Naslov
REGIONAL INEQUALITIES AND NON-TAX REVENUES IN THE REPUBLIC OF CROATIA

Autori
Karačić, Domagoj ; Bedeković, Mladena ; Ileš, Marija

Vrsta, podvrsta
Radovi u časopisima, znanstveni

Izvornik
INTERNATIONAL SCIENTIFIC SYMPOSIUM REGION, ENTREPRENEURSHIP, DEVELOPMENT (2022)

Status rada
Poslan

Ključne riječi
Non-tax revenues ; Local and regional self-government units ; Regions ; Development index

Sažetak
Non-tax revenues are revenues collected by state administration, local government units, associations, chambers of public enterprises. Sources of non-tax revenues are linked to individual territorial units. Non-tax revenues generated by local and regional government units include various administrative and governmental fees, revenues under special regulations as well as utility contributions and fees. The development of regions in the Croatia depends on institutional and economic development, while the differences that can be seen in regional development additionally affect the competitiveness of region. Purpose of this paper is to prove that the non-tax revenues are positively related to the development of a particular region in Croatia. Non-tax revenues are measured as the share of non-tax revenues in the total revenues of local and regional government units, while the development of each region is measured by using the development index which is a composite indicator of weighted socio-economic indicators. This paper includes comparative analysis of non-tax revenues for the period from 2010 to 2018, as well as the analysis of non-tax revenues by county and analysis of the county development index according to the existing model in the period from 2014 to 2018. Additionally the connection between regional development and non-tax revenues for period from 2014 to 2018 was tested. Conclusions and recommendations were made based on the comparative analysis of non-tax revenues of local and regional government units, addressing the issue of regional underdevelopment as well as more specific effects of non-tax revenues. Despite the fact that non-tax revenues will increase the autonomy of local and regional government units, finding of this research is that the process of non-tax revenue data collecting is not transparent, especially in the segment of financial and civic reporting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA