Tina Sever - Academia.edu (original) (raw)

Papers by Tina Sever

The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics ... more The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics of good public governance or good administration, such as more partnership-like, preventive, open, co-operative, responsible and decentralised. The main idea is to improve relations between taxpayers and tax authorities and consequently increase transparency and co-operation between these two parties in a way to resolve any tax issues in a timely manner. The survey of in-depth interviews was made among tax consultants on benefits and deficiencies of the instrument in respect of rule of law. The findings show that taxpayers find this instrument positive, since it forces them to identify tax risk and establish internal tax controls, which improves their business process, and contributes to transparency. However, main lack is not clear definition by law of content of these controls. Finally, they would like to get some more help from tax authority on their legal questions, besides solving t...

Danube

The effectiveness of procedure is important for parties (e.g. citizens or business entities) to b... more The effectiveness of procedure is important for parties (e.g. citizens or business entities) to be able to exercise their rights in due time and is a key foundation of the rule of law. A State with an effective legal system provides a business-friendly environment, which is appealing for investments. The State decides on permits, licenses, taxes, etc. by applying administrative procedure. The aim of the paper is to identify and analyse such matters under public (administrative) law at the national level, which – due to their influence on private rights or obligations – fall under the civil or criminal limb of Article 6 of the ECHR and its requirements, as well as the requirements of Article 13. By means of a case study and descriptive-analytical and normative methods, the paper identifies comparatively selected cases and analyses the ECtHR test regarding reasonable time, focusing on overall procedure duration and the awarded compensations. The findings show that the ECtHR does not d...

DANUBE

The pursuit of global competitiveness requires a complex system of measures that enable the promo... more The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to enhance the understanding of red tape by identifying key sector-specific problems in administrative areas that are crucial for SMEs and offer suggestions for improvement. The paper explores measures related to red tape in the Slovenian and European contexts based on the understanding that transparent regulation with efficient procedures is a precondition for a business-friendly environment that attracts investments. The research is based on a combination of empirical methods applied to a base of over 900 surveys collected from Slovenian SMEs in 2016 and 2017. The results show that entrepreneurs see the greatest administrative burdens in the area of accounting and financial reports, especiall...

Water, Governance, and Crime Issues

Central European Public Administration Review

Accountability is one of the fundamental principles of good governance, defined in various intern... more Accountability is one of the fundamental principles of good governance, defined in various international documents. It is a broad term, which can include different levels of public administration performance, from organisation, relevant regulation, internal and external supervision, transparency to tort liability, etc. The paper focuses on procedural aspects, i.e. decision-making in administrative matters. The latter is usually regulated by an administrative procedure act, which can include among fundamental principles also the principle of accountability. However, other procedural guarantees, e.g. lawfulness, equality, impartiality, proportionality, legal certainty, taking action within a reasonable time, contribute to responsible decision-making as well. In case they are infringed, the state should recognise accountability and have in place an efficient control system providing parties with effective (legal) remedies (e.g. possibility to appeal to the line ministry; administrative...

Journal for European Environmental & Planning Law

Construction permitting and spatial regulations are important for the functioning of modern socie... more Construction permitting and spatial regulations are important for the functioning of modern society as regards enabling basic social needs, the right to a healthy living environment and the possibility to promote business and economic growth. However, what is typical of these real life situations is a collision of several private interests and the public interest. In order to protect the latter, the state needs to set certain limitations also by means of regulations and to ensure the appropriate administrative capacity to implement them. Moreover, the right and possibility to build is important for sustainable regional development. The article addresses the profiles of Slovenia and Croatia, in particular their procedural aspects and administrative systems’ efficiency in the field of construction. The results show that both countries regulate their construction procedures similarly, with a special focus on the simplification of administrative procedures. As such, they continually try...

International Journal of Public Policy

NISPAcee Journal of Public Administration and Policy, 2016

In administrative matters, the parties usually have a right of access to the court and to a fair ... more In administrative matters, the parties usually have a right of access to the court and to a fair trial within a reasonable time limit, as defined by constitutions, only after the exhaustion of appeals. Judicial review is performed in a majority of states by a specialised administrative court in accordance with Articles 6 and 13 of the European Convention on Human Rights (ECHR). Based on a comparative research analysis of supranational and national normative law and European Court of Human Rights (ECtHR) case law, this paper provides insight into the extent to which administrative matters can be reviewed in administrative disputes as well as into the legal remedies available to the parties, especially when the authorities violate time limits, focusing on the compliance of the regulation in Slovenia and Croatia with the ECHR standards. The paper also illustrates a comparative perspective of regulation in other European countries, namely Austria and Estonia. Our findings show the impor...

Public Administration and the Modern State, 2014

DANUBE: Law and Economics Review, 2015

Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen rel... more Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen relations. As the modernization of public administration regulation is undergoing a transformation in the direction of reducing detailed rules on APs and, by the same token, emphasizing fundamental or general principles, research on the development and the state of the art of administrative principles in the general administrative procedure acts (APAs) of selected Eastern Europe countries with a common heritage of Austrian law dating back to 1925 (Slovenia, Croatia, Macedonia and the Czech Republic) was carried out. The normative-comparative analysis reveals differences in approaches to and the pace of APAs reform and content; some countries are taking a more radical approach, mainly by following good governance dimensions. Convergence based on Council of Europe and EU initiatives is also evident. Classical guarantees against the misuse of power (principles of legality, equality, proportion...

Public Administration and the Modern State, 2014

nall, 2016

Aanbevolen citeerwijze bij dit artikel Tina Sever en Polonca Kovac, 'EU principles as a guide for... more Aanbevolen citeerwijze bij dit artikel Tina Sever en Polonca Kovac, 'EU principles as a guide for modelling timely administrative procedures in Slovenia and Croatia', NALL maart 2016,

The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics ... more The emphasis of the voluntary tax compliance instrument seems to be based on the characteristics of good public governance or good administration, such as more partnership-like, preventive, open, co-operative, responsible and decentralised. The main idea is to improve relations between taxpayers and tax authorities and consequently increase transparency and co-operation between these two parties in a way to resolve any tax issues in a timely manner. The survey of in-depth interviews was made among tax consultants on benefits and deficiencies of the instrument in respect of rule of law. The findings show that taxpayers find this instrument positive, since it forces them to identify tax risk and establish internal tax controls, which improves their business process, and contributes to transparency. However, main lack is not clear definition by law of content of these controls. Finally, they would like to get some more help from tax authority on their legal questions, besides solving t...

Danube

The effectiveness of procedure is important for parties (e.g. citizens or business entities) to b... more The effectiveness of procedure is important for parties (e.g. citizens or business entities) to be able to exercise their rights in due time and is a key foundation of the rule of law. A State with an effective legal system provides a business-friendly environment, which is appealing for investments. The State decides on permits, licenses, taxes, etc. by applying administrative procedure. The aim of the paper is to identify and analyse such matters under public (administrative) law at the national level, which – due to their influence on private rights or obligations – fall under the civil or criminal limb of Article 6 of the ECHR and its requirements, as well as the requirements of Article 13. By means of a case study and descriptive-analytical and normative methods, the paper identifies comparatively selected cases and analyses the ECtHR test regarding reasonable time, focusing on overall procedure duration and the awarded compensations. The findings show that the ECtHR does not d...

DANUBE

The pursuit of global competitiveness requires a complex system of measures that enable the promo... more The pursuit of global competitiveness requires a complex system of measures that enable the promotion of business. Yet this goal is strongly hindered by interdisciplinary (legal, economic, managerial, IT) red tape programs in both national and supranational frameworks. The aim of the paper is to enhance the understanding of red tape by identifying key sector-specific problems in administrative areas that are crucial for SMEs and offer suggestions for improvement. The paper explores measures related to red tape in the Slovenian and European contexts based on the understanding that transparent regulation with efficient procedures is a precondition for a business-friendly environment that attracts investments. The research is based on a combination of empirical methods applied to a base of over 900 surveys collected from Slovenian SMEs in 2016 and 2017. The results show that entrepreneurs see the greatest administrative burdens in the area of accounting and financial reports, especiall...

Water, Governance, and Crime Issues

Central European Public Administration Review

Accountability is one of the fundamental principles of good governance, defined in various intern... more Accountability is one of the fundamental principles of good governance, defined in various international documents. It is a broad term, which can include different levels of public administration performance, from organisation, relevant regulation, internal and external supervision, transparency to tort liability, etc. The paper focuses on procedural aspects, i.e. decision-making in administrative matters. The latter is usually regulated by an administrative procedure act, which can include among fundamental principles also the principle of accountability. However, other procedural guarantees, e.g. lawfulness, equality, impartiality, proportionality, legal certainty, taking action within a reasonable time, contribute to responsible decision-making as well. In case they are infringed, the state should recognise accountability and have in place an efficient control system providing parties with effective (legal) remedies (e.g. possibility to appeal to the line ministry; administrative...

Journal for European Environmental & Planning Law

Construction permitting and spatial regulations are important for the functioning of modern socie... more Construction permitting and spatial regulations are important for the functioning of modern society as regards enabling basic social needs, the right to a healthy living environment and the possibility to promote business and economic growth. However, what is typical of these real life situations is a collision of several private interests and the public interest. In order to protect the latter, the state needs to set certain limitations also by means of regulations and to ensure the appropriate administrative capacity to implement them. Moreover, the right and possibility to build is important for sustainable regional development. The article addresses the profiles of Slovenia and Croatia, in particular their procedural aspects and administrative systems’ efficiency in the field of construction. The results show that both countries regulate their construction procedures similarly, with a special focus on the simplification of administrative procedures. As such, they continually try...

International Journal of Public Policy

NISPAcee Journal of Public Administration and Policy, 2016

In administrative matters, the parties usually have a right of access to the court and to a fair ... more In administrative matters, the parties usually have a right of access to the court and to a fair trial within a reasonable time limit, as defined by constitutions, only after the exhaustion of appeals. Judicial review is performed in a majority of states by a specialised administrative court in accordance with Articles 6 and 13 of the European Convention on Human Rights (ECHR). Based on a comparative research analysis of supranational and national normative law and European Court of Human Rights (ECtHR) case law, this paper provides insight into the extent to which administrative matters can be reviewed in administrative disputes as well as into the legal remedies available to the parties, especially when the authorities violate time limits, focusing on the compliance of the regulation in Slovenia and Croatia with the ECHR standards. The paper also illustrates a comparative perspective of regulation in other European countries, namely Austria and Estonia. Our findings show the impor...

Public Administration and the Modern State, 2014

DANUBE: Law and Economics Review, 2015

Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen rel... more Administrative procedures (APs) are tools to protect fundamental human rights in statecitizen relations. As the modernization of public administration regulation is undergoing a transformation in the direction of reducing detailed rules on APs and, by the same token, emphasizing fundamental or general principles, research on the development and the state of the art of administrative principles in the general administrative procedure acts (APAs) of selected Eastern Europe countries with a common heritage of Austrian law dating back to 1925 (Slovenia, Croatia, Macedonia and the Czech Republic) was carried out. The normative-comparative analysis reveals differences in approaches to and the pace of APAs reform and content; some countries are taking a more radical approach, mainly by following good governance dimensions. Convergence based on Council of Europe and EU initiatives is also evident. Classical guarantees against the misuse of power (principles of legality, equality, proportion...

Public Administration and the Modern State, 2014

nall, 2016

Aanbevolen citeerwijze bij dit artikel Tina Sever en Polonca Kovac, 'EU principles as a guide for... more Aanbevolen citeerwijze bij dit artikel Tina Sever en Polonca Kovac, 'EU principles as a guide for modelling timely administrative procedures in Slovenia and Croatia', NALL maart 2016,