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Načelo dobrega finančnega poslovodenja v okviru deljenega upravljanja sredstev EU
ID Miklič, Matija (Author), ID Grilc, Peter (Mentor) More about this mentor... This link opens in a new window, ID Bugarič, Bojan (Co-mentor)

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Abstract
Načelo dobrega finančnega poslovodenja je eno temeljnih načel upravljanja s splošnim proračunom EU. Izhodišče raziskovanja je hipoteza, da se v okviru deljenega upravljanja sredstev EU načelo dobrega finančnega poslovodenja kaže v številnih posebnostih, ki izvirajo iz upravljanja s sredstvi skladov EU preko nacionalnih organov in ne na centraliziran način na ravni EU, kot je to v primeru porabe proračunskih sredstev posameznih držav ali centralizirano urejenih zveznih držav. Sistem deljenega upravljanja je v disertaciji umeščen v širši kontekst modela večnivojskega upravljanja EU, pri katerem je nakazana nujnost okrepitve simbiotskega odnosa med Komisijo in državami članicami, ki lahko privede do optimalne EU dodane vrednosti sredstev skladov EU v okviru deljenega upravljanja, s čimer utemeljujem svojo osnovno idejo simbiotskega modela optimalne EU dodane vrednosti. V disertaciji se osredotočam na preučevanje posebnih vidikov načela dobrega finančnega poslovodenja, kot se odraža skozi normativno ureditev upravljanja sredstev EU v okviru razdelitve nalog v sistemu deljenega upravljanja na primeru boja proti namernim nepravilnostim in primeru sistema finančnih korekcij zaradi kršitev pravil javnega naročanja, kjer je v praksi zaznati največ težav, ki se odražajo v številnih odkritih kršitvah prava EU in posledičnih finančnih popravkih. Ob preučevanju navedenih problemskih področij z vidika načela dobrega finančnega poslovodenja poskušam podati kritično oceno ustreznosti veljavne ureditve in kritiko nadgraditi s predlogi spremembe zakonodaje EU, saj finančni popravki služijo bolj kaznovanju držav članic kot pa doseganju cilja zaščite finančnih interesov EU.

Language:Slovenian
Keywords:deljeno upravljanje, goljufija, nepravilnost, upravne sankcije, finančni popravki, skladi EU
Work type:Doctoral dissertation
Organization:PF - Faculty of Law
Year:2020
PID:20.500.12556/RUL-115928 This link opens in a new window
COBISS.SI-ID:14264067 This link opens in a new window
Publication date in RUL:29.04.2020
Views:1522
Downloads:257
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Secondary language

Language:English
Title:The principle of sound financial management under shared management of EU funds
Abstract:
The principle of sound financial management is one of the fundamental principles of managing the general budget of the EU. The starting point of the research is the hypothesis that, in the context of shared management of EU funds, the principle of sound financial management is reflected in a number of specificities arising from the management of EU funds through national authorities rather than in a centralised way at the EU level, such as in the case of budgetary spending in individual states or centrally regulated federal states. In the dissertation, the shared management system is placed in the broader context of a multi-level EU governance model, which points to the need to strengthen the symbiotic relationship between the Commission and the Member States, which can lead to an optimal EU added value of EU funds under shared management, from where I substantiate my basic idea of a symbiotic model of optimal EU value for money. In my dissertation, I focus on exploring specific aspects of the principle of sound financial management, as reflected through the regulatory framework for managing EU funds in the context of the division of tasks in the shared management system in the case of combatting intentional irregularities and in the case of financial correction systems for breaches of public procurement rules. It is in these areas that most problems are detected, as reflected in the many detected violations of EU law and the resulting financial corrections. In examining these areas of concern in the light of the principle of sound financial management, I try to critically assess the current regime and build on that criticism with proposals of amendments to EU legislation, since financial corrections serve more to punish Member States than to achieve the objective of protecting the EU's financial interests.

Keywords:shared management, fraud, irregularity, administrative sanctions, financial corrections, EU funds

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