tudi izjeme od načelne prepovedi dodeljevanja državnih pomoči. Le te so dopustne le, če so skladne s pravili, ki opredeljujejo njihovo dodelitev, katera so v izključni pristojnosti Evropske komisije, in uresničujejo cilje skupnega interesa, kar skrb za varstvo okolja zagotovo je. Tako je, dodeljena skladno z enimi od takšnih pravil, to je s smernicami o državni pomoči za varstvo okolja in (energijo) , izjemoma dopustna tudi državna pomoč proizvajalcem, ki proizvajajo električno energijo iz obnovljivih virov, če je predhodno tudi potrjena s strani Evropske komisije. Takšna državna pomoč, je bila leta 2009 z Energetskim zakonom uveljavljena tudi v Republiki Sloveniji, kot podpora za električno energijo, proizvedeno iz obnovljivih virov v okviru podporne sheme. Uveljavitev podporne sheme je bila smiselna in predvsem potrebna z namenom spodbuditi potencialne investitorje k investicijam, ki bodo prispevale k razvoju oziroma povečanju deleža električne energije, proizvedene iz obnovljivih virov, v skupni bruto končni rabi električne energije. Evropska unija je Republiko slovenijo z Direktivo 2009/28/ES Evropskega parlamenta in sveta o spodbujanju uporabe energije iz obnovljivih virov namreč obvezala do leta 2020 doseči 25 odstotni delež energije iz obnovljivih virov v skupni bruto končni rabi energije. Proizvajalci, ki so zgradili oziroma namestili proizvodne naprave za proizvodnjo električne energije iz obnovljivih virov so tako lahko v okviru podporne sheme pridobili podpore, namenjene za pokritje razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva, in prihodki od prodaje te proizvedene električne energije na trgu. Ker so bile vrednosti podpor določene administrativno, na podlagi vrednosti primerljivih investicij pred uveljavitvijo podporne sheme, in v obdobju med leti 2010 in 2012 niso bile usklajene z razmerami enakih investicij posameznih tehnologij na trgu (katerih cene so se bolj ali manj prepolovile), so v mnogih primerih proizvajalcem dodeljene podpore, za katere se izkazuje, da niso sorazmerne in presegajo dopusten obseg državne pomoči opredeljen tako v smernicah o državni pomoči za varstvo okolja in (energijo), kot tudi v nacionalni zakonodaji. V takšnih primerih bi država načeloma morala poseči v že dodeljene državne pomoči, ki se bodo proizvajalcem izplačevale za vso proizvedeno električno energijo v obdobju 15 let od namestitve proizvodne naprave, in jih, skladno z zakonodajnimi določbami, korigirati tako, da bodo služile svojemu namenu, to je pokritju razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva in prihodki od prodaje te energije na trgu. ; The combustion of fossil fuels has a negative impact on the environment and has become a major contributor to negative changes in our environment. To prevent these changes, the awareness that action must be taken has been present from the 1990s onward, including political actions. Global governance, therefore, pays more attention to the introduction of the programmes that prevent or at least mitigate these changes. The European Union has a leading role in the combat against climate changes. The Member States are responsible for meeting common objectives to protect the environment and to implement the measures for the fulfilment of these objectives. In this view, exceptions to the general prohibition on state aid are allowed. These exceptions are allowed only if they are in compliance with the rules that determine their allocation and falling within the exclusive jurisdiction of the European Commission, as well as if they meet the common targets related to environmental protection. In lines with one of these rules, Guidelines on State aid for environmental protection and energy, a state aid for the production of electricity from renewable sources is permitted. This state aid must be previously approved by the European Commission. By implementing the Energy Act in 2009, Slovenia has established such state aid as a support for the production of electricity from renewable energy sources within the frame of the support scheme. The introduction of the support scheme was a sensible and above all the necessary solution to encourage investors for investments that will contribute to the development and to increasing the share of renewable electricity in the gross final electricity consumption. By the Directive 2009/28/EC of the European Parliament and of the Council on the promotion of the use of energy from renewable sources Slovenia become committed to achieve a 25 percent share of energy produced from renewable sources by 2020 in the gross final energy consumption. Producers who built or installed the facilities for the production of electricity from the renewable sources received the support within the support scheme ; the support was intended to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market. These supports were determined administratively on the basis of comparable investments before the support scheme was implemented ; in the period between 2010 and 2012 were not in compliance with the requirements for comparable investments in the market (prices of these investments were more or less halved). Due to that, many producers were granted the supports, which are not proportional and exceed the admissible amount of state aid determined by the Guidelines on State aid for environmental protection and energy, and national legislation. In such cases, the state should intervene in already granted supports, which are to be paid to producers for the produced electricity over the period of 15 years from the installation of the production facility. In accordance with the legislation, supports should be amend in a way to serve their purpose, that is to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market.

Predmet doktorske disertacije je upravljanje zunanjetrgovinske politike države ob upoštevanju delovanja nadnacionalnih entitet, pri čemer je naš osrednji cilj identificirati optimalen način realizacije nacionalnih interesov v okviru nadnacionalne entitete (tj. Evropske unije). Zunanjetrgovinska politika je eno izmed najstarejših ekonomskih področij, o katerem so tekle resne akademske razprave že v Antični Grčiji pred več kot 2000 leti. Vendar o razvoju svetovne trgovine kot sistematičnem globalnem načinu trgovanja govorimo šele od 15. stoletja dalje. Za boljše razumevanje področja v doktorski disertaciji najprej opredelimo teoretska izhodišča, v okviru katerih predstavimo teorije mednarodne menjave ter analiziramo vlogo države in ekonomske diplomacije skozi različna zgodovinska obdobja (merkantilizem, liberalizem, protekcionizem, intervencionizem ter obdobje liberalizacije in globalizacije). Kot najpomembnejše teoretično izhodišče od Davida Ricarda dalje identificiramo ugotovitev, da svet ni ničelna vsota – vse države z zunanjo trgovino pridobivajo. Kljub temu da so države skozi različna zgodovinska obdobja (glede na gospodarske razmere) vodile različne zunanjetrgovinske politike (protekcionistične ali liberalne), teorija in praksa potrjujeta, da liberalna zunanjetrgovinska politika povečuje konkurenčnost gospodarstva. Študije ekonomistov (Sachs in Warner 1995, 35 ; Frey v Pruslecki 2008, 5 ; Krueger 1980, 289) namreč kažejo, da države z liberalno zunanjetrgovinsko politiko dosegajo višjo gospodarsko rast od tistih s protekcionistično. Kot potrditev teze navajamo izsledke analiz, ki kažejo na višje stopnje gospodarske rasti v t. i. hitro rastočih gospodarstvih (državah BRIICS ‒ Braziliji, Rusiji, Indiji, Indoneziji, Kitajski in Južni Afriki). Slednje so na podlagi liberalizacije trgov v zadnjih dvajsetih letih dosegale višje stopnje gospodarske rasti od razvitih gospodarstev. Glede na to da je predmet disertacije zunanjetrgovinska politika v okviru Evropske unije (EU), ki jo Slovenija sooblikuje, se v okviru analize ukrepov osredotočimo na ukrepe zunanjetrgovinske politike EU, vlogo nacionalnih in nadnacionalnih (vladnih in nevladnih) akterjev ter povezavo vsebin z drugimi politikami. Ključni akterji v procesu formalnega delovanja na področju zunanjetrgovinske politike EU so: Evropska komisija (Direktorat za trgovino), Svet EU (Odbor za zunanjetrgovinsko politiko, Coreper in Svet za zunanje zadeve), Evropski parlament ter nevladni akterji (združenja, nevladne organizacije) kot nadnacionalni akterji in (vladni in nevladni) akterji na nacionalni ravni držav članic EU. Prioriteta zunanjetrgovinske politike EU je multilateralna zunanja trgovina, vzporedno pa potekajo pogajanja s številnimi državami oz. regijami za sklenitev preferencialnih trgovinskih sporazumov. Med ukrepi zunanjetrgovinske politike EU je pomembna še Strategija dostopa na trg, v okviru katere se dosegajo sinergije na podlagi okrepljenega partnerstva med Evropsko komisijo, državami članicami in gospodarstvom. Ugotavljamo, da postaja v obdobju globalizacije zunanjetrgovinska politika izrazito večplastna ter da izginjajo meje med zunanjimi in notranjimi politikami. Na primeru pogajanj t. i. Razvojne agende iz Dohe, ki potekajo v okviru Svetovne trgovinske organizacije, potrdimo tezo o prepletanju pogajanj na različnih ravneh (bilateralni, regionalni in multilateralni) in vsebinski povezanosti zunanjetrgovinske politike z drugimi politikami (z razvojno, s kmetijsko ipd.). Slednje potrjujejo tudi strateški dokumenti EU (Strategija Evropa 2020 ; Trgovina, rast in svetovne zadeve ter Globalna Evropa: konkurenčna v svetu), v katere je zunanjetrgovinska politika vključena kot pomemben sestavni del politike konkurenčnosti. ; The doctoral thesis focuses on a country's external trade policy management in relation to the processes witin subnational entities. Our main goal is to identify an optimal approach to realizing national interests in the context of a subnational entity (i.e., the European Union). External trade policy is one of the oldest economic policies. The first discussions on trade issues started among philosophers in Greece 2000 years ago, but global trade as a systematic process emerged in the 15th century. At the beginning of the doctoral thesis, the focus is on the theoretical background ‒ theories of external economic co-operation. We analyse the role of the state and economic diplomacy in different historical periods (mercantilism, liberalism, protectionism, interventionism, liberalisation and globalisation). The most important theoretical finding is (discovered by David Ricardo and confirmed in subsequent theories) that all states, engaged in external trade, gain (we talk about the so called positive sum). Although countries led different external trade policies during various historical periods (liberal or protectionist), theory and experience show that the liberal external trade policy increases competitiveness of an economy. Studies of several economists (Sachs and Warner 1995, 35 ; Frey 1984 ; Pruslecki 2008, 5 ; Krueger 1980, 289) also confirm, that countries with a liberal external trade policy record higher growth rates than those in favour of protectionism. Emerging economies (the so called BRIICS countries ‒ Brasil, Russia, India, Indonesia, China, and South Africa) record higher growth rates in the last twenty years – after liberalising their markets. We analyse the European Union (EU) external trade policy measures, the role of national and subnational (state and non-state) actors, and the interconnectedness of the external trade policy and other national policies. The key actors in the formal process of creating EU external trade policy are: European Commission (Directorate General for Trade), Council of the EU (Trade Policy Committee – formerly 133 Committee ; Coreper, Foreign Affairs Council), European Parliament, non-state actors (associations, non-governmental organisations (NGOs)) as well as actors in the member states (state and non state actors: ministries, diplomatic network, business associations, chambers of commerce, NGOs, etc.). The priority of the EU external trade policy is multilateral trade – successful conclusion of the WTO Doha Development Agenda. In parallel, EU is negotiating preferential trade agreements with several countries and regions. One of the most important trade policy measures is also Market Access Partnership, where active involvement of member states and the business sector is expected. Globalisation has changed the patterns of global economic co-operation and global trade. External trade has become more complex (linked to the competition, energy, environment and sustainable development policies) and the number of actors (state and non-state) involved in the policy has increased significantly. The boundaries between external and internal policies disappear as well. We show the interactions between different actors, negotiating levels, and policies on the World Trade Organisation Doha Development Agenda case, where the positions of the negotiations have to be agreed on at different levels: national, bilateral, regional, and multilateral. External trade policy is an important part of the EU strategic documents (Global Europe: competing in the world, EU 2020), and therefore an important element of the competitiveness policy. The thesis also confirms that the role of economic diplomacy in trade issues has gained importance during the last twenty years. Saner and Yiu (2003) argue that the main function of the post-modern economic diplomacy is representation in the international organisations and influence on other countries' policies.

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.