VPLIV LEGALIZACIJE MARIHUANE NA JAVNOFINANČNI VIDIK

Urbančič, Aljaž (author), Klun, Maja (mentor), Umek, Lan (comentor)

Marihuana spada v Sloveniji med prepovedane droge. Peščica ljudi pa se trudi dokazati, da ni škodljiva, vendar da pozitivno vpliva na človekovo zdravje. Ker je marihuana v zadnjem času tako aktualna, zanimiva in tudi diskriminatorna tema, sem se odločil, da v svojem diplomskem delo raziščem, kako bi legalizacija marihuane vplivala na javno-finančni vidik v Republiki Sloveniji. V ta namen sem za raziskovanje uporabil deskriptivno metodo, saj sem predvsem analiziral predhodne raziskave in statistične podatke na temo legalizacije marihuane. Zanimalo me je, kako je v državah, kjer je marihuana že legalizirana, to vplivalo na njihov državni proračun. Zajel sem tudi podatke glede pobiranja davčnih prihodkov v Sloveniji in scene uživanja prepovedanih drog. S pomočjo teh podatkov sem predvidel, kako bi legalizacija marihuane v Sloveniji vplivala državni proračun. Na podlagi raziskovane vsebine sem lahko potrdil oba dela svoje hipoteze. Podatki so pokazali, da je legalizacija marihuane v drugih državah prinesla pozitivne spremembe in se je na račun obdavčitve proizvodnje in prodaje marihuane začelo v državni proračun stekati vedno več denarja. Ker je v Sloveniji veliko uporabnikov marihuane in s tem tudi veliko povpraševanja, je dobro razvit tudi črni trg, ki je edini način, kako lahko uporabniki pridejo do marihuane. Z legalizacijo bi se črni trg preprodaje marihuane in z njo povezan kriminal ustavil oziroma vsaj omejil. Povečal bi se nadzor nad pridelavo in prodajo marihuane ter njenimi uporabniki. Glavno pa je to, da bi se s tem povečal nadzor nad kakovostjo marihuane, ki bi se ponujala na trgu.

• Language: Slovenian
• Keywords: konoplja, legalizacija marihuane, Predlog zakona o konoplji, proračun Republike Slovenije, davek na dodano vrednost, trošarine
• Work type: Bachelor thesis/paper
• Organization: FU - Faculty of Administration
• Year: 2017
• PID: 20.500.12556/RUL-95786
• Publication date in RUL: 21.09.2017

Secondary language

• Language: English
• Title: THE IMPACT OF THE LEGALIZATION OF MARIJUANA IN THE FISCAL ASPECT

Abstract

In Slovenia marihuana is on the list of illegal drugs. A lot of people are trying to get evidence, that the substance is not hurtful, more so, it's effects are positive for human health. Because the drug have become more and more trending, interesting and even discriminatory topic, I have decided to research, how would the legalization of the substance effect on government financial viewpoint in Republic of Slovenia, for my diploma. For my research I have used descriptive method, as I have analyzed previous researches and statistical information on the legalization of marihuana. I was interested about how in countries, where the drug is already legalized, it's effects on the budget of the state. I have also included data based on tax incomes in Slovenia and how much is the value of the drug. With the help of this data, I have predicted how the legalization of marihuana would effect on states budget. Based on my research I can confirm both of my hypotheses. In other countries, where marihuana is legal, the data has shown, that it has positive changes both on the market and on its production, which equals in more money in the state’s budget. In Slovenia, there are a lot of users and with it comes inquire about already good development of black market, which is the only way the users can get marihuana. With the legalization, the illegal dealing and criminal that comes with it would stop or at least be limited. There would be increased supervision on its production and wholesale, even on its users. The main point I want to make is that with the increased supervision, there would be more high quality marihuana on the market.

• Keywords: Cannabis, legalization of cannabis, Proposal of the Cannabis Law, budget of the Republic of Slovenia, value added tax, excise duties