17 research outputs found
The Transformation from National to Market State Demands a New Approach to the Regulation of the Relationship between the Central Authority and the Local Authorities
No full textCilj rada jest da se ukaže na širi kontekst koji je potrebno imati u vidu prilikom reformiranja postojećeg sustava odnosa lokalne vlasti i centralnih vlasti. U radu se identificiraju ograničenja i mogućnosti koje stoje na raspolaganju nositeljima reforme odnosa lokalne i centralne vlasti. Posebno se naglašava nužnost poštivanja odnosa sustava i njegovih podsustava te elemenata kao nužnog polazišta uspostave novog sustava zadovoljavajuće razine entropije. Udio javnih prihoda premašuje porezni kapacitet hrvatskog gospodarstva. Postojeću poreznu presiju nije moguće održati, s jedne strane, i nužno je, s druge strane, znatno povećati udio lokalne uprave i samouprave u prikupljenim poreznim prihodima. Hrvatska je, postavši punopravna članica Europske unije, prepustila dio svojeg nacionalnog suvereniteta. Napuštanje nacionalnog suvereniteta općenito redefinira sustav i politiku, što, sa svoje strane, čini postojeći odnos centralne i lokalne vlasti kontraproduktivnim. Da bi se smanjile razlike u razvijenosti između pojedinih županija i da bi se osigurao minimalni standard javnih dobara svim građanima, potrebno je uspostaviti novi sustav polazeći od tržišne države. Postojeći sustav odnosa između centralne vlasti i lokalnih vlasti nije bio zadovoljavajući u uvjetima nacionalne države. U tržišnoj državi on je neodrživ. U tržišnoj državi županije moraju preuzeti odgovornost za razvoj gospodarstva na svojem području kako bi se 1) povećao porezni kapacitet koji 2) omogućuje veću količinu i raznovrsnost javnih dobara. Uvođenje ekonomskih principa u preciziranju odnosa između centralne vlasti i lokalnih vlasti ne znači napuštanje interregionalne, interpersonalne i intergeneracijske solidarnosti, ali je njihov odnos nužno zasnovati na principima rasta konkurentnosti koja je temelj opstojnosti i razvoja svake tržišne države. U radu se predlaže, u vektorskom pogledu, promjena pristupa sagledavanja problema i načina rješavanja gospodarskih problema na razini zemlje, te se iz tako određenog odnosa sagledavaju, deriviraju, moguća rješenja odnosa između centralne vlasti i lokalnih vlasti radi ostvarivanja potrebnih javnih dobara demokratskim procesima, a da pri tome javni sektor ne ugrozi konkurentnost gospodarstva. U radu se naglašava potreba definiranja minimalnog standarda javnih dobara na razini zemlje, koju osigurava centralna vlast, uz stimulativne poticaje (uključivo intervencionističke) koje kreira županija, koji će ubrzati razvoj te predstavlja polazište ravnopravnosti svih građana Hrvatske.The objective of the paper is to indicate the wider context that should be taken into consideration when conducting a reform of the existing system of relationship between the local authorities and the central authority. The paper identifies not only the limitations, but also the possibilities available to the holders of the reform of the relationship between the local authorities and the central authority. Furthermore, the paper particularly stresses the necessity of respecting the relationship of the system towards the subsystems and the elements thereof as a necessary prerequisite for the introduction of a new system of satisfactory entropy level. The share of public income exceeds the tax capacity of the Croatian economy. Since, on the one hand, the existing tax pressure is unsustainable, it is, on the other hand, necessary to considerably increase the share of the local administration and self-administration in the income collected from taxes. By becoming a member state of the European Union, Croatia has waived one part of its national sovereignty. Abandoning national sovereignty in general redefines the system and the politics, which for its part makes the existing relationship between the central authority and the local authorities counterproductive. In order to reduce development-related differences among counties, and to secure the minimal standard of public goods for all citizens, it is necessary to establish a new system starting from the market state. The existing system regarding the relationship between the central authority and the local authorities was unsatisfactory in the circumstances of the national state. In a market state, it is unsustainable as such. In a market state, counties ought to take over the responsibility for the development of economy in their areas in order to 1) increase tax capacity that 2) enables a larger quantity and diversity of public goods. Though introducing economic principles into specifying the relationship between the central authority and the local authorities does not mean giving up interregional, interpersonal and intergenerational solidarity, their relationship ought to be based on the principles of competitiveness growth, as a foundation of the survival and development of any market state. The paper proposes a change in the approach to observing the problems, and the manner of solving economic issues at state level; possible solutions regarding the relationship between the central authority and the local authorities may thereby be observed and derived in order to actualise the necessary public goods within democratic processes, whereby the public sector should not jeopardize the competitiveness of the economy. The paper furthermore stresses the need to define the minimal standard of public goods at state level ensured by the central authority, accompanied by stimuli (including the intervention-related ones) granted by the counties, which are meant to accelerate the development and present the starting point for the equality of all the citizens of Croatia
Improvement of tax collection administration in State Revenue Service
No full textMaģistra darbā „Nodokļu parādu administrēšanas pilnveidošana Valsts ieņēmumu dienestā” autors analizē nodokļu parādu administrēšanas procesu no teorētiskās un praktiskās puses.
Faktiskie nodokļu ieņēmumi budžetā tiek nodrošināti divējādi – ar brīvprātīgām nodokļu maksātāju iemaksām un nodokļu iekasēšanu piespiedu kārtā. Autors vērtē nodokļu parādu struktūru un iemeslus, kāpēc nodokļu maksātāji izvairās no nodokļu maksāšanas.
Darba gaitā autors secināja, ka VID nodokļu parādu administrēšana ar katru gadu uzlabojas. Taču jāatzīmē, ka ar katru gadu pieaug arī nodokļu parādi, ko ietekmē gan pastāvošā ēnu ekonomika, gan maksātnespējīgo uzņēmumu pieaugums u.c.
Darba apjoms ir 96 lpp. Darbā ietilpst 17 tabulas un 6 attēli, kā arī 1 pielikums.
Darba beigās autors ir izdarījis savus secinājumus un izvirzījis priekšlikumus
-The theme of the Master Thesis is „Improvement of tax debt management of State Revenue Service”.
In the master Thesis the Author analyzes the tax debt management processes from both theoretical and practical aspects. The two modes of actual tax collections – voluntary tax payer deposits and forced tax collections are discussed, as well as tax debt structure and the reasons for avoiding tax payments are explored in the Master Thesis. Conclusions and suggestions of the Author are given at the end of the Master Thesis.
The overall conclusion of the Author is that tax debt management of SRS is improving gradually. However, the continued tax debt growth is greatly affected by the shadow economics, growing number of insolvent companies and other macroeconomic factors.
The Master Thesis is 96 pages long. The Master Thesis contains 6 figures and 17 tables. 1 appendice are included.
Ekonomska kriza i kriza ekonomske znanosti : ekonomska teorija i ekonomska politika u labirintu tranzicije od "teritorijalne" k "tržišnoj" državi : quo vadis economics
No full textDialektika globalizacije dovela je u pitanje validnost ekonomske znanosti.Ona je ostala bez ekonomske teorije
Kresala
No full text"Kresala" es una obra de la literatura clásica vasca. En este artículo se hace una descripción del libro escrito por el cura Aguirre, en el cual se hace un recorrido por la costa vasca describiendo lugares y gente. Es una recomendación para aquel que le guste la lectura, pues el autor nos hace un pequeño resumen del libro, incluso utilizando citas del mismo, y en él nos dice que una vez empezado no lo dejaremos hasta acabarlo"Kresala" is a work of the Basque classic literature. In this article a description is made of the book written by Father Aguirre, in one he makes a tour of the Basque coast, describing places and people. The book also has a recommendation for all those that like reading, as the author makes a small summary of the book, in which he even quotes himself, and in which he says that once the book has been begun, it cannot be set aside until one has finished reading i
"A story begins here, whether you like it or not" : experiences of women victims of romanticized harassment in the city of Bogotá
No full text"Aquí empieza una historia te guste o no" es una investigación que cuestiona a la vez que aporta al debate sobre el amor romántico y las violencias generadas por su validación social. Pretende poner en la mira al amor romántico como uno de los mantenedores y justificantes de las violencias contra las mujeres. La propuesta de investigación nació de la escucha de las mujeres víctimas de una clase de acoso que la autora ha llamado acoso romantizado, un tipo de violencia contra las mujeres arraigado en la concepción del amor romántico como un mecanismo patriarcal, el cual otorga a los hombres el permiso social para cometerla y, negando la libertad a las mujeres, las condiciona como seres débiles, frágiles, como mujeres que necesitan ser salvadas por los hombres. El acoso romantizado le da poder a los hombres sobre los cuerpos, los sentimientos y las decisiones de las mujeres. Engañosamente disfrazado de conquista amorosa, el acoso romantizado termina invadiendo las vidas de las mujeres tanto en sus ámbitos públicos como en los más privados."A story begins here, whether you like it or not" is a research that both questions and contributes to the debate on romantic love and the violences generated by its social validation. It aims at putting romantic love in the spotlight as one of the maintainers and justifications of violences against women. The proposal of this research was born out of listening to women victims of a kind of harassment the author has named romanticized harassment, a type of violence against women rooted in the conception of romantic love as a patriarchal mechanism, which entitles men with the social per-mission to perpetrate it and, while denying freedom to women, conditions them as weak and fragile beings, as women who need to be saved by men. Romanticized harassment gives power to men over women's bodies, feelings and decisions. Deceptively disguised as a love conquest, the romanticized harassment ends up invading women lives in their public and in their most private spheres.Magister en Abordajes Psicosociales para la Construcción de Culturas de PazMaestrí
Some textile specimens in the collection of the synagogue of the Jewish community in Dubrovnik (Ragusa)
No full textDragocjenu ostavštinu jevrejske opoćne u Dubrovniiku spasio je za posljednjega rata sadašnji predsjednik općine Emiliio Tolentino, a njegovom je zaslugom ujedno ta građa danas uređena kao muzejska zbirka sinagoge. Zahvaljujem E. Tolentinu što mi je omoguoio uvid u tu zbirku i stavio na raspolaganje tekstilne predmete koje na ovom mjestu obrađujem.
Ranije sam već upozorila na značenje skromnih čipaka sačuvanih na torama ove općine. Na platnenim omotačima tora aplicirane su pruge čipkanih umetaka. Po tradiciji, tore su donesene iz španiije, otkud je krajem 15. stolj. u Dubrovnik došlo nekoliko sefardskih porodica i pridružilo se tu onim Jevrejiima koji su već od ranije stalno prebivali u Dubrovačkoj Republici. S ovim platnenim omotačima, kako se danas nalaze, tore su opremljene tek u toku 16. stolj., o čemu svjedoči upravo ovaj njihov čipkani ukras. Omotači su od neispiranog lanenog platna guste teksture, talijanske ili holandske proizvodnje. Takvim kvalitetnim platnom zapadna manufaktura je opskrbljiivaia evropsko tržište, pa i naše primonske gradove. Na svakom od tri omotača starinskom tintom zabelježeno je ime one porodice koja je po tradiciji votirala taj pokrivač. To su imena Termi, Russi i Maestro. Sva tri imena svjedoče o vezama durbrovačkih Jevreja s ograncima tih istih obitelji naseljenih u susjednoj Italiji. U Dubrovniku se pamti da su to bile ugledne građanske porodice još u prošlom stoljeću. Danas tu više nema njihovih potomaka.The Torah Scrolls of the synagogue of the Jewish community in Dubrovnik originate, according to the tradition, from the end of the 15th century, i.e. the period when some Jewish families took their refuge in the Republic of Dubrovnik after being banished from Spain. The wrappers of the Thorah Scrolls consist of flaxy linen, rolled lengthwise, in its full original width of about an ell (ca. 60 cm). The three wrappers are ornamented with narrow lace strips sewn all along their width. This is an early-stage bobbin-lace. Judging by their texture and ornamentation the author comes to the conclusion that they are a product of native Jewish women from the time of the early appearance of the lace in the 16th century when such modest lace existed as anonymous accessories of the common people. On each of the three wrappers the name of the family by which, according to the tradition, the wrapper has been donated, is written with lead-pencil. These names are Termi, Maestro and Russi, and these bobbin-laces have certainly been home-made, by the women from these families. However, as there are nowadays no more specimens preserved of the famous lace of Dubrovnik, "point de Raguse", this modest home-made lace, found even now "in situ" at the place of its origin, proves the existence of the popular lace-work in Dubrovnik of the 16th century. The second object the author deals with is a silky coverlet, wadded and quilted with cotton-wool. The present-day object 'is composed of parts of two identical coverlets, which were at that time known in Europe as products of Spanish and Portuguese artisan workshops. They are made in the "pique-technique", used in the 17th century in the production of such coverlets as well as the parts of men’s and women’s costumes. This object has obviously been imported into Dubrovmk from Spain or Portugal during the first half of the 17th century. This is the only preserved specimen of such commonly used textile accessories in Yugoslavia, which gives evidence of the way of life of the rich middle-class society in western Europe of that time
The unofficial economy in Croatia: causes, size and consequences
No full textThis Occasional Paper reports the research results of a project on the unofficial economy in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Ministry of Finance. The project team report was finalized in early 1997 and it includes some 15 papers which can be obtained both in Croatian (“Financijska praksa”, Vol. 21, No. 1-2, June 1997) and English (http://www.ijf.hr/finpraksa/eng/97/1-2/index.htm). This paper is the summary of the project written by Ivo Bićanić (University of Zagreb) and Katarina Ott (Institute of Public Finance)
The Unofficial Economy in Croatia : Causes, Size and Consequences
No full textIn all economies, there is a part which is not included in the official economy, in other words, economic activities not included in the official statistics. The size of the unofficial economy in the Republic of Croatia was probably at least 25% of GDP in 1995. Two periods can be clearly distinguished between 1990 and 1996. During the first period up to 1993, all available data indicate that the size of the unofficial economy increased in relation to GDP. The second period began in 1994 and it is not possible to make a final judgement because despite the fact that a majority of indicators suggest a fall, some particularly important indicators point to an increase in the size of the unofficial economy. The calculated size of the unofficial economy in relation to GDP (25%) is large and will probably remain so in the foreseeable future because the inherited tradition, the transition with intensified sectoral and institutional restructuring, the large state influence in the economy, especially in privatisation along with the tax pressure, the recovery of growth and new enterprise, only support the unofficial economy. Economic policy aimed at suppressing the unofficial economy must: 1) reduce taxes and customs duties (to the extent permitted by the state budget); 2) selectively reduce regulation; 3) reduce the role of the public sector and the presence of the state in the economy while liberalising the economy; 4) better estimate the size of the unofficial economy within the overall economy and in individual sectors.informal sector
