Naslov
Measurement of fiscal capacity for Croatian local and regional Governments units

Autori
Jurlina Alibegović, Dubravka

Vrsta, podvrsta
Ostale vrste radova, ostali članci/prilozi

Godina
2004

Ključne riječi
fiscal capacity, local and regional self-government units, Croatia

Sažetak
The main objective of this paper is to give an overview on the most important issues regarding measurement of fiscal capacity for local and regional government units considered as fundamental to the development of a system of intergovernmental transfers and equalisation grants. The paper gives a general background for analysis of those issues in Croatia. In order to achieve this, the number and size of local and regional governments, the present model of financing of the local and regional government units and basic structure of the intergovernmental finance in Croatia will be presented. The brief overview on theoretical concepts for measuring fiscal capacity will be elaborated. Understanding the manner of calculating fiscal capacity (the measure of the ability of local and regional government units to finance public services) it is possible to make the best decisions on intergovernmental transfer and equalisation grant system. Special attention is given to measures of fiscal capacity for Croatian local and regional government units. In this part of the paper, a brief summary of the experiences of the transition countries concerning the measuring fiscal capacity will be added. This paper addresses the difficulties in developing the existing fiscal capacity measures for local and regional government units in terms of scarce and low quality of data in transition countries. The paper will conclude with a summary of the strengths and weaknesses of the overall intergovernmental finance system with elaboration of the importance on the determination of the manner of calculating fiscal capacity as a basis to make the best decisions about transfer and grant system and a discussion of planned or possible reform efforts.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA