Naslov
Importance of Tax Revenue Concerning Budgets of Local and Regional SelfGovernment Units

Autori
Jerković, Emina

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

Izvornik
IMR Interdisciplinary Management Research XI / - , 2015, 683-694

Skup
IMR Interdisciplinary Management Research XI, the Josip Juraj Strossmayer University of Osijek, Faculty of Economic in Osijek, Croatia, Hochschule Pforzheim University, Osijek, 2015.

Mjesto i datum
Opatija, Hrvatska, 15.05.2015. - 17.05.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax system, local and regional self-government units, local taxes, regional taxes, budget

Sažetak
Since its independence the Republic of Croatia has commenced a thorough reconstruction of its taxation system according to the market economy taxation policy. Essential taxation reforms have brought the system closer to EU systems i.e. it has been being harmonized with taxation systems of developed European countries. The tax systems of modern countries are using a large number of tax forms, which differs from country to country. The Republic of Croatia has adopted solutions that are used by the majority of European countries. Current tax system of the Republic of Croatia can be viewed through three fiscal levels, but this paper deals with revenue, especially tax revenue of local and regional self-government units. The paper will present importance and a way of collecting revenue, especially tax revenue and satisfying public needs in terms of counties, cities and municipalities.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA