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Pregled bibliografske jedinice broj: 381421

Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance


Šimović, Hrvoje
Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance // Economic integrations, competition and cooperating / Kandžija, Vinko ; Kumar, Andrej (ur.).
Rijeka: Faculty of Economics, 2007. str. 1-10 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance

Autori
Šimović, Hrvoje

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Economic integrations, competition and cooperating / Kandžija, Vinko ; Kumar, Andrej - Rijeka : Faculty of Economics, 2007, 1-10

ISBN
978-953-6148-61-5

Skup
6h International Conference on Economic integrations, competition and cooperating

Mjesto i datum
Opatija, Hrvatska, 19-20.04.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
fiscal system; fiscal relations; fiscal federalism; the European Union

Sažetak
Development of the European integration through the European Union (EU) considers not only strengthening integration from the economic aspect. It also considers the political aspect of the integration i.e. strengthening political integration of member states and their citizens. Political segment of integration considers strengthening of the internal policies of the EU in which fiscal system, i.e. public finances have extremely important role. The EU fiscal system presents reflection of the extremely strong and often confronted interests between the economic and the political integration. These issues are closely related to the second component of this integration, that are the fiscal relations between the EU “ central” level and the national “ lower” levels which bring the all important decisions in the EU. According to the theory of public finance (fiscal federalism) and the criteria of economic efficiency, fiscal functions (allocation, redistribution, stabilization) are assigned to the different levels of government, as well as certain resources for their financing. On the basis of fiscal functions carried out by national levels in the EU, and the manner of their financing, the EU is a prominently fiscally decentralized complex community. The traditional approach to the fiscal federalism that fiscal authorities are transferred from central to lover levels means that this is a process of decentralization, while in the case of the EU this means centralization of fiscal authorities from the level on national states to the EU as a supra-national level. The main goal of this paper is to analyze fiscal relations in the EU according to basic fiscal functions: allocation, redistribution and stabilization. Methodology would include analysis and comparison of positive EU aspect with normative aspect of public finances in multi-level community. Induction of gained results will confirm thesis that, because of political restraints, development of common (central) system of the EU public finances is based on alternative approaches of harmonization and cooperation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
066-0661428-1116 - Razvoj hrvatskog fiskalnog sustava i njegovo usklađenje s pravom EU (Šimović, Jure, MZOS ) ( POIROT)

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Hrvoje Šimović (autor)


Citiraj ovu publikaciju:

Šimović, Hrvoje
Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance // Economic integrations, competition and cooperating / Kandžija, Vinko ; Kumar, Andrej (ur.).
Rijeka: Faculty of Economics, 2007. str. 1-10 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Šimović, H. (2007) Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance. U: Kandžija, V. & Kumar, A. (ur.)Economic integrations, competition and cooperating.
@article{article, author = {\v{S}imovi\'{c}, H.}, year = {2007}, pages = {1-10}, keywords = {fiscal system, fiscal relations, fiscal federalism, the European Union}, isbn = {978-953-6148-61-5}, title = {Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance}, keyword = {fiscal system, fiscal relations, fiscal federalism, the European Union}, publisher = {Faculty of Economics}, publisherplace = {Opatija, Hrvatska} }
@article{article, author = {\v{S}imovi\'{c}, H.}, year = {2007}, pages = {1-10}, keywords = {fiscal system, fiscal relations, fiscal federalism, the European Union}, isbn = {978-953-6148-61-5}, title = {Fiscal System and Fiscal Relations in the European Union: Political Restraints and Alternative Approach to Public Finance}, keyword = {fiscal system, fiscal relations, fiscal federalism, the European Union}, publisher = {Faculty of Economics}, publisherplace = {Opatija, Hrvatska} }




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