engleski

Role of tax revenue of local and regional self-government units in corelation to fiscal decentralisation

Fiscal federalism is relevant part of the theory of public finances which deals with problems of decision making process, capabilities of assessment of liability for taxation and usage of collected means in public sector with two or more levels of fiscal government. Use of fiscal decentralisation in theory and in practise varies from each country to another. It is dependant of system of government, territorial constitution, economic and social development, historical and political circumstances which in the end determine entire configuration of public finances. Which sources of fiscal revenue, in what capacity and in what way to distribute are the main problems that all states encounter frequently. On the one hand problem often lies in collection of taxes or the lack of it and on the other hand on how to properly and productively invest collected tax revenue and how it refflects on the economic development and growth of local self- government units. This paper deals with the revenue of the local and regional self-government units, focusing on the issue of tax revenue and the related types of taxes, furthermore provides a complex approach regarding the different structures of state and self-government revenues. Accordingly, by presenting the requirements of the European Union and the related experience, it reviews the basic elements of the Croatian tax system. The local and central characteristics of the certain types of taxes and the specialities thereof, as well as the applied functional differences are also scrutinized, and a widely accepted opinion of the taxpayers is explained.

fiscal decentralisation ; local self-government unit ; tax revenue

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