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An overview of the fiscal decentralisation process in Croatia

The aim of this paper is to present the administrative-territorial structure of Croatia and describe the process of fiscal decentralisation. Particular attention is given to the functions devolved over time and revenue sources for financing of decentralised functions and an overview of LGUs’ borrowing, debt and contingent liabilities. The emphasis of the paper is on LGUs capital investments and financing from EU funds, as Croatian experience in the EU might be of interest also for other countries within the region. The phases of fiscal decentralisation in Croatia follow the evolution of the fiscal equalisation and general LGUs’ financing system – constantly exposed to the political influence.

fiscal decentralisation, equalisation, EU, political economy, Croatia

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