Magistrska naloga je posvečena poglobljeni obravnavi evropskih vrednot. Vrednote demokracije, pravne države in svobode na samem začetku evropske integracije niso bile popolnoma pozabljene, niso pa tudi zavzemale osrednjega mesta v razpravah o evropski unifikaciji. Večja pozornost jim je bila posvečena šele v devetdesetih letih, ko jih prvič posredno zasledimo v členu F Maastrichtske pogodbe in nekoliko kasneje v 6. členu Amsterdamske pogodbe. Svoboda, demokracija, vladavina prava in človekove pravice so bile sprva omenjene kot načela Evropske unije in so bile šele z novo terminologijo v 2. členu Lizbonske pogodbe (PEU-Liz) preimenovane v vrednote Evropske unije. V okviru naloge sem raziskala, v katerih evropskih dokumentih zasledimo omembo vrednot, kako so se te vrednote skozi čas razvijale in kakšen je njihov pomen v evropskem prostoru. Nadalje sem vrednote, zapisane v 2. členu PEU-Liz, nekoliko bolj podrobno razčlenila, pri tem pa nisem pozabila tudi na vrednoto miru, ki sicer ni našteta med vrednotami 2. člena, a predstavlja temelj evropskega povezovanja, brez katerega nadaljnji razvoj evropskih vrednot ne bi bil možen. Na koncu sem se poglobila še v zunanjo politiko Evropske unije in preučila, kako evropske vrednote učinkujejo v razmerju s tretjimi državami, ki niso članice Evropske unije. Analizirala sem tako pozitivno kot negativno plat širjena evropskih vrednot pod okriljem univerzalnosti in v tem kontekstu ovrednotila različne teorije o razvoju evropskih vrednot preko skupne in zunanje politike EU. ; This master's thesis is dedicated to an in-depth examination of European values. At the beginning of the European integration, values of democracy, the rule of law and liberty were not completely forgotten, but neither did they occupy a prominent position in discussions on European unification. More attention was paid to them later in the 1990s, firstly indirectly acknowledged in Article F of the Maastricht Treaty and later in Article 6 of the Amsterdam Treaty. Freedom, democracy, the rule of law and human rights were originally referred to as the principles of the European Union and were renamed as values only later in the new terminology of Article 2 of the Treaty of Lisbon (TEU-Liz). As part of my assignment, I reviewed in which European documents we can find the notion of values, how they evolved over time and what is their special significance in the European area. Furthermore, I comprehensively analysed the values laid down in Article 2 of the TEU-Liz, among which I also mentioned the value of peace which, incidentally, is not mentioned in Article 2, but represents the foundation of European integration without which further advancement of European values would not be possible. Finally, I expanded my research into the area of EU common foreign and security policy, where I investigated the impact of proliferation of European values in relation to third countries, states which are not members of the European Union. I analysed positive as well as negative aspects of the spread of European values under the auspices of universality and in this context, I examined the various theories regarding the expansion of European values through EU's common foreign and security policy.
Tale Zbornik prispevkov je večinoma nasledek vsakoletne prireditve v režiji Sinagoge Maribor, ki poteka že več let na dan spomina na holokavst pod naslovom Šoa - spominjajmo se. Vsako leto ta dogodek, enodnevni znanstveni posvet, prinese toliko novega gradiva, spoznanj in sintez, da lahko brez pretiravanja rečemo: čeprav so slovenske judovske študije in študije holokavsta močno finančno podhranjene in v nacionalni shemi financiranja temeljnega raziskovanja komajda tu pa tam pridobijo kak skromen projekt, so prav te študije v Sloveniji med najbolj propulzivnimi. ; Ovaj zbornik radova je najvećim delom rezultat godišnje manifestacije u organizaciji mariborske sinagoge, koja se već nekoliko godina održava na Dan sećanja na Holokaust pod nazivom Šoa - da se setimo. Svake godine, ovaj događaj, jednodnevna naučna konferencija, donosi toliko novog materijala, znanja i sinteze da možemo reći bez preterivanja: iako su slovenačke studije Jevreja i Holokausta ozbiljno finansijski nedovoljno finansirane, a nacionalna šema finansiranja osnovnih istraživanja jedva da postoji, ovaj, iako skroman projekat, jedan je od najzahtevnijih studija u Sloveniji. ; Although the Slovenian Jewish and Holocaust studies which have successfully consolidated during the past decade and a half does not enjoy any systematic support and financing from the part of the Slovenian state, they are nevertheless one of the most propulsive fields of scientific inquiry, with a proliferation of seminal publications. The yearly "Shoah - Let Us Remember" symposium organised by Synagogue Maribor as a central part of the commemorations of the Holocaust Remembrance Day regularly brings to light a wealth of new data, insights and syntheses. The reasons for such flourishing of the Slovenian Jewish and Holocaust studies are perhaps twofold: one, there exists a growing understanding especially among the engaged intellectuals in the social sciences and historiography that Slovenia has yet to embark on, and conclude the process of de-Fascistisation, the process that was nowhere in the western world a particularly swift or immediate one. Two, there exists a growing public awareness that history tends to repeat itself in a cyclic fashion and that the collapse of social and economic structures and the sharp decline of democratic principles such as we have witnessed especially since the 2008 world financial crisis bear striking resemblances to the circumstances that existed in the pre-WWII world, and that caused an unheard of genocide and global war. This volume is yet another in the series of very poignant publications on the Holocaust in Slovenia. It is especially commendable that the authors have taken a decisive step into studying the genocide perpetrated on the Romany who was, next to the Jews, principal victims of systematic Nazi extermination policies. Most appropriately, the volume also examines the more exceptional fates of the Jews who were veteran officers of WWII in the Austro-Hungarian armada, and a portrait of Slovenian resistance fighter Ali Kardoš. Two portraits of Slovenian "Righteous Among the Nations", customs officer Uroš Žun and Catholic priest Andrej Tumpej, complement these historical portraits. All these histories are cast against the backdrop of a huge, tragic canvas of Jewish refugees who have, following the Anschluss of Austria in 1938, flooded Europe, ex-Yugoslavia as well, in their frantic search of an exit from "mousetrap Europe". ; Zbornik je pripremljen u okviru projekta Šoa - da se setimo 2012/2013, koji je finansijski podržala Međunarodna alijansa za sećanje na holokaust (IHRA). Objavljivanje zbornika sufinansirala je Opština Maribor (the collection was prepared as part of the Shoah project - let's remember 2012/2013 financially supported by the International Holocaust Remembrance Association (IHRA) Holocaust Remembrance Alliance. The publication of the proceedings was co-financed by the City Municipality Maribor).
A concise characterization of the political-administrative system of the Republic of Estonia with an emphasis on its decentralized characteristics & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the division between legislature, the executive branch, & the judiciary; the composition, election/appointment, & functions/powers of each; unicameral parliament (Rugikogu), (3) regional & local governments, (4) division into counties & communes, & (5) local government structure & powers. Adapted from the source document.
A concise characterization of the political-administrative system of the Republic of Slovenia with an emphasis on its decentralized characteristics & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language(s), & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the composition, election/appointment, & functions/powers of the legislative & executive branches & the office of presidency, (3) regional & local governments, (4) division into counties & communes, & (5) local government structure (the supervisory committee, the municipal council, & the office of mayor). Adapted from the source document.
A concise characterization of the political-administrative system of the Kingdom of Denmark with an emphasis on its decentralized characteristics & territorial division. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure of this constitutional monarchy: the king's/queen's role & the composition, election/appointment, & functions/powers of the legislature & the executive branch, (3) regional & local governments, (7) division into counties & communes, & (8) local government structure & powers. Adapted from the source document.
A concise characterization of the political-administrative system of the Republic of Austria with an emphasis on its decentralization & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the division between the legislature, the executive branch, & the office of president; the composition, election/appointment, & functions/powers of each, (3) regional & local governments, (4) division into states, counties, & communes, & (5) local government structure (the state & county assembly, the municipal council, & the office of mayor). Adapted from the source document.
A concise characterization of the political-administrative system of the Czech Republic with an emphasis on its decentralization & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the composition, election/appointment, & functions/powers of the legislative & executive branches; the term, election, & powers of the president, (3) regional & local self-government, (4) division into counties, townships, & communes, & (5) local government structure (the county assembly & commissioner, municipal council, & the office of mayor). Adapted from the source document.
Among the tasks performed by the Slovenian municipalities to meet the needs of individual residents there is also the provision of local public services. A municipality provides the performance of the public services determined by the municipality itself, & the performance of the public services established by law (local public services). The legal foundations for the regulation & operation of public utility services are given primarily in the Local Self-Government Act & in the Public Utilities Act, as well as in sector-specific laws for individual services. The overview of public utility services & the modes of their performance in two urban municipalities indicate that in Slovenian municipalities, public utility services are performed primarily in two ways: in public enterprises & by awarding a public service concession. Adapted from the source document.
A concise characterization of the political-administrative system of the Greek Republic with an emphasis on its decentralized nature & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the division between the legislature (a unicameral parliament), the executive branch, & the judiciary; the composition, election/appointment, & functions/powers of each; the term, election, & powers of the president, (3) regional & local governments, (4) division into regions, departments, & communes, & (5) local government structure (regional council, general secretary of the region, municipal council, & the office of mayor). Adapted from the source document.
A concise characterization of the political-administrative system of the Republic of Cyprus with an emphasis on its decentralized characteristics & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official languages, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the division between the legislature, the executive branch, & the judiciary; the composition, election/appointment, & functions/powers of each; the term, election, & powers of the president, (3) regional & local governments, (4) division into departments (Greek & Turkish & their UN supervision) & communes, & (5) local government structure (the municipal council, the office of mayor, & administrative committees). Adapted from the source document.
A concise characterization of the political-administrative system of the Republic of Bulgaria with an emphasis on its decentralization & territorial division/composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official language, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) the government structure: the division between the legislature (a unicameral parliament), the executive branch, & the judiciary; the composition, election/appointment, & functions/powers of each; the election & powers of the president, (3) self-government on regional & local levels, (4) division into provinces & communes, & (5) local government structure (the provincial government, municipal council, & the office of mayor). Adapted from the source document.
A concise characterization of the political-administrative system of the Kingdom of Belgium with an emphasis on its decentralization & territorial composition. It begins with basic information about the state, including official name, government type, territorial units, total area, population, population density, capital city, EU membership, official languages, & currency. The synopsis describes briefly: (1) the historical foundation & constitutional basis of the state, (2) government structure: the election/appointment & functions/powers of the legislative & executive branches & the monarch's representative role, (3) the representation of the French, Flemish, & German regions in the parliament, (4) the state's sources of income; tax structure & type, (5) regional & local governments, (7) division into provinces & communes, (8) local government structure (the provincial government, municipal council, & the office of mayor), (9) sources of income for local governments. Adapted from the source document.
Abstract. The article addresses the question of the role of the state in the protection of human rights and freedoms. Like states, rights and freedoms are also created on the basis of social conventions, and any reference to the universal nature or natural character of rights and freedoms is only an ideological moment in the pursuit of political goals. The basic prerequisite for the protection of rights and freedoms is the establishment of organised coercion in the form of state power which brings under its authority the multitude of different interests and diverse ways of implementing justice. The conclusive findings show that for its successful introduction into the lives of individuals, the moral discourse of universal human rights and freedoms needs effective state authority that embeds these rights and freedoms into the foundations of the legitimacy of its own existence. Keywords: Constitutionalism, the state, human rights and freedoms, Leviathan, Thomas Hobbes
The ethical distress of the (post)modern world stimulates and directs us to reflect our ethical and cultural grounds. Man is a transcendent being. He cannot reach or put in order immediate goods he needs if he is not prepared to acknowledge the grounds of his person and develop the virtues of prudence, love, hope, faith, wisdom, justice, courage, temperance etc. These are ethical questions concerning different worldviews and cannot be solved only by scientific methods. Many people who in the past did not care for religion as such, now take seriously religious personal and societal aspects of humane life. The fundamental crucial questions of man are ethical questions. They are in various ways related or perplexed with the question of faith and of science.
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.
