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Citizens may be given the authority by law to manage through self-government
particular matters within the state competence.
VI. PUBLIC FINANCE
Article 146
(Financing of the State and Local Communities)
The state and local communities raise funds for the performance of their duties by
means of taxes and other compulsory charges as well as from revenues from their own
assets.
The state and local communities disclose the value of their assets by means of balance
sheets.
Article 147
(Taxes)
The
state imposes taxes, customs duties, and other charges by law.
Local
communities impose taxes and other charges under conditions provided by the
Constitution and law.
Article 148*
(Budgets)
All revenues and expenditures for the financing of public spending must be included in
the budgets of the state.
Revenues and expenditures of the budgets of the state
must be balanced in the
medium-term without borrowing, or revenues must exceed expenditures. Temporary
deviation from this principle is only allowed when exceptional circumstances affect the
state.
The manner and the time frame of the implementation of the principle referred to in the
preceding paragraph, the criteria for determining exceptional circumstances, and the
course of action when they arise, shall be determined by a law adopted by the National
Assembly by a two-thirds majority vote of all deputies.
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If a budget has not been adopted by the first day it is due to be implemented, the
beneficiaries financed by the budget are temporarily financed in accordance with the
previous budget.
*As amended by the Constitutional Act Amending Article 148 of the Constitution of the
Republic of Slovenia, which was adopted on 24 May 2013 and entered into force on
31 May 2013 (Official Gazette of the Republic of Slovenia No. 47/13).
The original text of Article 148 read as follows:
“All revenues and expenditures of the state and local communities
for the financing of
public spending must be included in their budgets.
If a budget has not been adopted by the first day it is due to come into force, the
beneficiaries financed by the budget are temporarily financed in accordance with the
previous budget.
”
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