Limited fiscal autonomy of Croatian large cities (CROSBI ID 247795)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Jurlina Alibegović, Dubravka ; Hodžić, Sabina ; Bečić, Emira
engleski
Limited fiscal autonomy of Croatian large cities
By using the OECD classification system, this paper explores to what level Croatian large cities control their tax revenues and specifies the ability of these authorities to introduce taxes and independently generate revenue. The index of fiscal control of Croatian large cities has been calculated and compared with that index of all remaining local government units. The results of our analysis show that in 2015 25 large cities had a slightly higher level of fiscal autonomy when compared with all remaining 531 local government units in Croatia.
fiscal autonomy ; local public finance ; large cities ; index of fiscal control ; Croatia
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