Naslov
Intergovernmental Finance and Fiscal Equalization in Croatia

Autori
Jurlina Alibegović, Dubravka

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, ostalo

Izvornik
Reforming Fiscal Equalization in South East Europe / Peteri, Gabor - Budimpešta : Fiscal Decentralization Initiative for Central and Eastern Europe, 2006

ISBN
963-9419-

Skup
Reforming Fiscal Equalization in South East Europe

Mjesto i datum
Beograd, Srbija, 19.11.2004. - 20.11.2004

Vrsta sudjelovanja
Poster

Vrsta recenzije
Nije recenziran

Ključne riječi
fiskalni odnosi između razina fiskalne vlasti; fiskalna decentralizacija; Hrvatska
(intergovernmental fiscal relations; fiscal decentralisation; Croatia)

Sažetak
The major characteristic of the Croatian system of local and regional self-government is fragmentation, with a multitude of small local and regional self-government units. The subnational level of government has a two-tier system and consists of 426 municipalities and 124 towns (cities) as local self-government units, and 20 counties plus the City of Zagreb as regional selfgovernment units. Local government tax revenues are the most important revenue sources in the budget of subnational units. The second most important local government revenue is non-tax revenue. Grants from the central government to local governments have been increasing the last several years. The basic source for the financing of local and regional government is shared taxes between the central government and the lower levels of government. The main dilemma of intergovernmental finance and fiscal equalization in Croatia is defining the criteria for transferring grants from the central government to local and regional governments. There is a general understanding that it is necessary to make transfers to local and regional self-government units with a below-average fiscal capacity, yet there are no criteria for evaluating this capacity. The main recommendations regarding intergovernmental finance and fiscal equalization in Croatia refers to many areas. The most important ones are the following: • development of fiscal indicators ; • costs assessment of all levels of government per capita, per types of costs, and per local government units ; • improvement of transparency in the budgetary process at all levels of government ; • establishment of clear criteria for financing of basic financial needs for each public service ; • continuous analysis of data and evaluation of measures regarding intergovernmental finances.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA