Pregled bibliografske jedinice broj: 1095725
TAX AND OWN REVENUES OF LARGE CITIES IN THE REPUBLIC OF CROATIA
TAX AND OWN REVENUES OF LARGE CITIES IN THE REPUBLIC OF CROATIA // Proceedings of the 14th Economics & Finance Conference / Altunoz, Utku ; Beck, Jiri ; Corbett, Bradley ; Cadil, Jan ; Tamas, Anca ; Vojtovic, Sergej (ur.).
Prag: International Institute of Social and Economic Sciences and International Society for Academic Studies, z. s., 2020. str. 89-98 doi:10.20472/EFC.2020.014.009 (ostalo, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1095725 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
TAX AND OWN REVENUES OF LARGE CITIES IN THE
REPUBLIC OF CROATIA
Autori
Karačić, Domagoj ; Krmpotić, David ; Ileš, Marija
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of the 14th Economics & Finance Conference
/ Altunoz, Utku ; Beck, Jiri ; Corbett, Bradley ; Cadil, Jan ; Tamas, Anca ; Vojtovic, Sergej - Prag : International Institute of Social and Economic Sciences and International Society for Academic Studies, z. s., 2020, 89-98
ISBN
978-80-7668-002-9
Skup
14th Economics & Finance Conference
Mjesto i datum
Lisabon, Portugal, 28.09.2020. - 29.09.2020
Vrsta sudjelovanja
Ostalo
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Large cities ; Tax revenues ; Own revenue ; Fiscal capacity
Sažetak
The budget revenues of cities in the last few years have not been constant and are largely dependent on a number of factors such as: uncertain trends in the local and world economy, uneven criteria for urban development and numerous perennial legislative changes. A lot of legal changes have been made in the Republic of Croatia relating to budget planning and defining the sources of financing of cities, moreover, the Personal Income Tax Act has been amended six times in the period from 2014 to 2019, and the Act on the Financing of Local and Regional Self- Government Units has been amended several times, with a new law on local taxes being introduced in 2018. The reasons for numerous legal changes are twofold and partially stem from the adjustment to the relief of the Croatian economy, and partially from the state's efforts to further relieve the tax burden on labour and income taxation. These changes reflected on, and significantly affected, the fiscal capacity of the revenues of large cities. Recommendations are aimed at greater fiscal autonomy of large cities and are aimed at further implementation of fiscal decentralization, especially in the area related to tax revenues.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
