Naslov
Reform of Governmental Acounting and Public Finance

Autori
Blažić, Helena ; Mrša, Josipa ; Drezgić, Saša ; Vašiček, Davor ; Donadić, Marko ; Mance, Davor ; Roje, Gorana ; Stepić, Danijela

Izvornik
JM PROJECT, 2.STAGE:

Vrsta, podvrsta
Ostale vrste radova, izvještaj

Godina
2010

Ključne riječi
government accounting ; public finance ; Croatia

Sažetak
Reforms of the public sector in Croatia are overwhelming and under strong pressure of the accession process to the EU membership. Such fast pace of the reforms presents significant effort for the Government and Ministries. In certain areas there is a strong opposition to the reforms especially when it comes to reduction of government spending related to previously given rights and benefits to the certain groups. Economic crisis that had dramatic spillover effects on the Croatian economy has only intensified the problems and made reform more difficult to pursue and implement. There are numerous fields of reform under the framework of strategic documents such as the Strategic Development Framework for 2006-2013, the Government Programmes Strategy 2010-2012, the Economic and Fiscal Policy Guidelines and the Pre-accession Economic Programme (PEP). These documents define key area of the reforms. These are primarily in the area of expenditure allocation, taxation, system of internal financial controls and system of government accounting. One of the major tools for accomplishing these goals was certainly the new Budget Act that enables adoption and implementation of more efficient public finance system. In regards to that, in this phase of the Project, two main areas of reforms are elaborated. Within the part of the reforms of the public sector in Croatia some major categories of these reforms are elaborates, especially the new budget act, structural reforms and improvements of the efficiency of the public administration. Special chapter is devoted to the process of tax harmonization with the EU which is in its advanced phase. The new Budget Act provided the basis for the improvement of public internal financial control and the system of governmental accounting as well.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA