engleski

Government Accounting in the Context of Fiscal Consolidation

Accomplishment of goals of fiscal consolidation is closely related with the issue of fiscal transparency. The crucial element of fiscal transparency is quality of government accounting standards, procedures and practices. Lack of success of fiscal consolidation in numerous countries is considered as consequence of inappropriate setup of government accounting system. Therefore, more intention has to be devoted to legislative framework and implementation of successful government accounting system.

državno računovodstvo; fiskalna konsolidacija; Hrvatska

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