Suchergebnisse

Globalizirani svet, v katerem živimo danes, je zaznamovan z gospodarsko odvisnostjo, ki jo lahko merimo z medsebojnim sodelovanjem držav. Zaradi tega je tudi gospodarstvo z leti prevzelo osrednjo vlogo pri diplomatskem delovanju. Razlika med tradicionalno in moderno diplomacijo je vse manjša. Gospodarska diplomacija je postopoma postala osrednja aktivnost diplomacije in mednarodnih odnosov. Analizirana in obdelana je bila na teoretičnem področju, kjer jo lahko razumemo kot sredstvo zunanje politike. To velja tudi za Republiko Hrvaško, ki je država z zelo dolgo zgodovino diplomacije. Že v času Dubrovniške republike je oblast prepoznala pomen mednarodnega sodelovanja za doseganje medsebojnih koristi. Tudi danes, v globaliziranem svetu, lahko prepoznamo pomen gospodarske odvisnosti in s tem tudi intenziviranja gospodarskih odnosov med državami. Da bi gospodarsko dobro sodelovala z ostalimi državami, je tudi Hrvaška razvila model gospodarske diplomacije, s katerim lahko zaščiti svojo gospodarsko rast in razvoj ter se pozicionira v mednarodnem okolju. Veliko vlogo pri tem ima Hrvaška gospodarska zbornica, ki je odprla svoja Predstavništva v različnih delih sveta. Cilj tega delovanja je promocija hrvaških podjetnikov ter privabljanje tujih naložb in s tem tudi večanje ugleda države v mednarodni areni. Hrvaška gospodarska zbornica ima velik vpliv na hrvaško gospodarstvo zaradi delovanja v tretjih državah, kjer sodeluje pri organizaciji sejmov in celotni promociji države. Tako delovanje Hrvaške gospodarske zbornice predstavlja most med državo in gospodarstvom in je zaradi aktivne udeležbe na mednarodnih trgih njeno delovanje velikega pomena za hrvaško zunanjo politiko in (gospodarsko) diplomacijo. ; The globalized world we live in today is marked by economic dependance, which can be measured by the mutual cooperation of countries. As a result, the economy has also taken on a central role in diplomatic action over the years. The gap between traditional and modern diplomacy is getting weaker, since they often overlap. Economic diplomacy has gradually become a central activity of diplomacy and international relations. Economic diplomacy has been analyzed in the theoretical field, is understood as means of foreign policy. This also applies to the Republic of Croatia, a country with a long history of diplomacy. The authorities in the times of the Republic of Dubrovnik already recognized the importance of economic dependance and thus the intensification of economic relations between countries. In order to cooperate economically with other countries, Croatia has also developed a model of economic diplomacy with which it can protect its economic growth and development, while also positioning itself in the international environment. The Croatian Chamber of Commerce plays an important role with opening different Representative Offices all over the world. The aim of these operations is to promote Croatian enterpreneurs and attract foreign investment. The Croatian Chamber of Commerce has a great influence on the Croatian economy, especially because of its operations in third countries. Thus, operations of the Croatian Chamber of Commerce represent a bridge between the state and the economy, and due to its active participation in international markets, its operations are important for Croatian foreign policy and (economic) diplomacy.

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.

Abstract. The Covid-19 pandemic has transformed our
society, with administrative procedures – as relationships between public authorities and citizens and businesses – being no exception. Still, the innovative digitalisation of such procedures means the 58 administrative
units across Slovenia have been able to develop a responsive administrative system. Using normative, descriptive
and statistical research methods, the article identifies the
relevant drivers and barriers, like user demands leading to a more responsive service, the lack of legal bases,
and the top-down approach discouraging progress.
Correlation analysis shows that digitalisation also holds
important positive implications for the principles of good
governance. Moreover, larger administrative units are
more likely to achieve a higher degree of digitalisation
and hence better public governance. The findings are
useful for designing evidence-based public policies to
properly respond to pandemic-associated challenges.
Keywords: public administration, administrative procedures, Covid-19, good public governance, innovation,
digitalisation, Slovenia