Suchergebnisse

Abstract. The article analyses the innovative Marxist conceptualisation of
politics proposed by the Slovenian political scientist Adolf Bibič. The latter
built on the contributions of Heglo-Marxists and Gramsci to political theory.
At the core of his theory, he placed the question of the political power–class exploitation relationship. He distinguished political politics from self-managing politics, and problematised the dominant Western understandings of politics as well as the theories of elitism and pluralism. Moving away from such theories and dogmatic Marxist notions about the withering away of politics, he formulated his project of humanising politics beyond class exploitation and capitalist relations of production. This project assumed a necessary transformation of political practice in terms of the dialectical process of the socialisation of politics and the politicisation of society.
Keywords: Adolf Bibič, politics, political science, class relations, economic
exploitation.

V pričujoči raziskavi smo preučili strukturo, dejavnike in posledice politične kulture in državljanske participacije v postjugoslovanskih družbah. Uporabljenih je bilo več virov kvantitativnih podatkov, med drugim raziskava 2.178 študentov družboslovja v osmih postjugoslovanskih entitetah (M starost = 19,8 leta, SD = 1,89) ; reprezentativni vzorci Evropske raziskave vrednot (2008) ; pretekli valovi Svetovne raziskave vrednot (1995/8) in podatki raziskave jugoslovanske mladine (Jupio, 1986). Analiza na agregatni ravni je pokazala, da so v socioekonomsko manj razvitih okoljih (Kosovo, BiH in NJR Makedonija) v večji meri prisotni elementi podložniške politične kulture (Almond in Verba, 1963), v okviru katere so se kot ključni elementi na individualni ravni izkazali avtoritarnost, splošni tradicionalizem, tradicionalni pogled na spolne vloge in nacionalizem. Medentitetne razlike na merah ekonomske kulture (ekonomski egalitarizem in državni paternalizem) so povečini majhne in statistično neznačilne, saj vse entitete na obeh indikatorjih dosegajo visoke povprečne vrednosti. V skladu s predvidevanji dopolnjene modernizacijske teorije je demokratična politična kultura bolj koherentna v socioekonomsko bolj razvitih postjugoslovanskih državah, v nasprotju s teorijo pa manj razvite države dosegajo višje povprečne ravni državljanske participacije. Starost in socioekonomski status sta se izkazala za najmočnejša sociodemografska dejavnika politične kulture in državljanske participacije. Višje stopnje učinkovite demokracije (Inglehart in Welzel, 2007) dosegajo socioekonomsko bolj razvite države, ki izkazujejo tudi najvišje stopnje demokratične politične kulture. Longitudinalna analiza ni pokazala enotne smeri političnokulturnih sprememb ; slednje so v zadnjih dveh desetletjih bile v smeri večanja tako demokratičnih kot tudi nekaterih podložniških orientacij (npr. avtoritarnosti). Avtorji sklenejo, da proces demokratične konsolidacije, tako političnokulturne kot tudi institucionalne, v večini postjugoslovanskih družb še ni končan. Na koncu so predstavljene implikacije raziskave. ; The present study examined structures, determinants and consequences of political culture and citizen participation in post-Yugoslav societies. Several empirical data sources were employed, among others a survey of 2,178 social science students in eight post-Yugoslav entities (M age = 19.8 years, SD = 1.89) ; representative samples from European Values Study (2008), earlier waves of World Values Survey (1995/8) and a study of Yugoslav youth Jupio carried out in 1985. The aggregate level results indicated that socio-economically less developed entities (Kosovo, BiH, and FYR Macedonia) scored higher on subject political culture (Almond and Verba, 1963), which was at the individual level found to be characterized by its four core components: authoritarianism, general traditionalism, traditional gender roles attitudes, and nationalism. Between-country differences on measures of economic cultural orientations (economic egalitarianism and state paternalism) were largely minor or insignificant, since all entities scored high on both measures. As predicted by revised modernization theory democratic political culture was found to be more coherent in socioeconomically more developed post-Yugoslav countries. Inconsistent with modernization approach results demonstrated higher levels of citizen participation in less well-off countries. Age and socioeconomic status proved to be the most potent sociodemographic predictors of political culture and citizen participation. Finally, democracy was found to be more effective (Inglehart and Welzel, 2007) in socioeconomically more developed countries, which also scored highest on measures of democratic political culture. Longitudinal analysis did not uniformly confirm substantive political culture changes with changes in the last two decades taking place in both democratic as well as authoritarian direction. Authors conclude that the process of democratic consolidation, both political-cultural as well as institutional, is far from over in the majority of post-Yugoslav entities. Implications of the results are discussed.

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.

Po načelu samoodločbe imajo ljudstva pravico do suverenosti, ki je razdeljena na notranjo in zunanjo samoodločbo. Notranja samoodločba se kaže v pravici do kulturnega, socialnega in ekonomskega razvoja, medtem ko se zunanja najbolj kaže v pravici do oblikovanja svoje države in do nastopanja v mednarodnopravnem prostoru kot suveren subjekt. Teorijo je v mednarodnih dokumentih po koncu druge svetovne vojne začela razvijati OZN, ki je notranjo samoodločbo priznala vsem ljudstvom, medtem ko je zunanjo omejila na kolonialna ljudstva in pri njihovi definiciji ubrala zelo ozko razlago. Druga polovica 20. stoletja je posledično prinesla nastanek ogromnega števila novih držav, zlasti na afriškem in azijskem kontinentu. Več ali manj se vse centralne vlade soočajo z obstojem skupine ali skupin ljudi, ki imajo drugačne kulturne, jezikovne in socialne značilnosti. Pristop vsake centralne vlade do teh skupin ljudi je različen, vendar je v zadnjih stotih letih možno opaziti, da imajo več posluha za njihove potrebe in priznavanja različnih oblik samoupravljanja. Centralne vlade z njimi sprejemajo mednarodne sporazume, ki se zapišejo v ustavo. Teorija pozna dva različna modela, ki skušata pojasniti sanacijsko pravico do samoodločbe, to je zunajpravne pravice do odcepitve, ki naj bi popravila nepravično stanje. Naloga vzame pod drobnogled sanacijsko pravico do odcepitve avtorja Allena Buchanana. Buchanan namreč priznava pravico ljudstvom, ki so grobo zatirani s strani države, odcepitev pa bi predstavljala sanacijo. Katalonija je že več stoletij del Kraljevine Španije. Po španski ustavi ima status avtonomne regije, na podlagi katere ima določene specifične pravice. Kataloncem je po mednarodnem pravu skoraj nemogoče priznati pravico do zunanje samoodločbe, čemur tudi ni naklonjena španska ustava. Nemiri v zadnjem desetletju nakazujejo, da v Španiji nekaj ni v redu, zato je treba morebitno rešitev poiskati v teorijah, kot je sanacijska pravica do samoodločbe. ; According to the principle of self-determination, peoples have the right to sovereignty, which is divided into internal and external self-determination. Internal self-determination is manifested in the right to cultural, social and economic development, while external self- determination is most evident in the right to form one's country and to act as a sovereign entity in the international legal space. The theory was developed in international documents after the end of World War II by the UN, which recognized internal self-determination for all peoples while restricting external ones to colonial peoples and defining a very narrow interpretation in their definition. The second half of the 20th century, in turn, brought about the emergence of a huge number of new countries, especially in the African and Asian continents. More or less all central governments are confronted with the existence of a group or groups of people with different cultural, linguistic and social characteristics. The approach of each central government to these groups of people is different, but over the last hundred years, it can be observed that they have more of an ear for their needs and for recognizing different forms of self-government. Central governments sign international agreements with them and adopt them into constitution. Theory knows two different constructs that seek to explain the remedial right to self-determination, that is, the unlawful right to secession, which is to remedy an unjust state. The task under scrutiny takes the remedial right to secede Allen Buchanan. Buchanan recognizes the right of people who are severely oppressed by the state, and secession would mean a remedial action. Catalonia has been part of the Kingdom of Spain for centuries. Under the Spanish Constitution, it has the status of an autonomous region, on the basis of which it has specific rights. It is almost impossible for Catalans to recognize the right to external self-determination under international law, which is not favored by the Spanish Constitution. The unrest of the last decade suggests that something is not right in Spain, so any solution must be sought in theories such as the remedial right to self-determination.

Doktorska disertacija preučuje specifično usmeritev mednarodne ekonomije, in sicer področje politik razvojne pomoči. Znotraj tega vsebinskega okvirja smo se osredotočili na njeno učinkovitost predvsem zaradi aktualnosti problematike kot številnih s tem povezanih globalnih izzivov. Razvojna pomoč, kot osrednja tematika disertacije, predstavlja temeljni koncept, s katerim države poskušajo razreševati razvojne razlike v svetu. Preučevanje učinkovitosti razvojne pomoči je v okviru ekonomskih znanosti zelo perspektiven koncept, predvsem zaradi dejstva, da je prepad med razvitimi državami globalnega severa in globalnega juga večji kot kadarkoli, dosedanje študije, kot tudi modeli razreševanja pa niso ponudili učinkovitih rešitev za spremembe oz. izboljšanje trenutnega stanja. Vse omenjeno smo preučevali na skupini držav Afrike, Karibov in Pacifika (AKP) iz dveh glavnih razlogov. Prvič, ker je velika večina držav v skupini dolgoletnih prejemnic razvojne pomoči, in drugič, ker omogoča dobro podlago za preučevanje, saj v njo spadajo tako najrevnejše podsaharske države, kot tudi otoške države, ki so v zadnjih letih doživele hiter gospodarski napredek. Struktura disertacije temelji tako na teoretičnem kot tudi aplikativnem delu. V prvem delu, tako predstavimo temeljne teoretične pojme iz razvojne ekonomije odnosov sever-jug, zgodovino sodelovanja držav AKP-ja z različnimi mednarodnimi akterji in teoretične opredelitve razvojne pomoči in njene učinkovitosti. Drugi del je namenjen aplikativni raziskavi učinkovitosti politik razvojne pomoči. Države skupine AKP smo tako razdelili v dve skupini. V skupino A, kjer so tiste, ki so prejele več razvojne pomoči, in skupino B, kjer so tiste, ki so prejele manj. Predpostavljali smo, da so države, ki so prejele več razvojne pomoči, naredile večji razvojni napredek. Njihov napredek smo preučevali na petih ekonomskih in socialnih razvojnih indikatorjih: BDP na prebivalca, obseg izvoza blaga in storitev, smrtnosti otrok do petega leta starosti, rast pričakovane življenjske dobe in število migracij. Na podlagi pridobljenih rezultatov za posamezno področje smo nato generalno sklepali ali so politike razvojne pomoči dosegle svoj namen, torej ali so bile učinkovite. Iz vsebinskega vidika je disertacija izvirni doprinos k ekonomski znanosti pri preučevanju problematike sedanjega sistema podeljevanja razvojne pomoči in posledično njene učinkovitosti, raziskovanja razvojne problematike v državah skupine AKP ter predlogom razreševanja sodobnih izzivov mednarodnega razvoja. Prav tako zapolnjuje vrzel pri preučevanju koncepta mednarodnega razvoja s kvalitativnimi metodami raziskovanja, saj so obstoječe raziskave izrazito kvantificirane. Ker je disertacija napisana v slovenskem jeziku je tudi prispevek k maloštevilni literaturi na tem področju in k nadaljnjem raziskovanju mednarodne razvojne problematike in s tem povezanih globalnih izzivov. ; This PhD dissertation studies a specific direction of international economics — the field of development aid policies, and focuses on its efficiency, mainly due to the relevance of the issue, since it is associated with numerous global challenges. Development aid, as the central theme of this dissertation presents the underlying concept, with which countries attempt to resolve developmental differences around the world. Studying the efficiency of development aid in terms of economic sciences is a very promising concept, mainly due to the fact that the gap between the developed countries of the global South and the global North is larger than ever, and current studies, nor resolution models, offered any effective solutions for changing or improving the current state. All of the above was studied on the African, Caribbean and Pacific Group of States (ACP) for two main reasons: Firstly, because the vast majority of these countries is a long-term beneficiary of development aid and secondly, because this provides us with a sound foundation for studying, including both the poorest Sub-Saharan countries and island states, which experienced rapid economic development in recent years. Thus the structure of this dissertation relies on both theory and application. The first part presents the fundamental theoretical terms from developmental economics, North-South relations, the history of cooperation among ACP countries with various international players and theoretical determination of development aid and its efficiency. The second part is intended for applied research of the efficiency of development aid policies. ACP countries were divided into two groups, group A with those receiving the most development aid and groups B with those receiving the least. We presumed that countries that received the most development aid made the most progress. Their progress was studied according top five economic and social indicators of development: GDP per capita, exports of goods and services, mortality of children under five years of age, growth in life expectancy and the number of migrations. Based on data retrieved for specific fields, we generally presumed whether development aid policies had achieved its purpose – if they were efficient. From the substantive aspect, this dissertation is an original contribution to the science of economics in its study of the problems in the existing system for distributing development aid and consequently its efficiency, to research of development problems in ACP countries and to proposals for meeting the modern challenges of international development. It also fills the gap in the study of the concept of international development through qualitative research methods, since existing research is extensively quantified. Since this dissertation is originally in Slovenian, it also adds to the scarce literature in this field and to future research of international developmental issues and the global challenges they bring.

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.

Dogajanje v času komunistične revolucije bistveno vpliva tako na stanje kot tudi na razumevanje sodobne slovenske družbene situacije. V disertaciji avtorica v luči idejnega nasprotja med krščanstvom in komunizmom ter na podlagi konflikta, ki se je obenem razvil v obdobju revolucije, razišče vzroke in podlage za omenjeni vpliv. Avtorica v delu pokaže na temeljno povezanost sodobnega položaja in komunistične revolucije na Slovenskem. Kot pojmovni okvir ter orodje za razumevanje izbere Girardovo mimetično teorijo in teorijo o grešnem kozlu. Girard namreč kulturo opisuje kot mimetični cikel, kjer posameznik posnema drugega (tako se začne že v samem otroštvu, ko otrok posnema starše in s tem postane družbeno bitje). Posnemanje je gonilo vsake družbe. Poleg tega pa posnemanje lahko omogoči tudi uničenje družbe, kulture. Girard vpelje grešnega kozla kot razrešitev konflikta, kjer imata dva subjekta enako željo in se skupaj obrneta proti grešnemu kozlu, ki zanju predstavlja vzrok mimetične krize, in je njegovo žrtvovanje pogoj za ponovno vzpostavitev družbenega reda in socialne varnosti. Ta teo-retični okvir omogoča tudi raziskovanje preteklih družbenih konfliktov, posebej pa tudi njihovih posledic v sodobnosti, vključno z vidiki spravnih procesov ter tranzicijske pra-vičnosti. Zato ga avtorica plodno uporabi pri omenjenem raziskovanju. Kot dve nasprotujoči idejni podlagi avtorica predstavi krščanstvo in komunizem, ki sta že v svojem idejnem temelju diametralno nasprotni, posebej pa ju prikaže preko Girar-dove teorije. Krščanstvo s krističnim pojmovanjem osebne svobode izstopi iz cikličnosti mehanizma grešnega kozla, komunizem pa prav nasprotno temelji na mimetičnosti. Žrt-vena znamenja v Girardovem pojmovanju, ki opravičijo umor grešnega kozla, temeljijo na dejstvih, ki postanejo sprejemljiva za umor, ne glede na (ne)resničnost le-teh. Implementacija Girardove teorije na slovensko situacijo zajema dva ključna vidika. Prvi vidik je žrtvovanje nasprotnikov komunistične revolucije z žrtvenimi znamenji kolabo-racije, nemirov … Omenjeno žrtvovanje omogoči vzpostavitev totalitarnega komunisti-čnega režima v kraljevini Jugoslaviji in s tem tudi na Slovenskem. Komunizem kot tota-litarni režim ne dopušča alternative, človeka uniformira in osami. Obenem vzpostavi totalni nadzor in teror. Krščanstvo po drugi strani človeka opolnomoči z bogopodobnos-tjo in s tem edinstvenostjo, nedotakljivostjo, nezamenljivostjo ter svobodo. Drugi vidik pa zadeva dejstvo, da konflikt iz časa komunistične revolucije še vedno ni razrešen ter je vladavina prava in vzpostavitev demokratične družbe še vedno nedokon-čan projekt. Kljub demokratični državni ureditvi in propadu komunizma kot dolgoroč-nega družbenopolitičnega in ekonomskega sistema avtorica poudari dva izziva sodobne družbe na Slovenskem. Prvi je prisotnost komunistične ideologije v razmišljanju in delovanju posameznikov, drugi izziv pa je nezadostna uveljavitev tranzicijske pravično-sti. Omenjeni vidiki analize temeljijo najprej že v samem idejnem nasprotju in zasnovi tako komunizma kakor tudi krščanstva. Krščanstvo in komunizem sta v svojem temelju različna. Poseben poudarek je na vidikih dojemanja človeka kot svobodnega in razumskega bitja v obeh idejnih okvirih. Komunizem s komunistično revolucijo nastopi proti človeku, proti človekovemu dostojanstvu in proti človekovi svobodi in s tem krščanstvo postavi v obrambno držo. S tem pa tudi Cerkev, ki je kot ene vidnejših institucij komunistična revolucija ni prevzela in obvladovala, postane braniteljica človekovega življenja in človekovih pravic, obenem pa je postavljena nasproti komunistični revoluciji. Krščanstvo in tudi Cerkev se posluži različnih načinov obrambe in upora, ki niso vselej povsem skladni s krščanskim naukom. Metode obrambe so bile: krščanska drža v odnosu do vojne, do sočloveka, do okupatorja in do revolucionarnih sil, fizična obramba, sodelovanje tako z okupacijskimi kakor tudi revolucionarnimi silami, kulturna, medijska in politična udejstvovanja. Kljub temu je revolucionarno nasilje eskaliralo predvsem v zadnjih letih druge svetovne vojne in prvih letih po revoluciji. Situacije, v katere so bili postavljeni posamezniki na Slovenskem, niso bile enoznačne ali enostavne. Ni šlo zgolj za izbiro med revolucionarno ali protirevolucionarno stranjo, temveč so bile okoliščine zaradi okupacijskih sil bolj zapletene. Ljudem je grozilo neodobravanje, preganjanje ali nasilje z vseh strani. Komunistična partija je monopolizirala odpor proti okupacijskim silam. Že zametki kakršnekoli druge neodvisne organizacije upora so bili lahko kaznovani. Nemalo kristjanov je z namenom domoljubnosti ali nezmožnosti izognitve mobilizaciji postalo del osvobodilnega gibanja, ne glede na ideološko podlago gibanja ali organizacije, ki je gibanje organizirala. Cerkev kljub temu ni bila preveč zaželen partner v uporu, o čemer priča tudi Kardeljevo navodilo: "Duhovne v četah vse postreljajte" (Griesser-Pečar 1996, 109). Ne zgolj navodilo, tudi načrtno degradiranje duhovnikov z zaporom, priporom, deportacijami in usmrtitvami so priča odnosu komunistične partije do cerkvenih dostojanstvenikov. Revolucionarno nasilje je pustilo neslutene posledice ne zgolj v tedanjem obdobju, temveč tudi za sedanji čas, pri čemer pri avtoričinem raziskovanju teh posledic pomembno vlogo igrajo tudi osebne zgodbe, odgovornost na osebni ter družbeni ravni in medgeneracijski prenos travm, ki onemogočajo pravo tranzicijo iz totalitarnega v demokratični sistem. Tranzicija in tranzicijska pravičnost je torej mehanizem, ki si prizadeva v polnosti izpeljati tranzicijo na osebni in družbeni ravni ter vzpostaviti zaupanje v državne institucije, delovanje državnih struktur. Situacija na Slovenskem sicer nakazuje na nekatere pozitivne učinke tranzicijske pravičnosti, kot sta denacionalizacija in odprtje arhivov. Še vedno pa umanjka uveljavitev pravičnosti na osebni ravni, pri čemer so pomemben vidik spravni procesi ter prekinitev medgeneracijskega prenosa travm. Podobno kot na osebni ravni umanjka pravičnost v javni sferi, na primer pluralizacija medijskega prostora, urejene gospodarske pobude, dialog med različnimi družbenimi skupinami, vključno z vstopanjem verskih skupnosti v javno razpravo, vzpostavljanjem zaupanja v državne institucije ipd. Pogled na komunistično revolucijo na Slovenskem skozi prizmo Girardovega grešnega kozla ponudi edinstven okvir, ki poveže razumevanje komunistične revolucije in komu-nističnega sistema s sodobnim položajem slovenske družbe. Po eni strani Girardov mehanizem grešnega kozla lahko razumemo kot dopolnjenega v komunistični revoluciji, po drugi strani pa mehanizem stremi k dopolnitvi v smislu celovite uveljavitve tran-zicijske pravičnosti. ; The events during the communist revolution significantly influence the state and understanding of the contemporary Slovenian social situation. In the dissertation, in the light of the ideological contradiction between Christianity and Communism, and on the basis of the conflict that developed during the revolution, the author explores the causes and grounds for this influence. In this work the author shows the fundamental connection between the contemporary situation and the communist revolution in Slovenia. She chooses Girard's mimetic theory and scapegoat as a conceptual framework and tool for understanding. Girard describes culture as a mimetic cycle, where the individual imitates the other (this starts from the very childhood, when the child imitates his parents and thus becomes a social being). Imitation is the driving force of every company. In addition, imitation can also become a destruction of society, culture. Girard therefore implements the scapegoat as a conflict resolution where the two entities share the same desire and together turn against the scapegoat, which causes them a mimetic crisis and its sacrifice is a condition for restoring social order and social security. This general theoretical framework also makes it possible – to explore past social conflicts, and in particular their consequences in the present, including aspects of reconciliation processes and transitional justice. Therefore, the author fruitfully uses it in the mentioned research. The author embraces Christianity and communism as two opposing ideological bases, which are already diametrically opposed in their conceptual bases, and are especially illuminated by Girard's theory. Christianity, with its cristian notion of personal freedom, stands out from the cyclical nature of the scapegoat, but communism is, on the contrary, based on mimeticism. Victims of character in Girard's conception that justify the murder of a scapegoat are based on facts that become acceptable for murder, regardless of the (un) reality of them. The implementation of Girard's theory on the Slovenian situation thus encompasses two key aspects. The first aspect is the sacrifice of the opponents of the communist revolution with the sacrificial signs of collaboration, riots, … This sacrifice makes it possible to establish a totalitarian communist regime in Yugoslavia, and thus in Slovenia. Communism, as a totalitarian regime, does not allow an alternative, it uniforms and isolates man. At the same time, it establishes total control and terror. Christianity, on the other hand, empowers man with uniqueness, inviolability, irreplaceability and freedom. Another aspect concerns the fact that the conflict from the communist revolution has still not been resolved, and that the rule of law and the establishment of a democratic society are still, in the eyes of many Slovenians, an unfinished project. Despite the democratic state system and the collapse of communism as a long-term socio-political and economic system, the author emphasizes two challenges of contemporary society in Slovenia. The first is the presence of communist ideology in the thinking and action of individuals, and the second challenge is the insufficient implementation of transitional justice. The aforementioned aspects of the analysis are based first of all on the very conceptual contradiction and conception of both communism and Christianity. Christianity and communism are fundamentally different. Particular emphasis is placed on aspects of the perception of man as a free and rational being in both conceptual frameworks. Communism, by communist revolution, stands against man, against human dignity and against human freedom, thereby placing Christianity in a defensive posture. In doing so, the Church, which as one of the most prominent institutions has not been taken over and controlled by the Communist Revolution, becomes a defender of human life and human rights, while at the same time it stands against the Communist Revolution. Christianity, as well as the Church, uses various methods of defense and rebellion that are not always completely in line with Christian teaching. The methods of defense were the Christian stance in relation to war, to fellow human beings, to the occupier and to the revolutionary forces, physical defense, cooperation with both occupation and revolutionary forces, cultural, media and political activities. Nevertheless, revolutionary violence escalated, especially in the last years of World War II and the first years after the revolution. The situations in which individuals in Slovenia were placed were not straightforward or straightforward. It was not merely a choice between a revolutionary or a counter-revolutionary party, but the circumstances were more complex rather than straightforward because of the occupying forces. People were threatened with disapproval, persecution or violence from all sides. The Communist Party monopolized resistance to the occupation forces. The rudiments of any other, independent organization of resistance could have been punished. Quite a few Christians, for the sake of patriotism or inability to evade mobilization, became part of the liberation movement, regardless of the ideological basis of the movement or the organization that organized the movement. The church was not, however, a much-desired partner in the resistance, as evidenced by Kardelj's instruction: "Shoot the priests in the troops." (Griesser-Pečar 1996, 109) Not only the instruction, but also the deliberate degradation of priests through imprisonment, detention, deportation and execution, are witnesses to the Communist Party's attitude towards Church dignitaries. Revolutionary violence has left unprecedented consequences not only in that time but also in the present, with the author's exploration of these consequences also playing a significant role in personal stories, personal and social responsibility, and the intergenerational transmission of traumas that they preclude a real transition from a totalitarian to a democratic system. Transition and transitional justice is thus a mechanism that seeks to fully complete the transition on a personal and social level, and to establish trust in state institutions, the functioning of state structures. Although the situation in Slovenia points to some of the positive effects of transitional justice, such as denationalization, the opening of archives, it still lacks the enforcement of justice on a personal level ; for example, with regard to aspects of media pluralization, orderly economic initiatives, dialogue between different social groups, including the entry of religious communities into public debate, building confidence in state institutions, etc. The view of the communist revolution in Slovenia through the prism of Girard the scapegoat offers a unique framework that connects the understanding of the communist revolution and the communist system with the contemporary position of Slovene society. On the one hand, Girard's mechanism of the scapegoat can be understood as supplemented in the communist revolution, and on the other, the mechanism seeks to supplement in the sense of the full implementation of transitional justice.