ANALIZA DOLOČANJA UPRAVIČENIH STROŠKOV PRI PROJEKTIH EVROPSKE KOHEZIJSKE POLITIKE : magistrsko delo

Mrak, Tina (author), Klun, Maja (mentor)

Raziskovalni izziv predstavlja dejstvo, da so v vsakem finančnem programskem obdobju določene nove pravne podlage in nova Navodila OU, ki jih morajo države članice EU upoštevati pri črpanju sredstev iz evropske kohezijske politike. Namen magistrskega dela je bil primerjati Navodila OU v finančnem programskem obdobju 2007–2013 in 2014–2020 in morebitne razlike med njimi, primerjati upravičenost stroškov med skladi ESRR, ESS in KS v finančnem programskem obdobju 2014–2020 ter ugotoviti absorpcijsko sposobnost med Slovenijo, Češko in Estonijo v zadnjih dveh finančnih programskih obdobjih. Glavni cilj je bil ugotoviti morebitne razlike med Navodili OU v finančnih programskih obdobjih 2007–2013 in 2014–2020 in skladi ESRR, ESS in KS, kjer so določeni upravičeni stroški in potrebna dokazila za črpanje sredstev iz evropske kohezijske politike. V magistrskem delu je bila uporabljena primerjalna analiza med državami ter primerjava med razpoložljivimi in počrpanimi zneski v zadnjih dveh finančnih programskih obdobjih. Primerjava je bila narejena tudi med Navodili OU v zadnjih dveh finančnih programskih obdobjih ter med skladi ESRR, ESS in KS v finančnem programskem obdobju 2014–2020 z namenom ugotovitve napak in predlogov za boljše črpanje evropskih sredstev v prihodnjem finančnem programskem obdobju 2021–2027. Cilji v magistrskem delu so bili doseženi s primerjalno analizo med izbranimi državami članicami EU, kjer smo ugotovili, da je bila samo ena izmed držav bolj absorpcijsko sposobna v primerjavi s predhodnim finančnim programskih obdobjem. Med Navodili OU smo primerjali vrste in dokazila za upravičenosti stroškov in ugotovili, da so v novem finančnem programskem obdobju dodani upravičeni stroški pavšala in finančnih instrumentov. Z magistrskim delom smo prispevali k strokovnemu področju upravičenosti stroškov evropske kohezijske politike, saj magistrsko delo podaja strjen pregled upravičenih stroškov v evropski kohezijski politiki in potrebna dokazila za dokazovanje le-teh.

• Language: Slovenian
• Keywords: Navodila organa upravljanja, upravičenost stroškov, finančno programsko obdobje, absorpcijska sposobnost, evropska kohezijska politika
• Work type: Master's thesis/paper
• Typology: 2.09 - Master's Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [T. Mrak]
• Year: 2020
• Number of pages: XII, 81 str.
• PID: 20.500.12556/RUL-122044
• UDC: 32:061.1EU:336.532
• COBISS.SI-ID: 39200771
• Publication date in RUL: 18.11.2020

Secondary language

• Language: English
• Title: ANALYSIS OF THE DEFINITION OF ELIGIBLE COSTS FOR EUROPEAN COHESION POLICY PROJECTS

Abstract

The challenge for research is that in each financial programming period new legal bases and new instructions are defined, which the EU Member States have to follow when implementing the European Cohesion Policy. The purpose of the master thesis was to compare the instructions in the financial programming period 2007–2013 and 2014–2020 and their differences, to compare the eligibility of costs between ESDF, ESF and CF funds in the financial programming period 2014–2020 and to determine the absorption rate between Slovenia, Czech Republic and Estonia in the last two financial programming period. The main objective was to identify possible differences between the instructions in the financial programming periods 2007-2013 and 2014-2020 and the ERDF, ESF and CF funds, which set out the eligible costs and the necessary supporting documents for the use of European Cohesion Policy. The master thesis used a comparative analysis between the countries and a comparison between the available and drawn down amounts in the last two financial programming period. A comparison was also made between the instructions in Slovenia in the last two financial programming period and between the ESDF, ESF and CF funds in the financial programming period 2014–2020 in order to identify errors and proposals for a better absorption rate of European funds in the future financial programming period 2021–2027. The objectives of the Master's thesis were achieved through a comparative analysis between selected EU Member States, whereby we found that only one of the countries was more receptive compared to the previous financial programming period. In the OU's instructions, we compared the types and supporting documents for the eligibility of costs and found that in the new financial programming period, the eligible costs of lump sums and financial instruments were added. With our master thesis we contributed to the field of eligibility of costs in European Cohesion Policy, as the master thesis provides a solid overview of eligible costs in European Cohesion Policy and the necessary supporting documents for them.

• Keywords: Instructions, eligibility of costs, financial programming period, absorption rate, European cohesion policy