Ukrepi Evropske komisije za zmanjšanje administrativnih bremen v Evropski uniji za mala in srednje velika podjetja ; Measures of the European Commission to reduce administrative burden in the European Union for small and medium-sized enterprises
In: Maribor
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.