Naslov
Case Study on Croatia

Autori
Bajo, Anto

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, ostalo

Knjiga
Fiscal Impact Assessment of Structural Reforms : Case Studies on South East Europe

Urednik/ci
Mrak, Mojmir ; Bauchmuller, Robert ; McClure, Paul

Izdavač
Centar izvrsnosti u financijama za područje jugoistočne Europe (CEF-SEE)

Grad
Ljubljana

Godina
2013

Raspon stranica
69-96

ISBN
978-961-92845-1-3

Ključne riječi
structural reforms, Croatia

Sažetak
The main goal of this paper is to determine how the fiscal costs of structural reforms are integrated into the medium-term budget framework and annual budget of Croatia. The additional goal is to identify the main dilemmas in coordinating the integration of structural reforms into the medium-term budgetary framework and the budgetary process, as well as to indicate problems that need to be analyzed in future learning events in countries that are still developing their budgetary strategic planning. Sources used for implementing the objectives of the research include primary and secondary publications, reports and working materials of the Croatian government, the Ministry of Finance (MoF) and relevant line ministries, as well as books, scientific articles, and papers dealing with strategic planning and the budgetary process. The research is mainly based on the analysis of primary and secondary materials of the government and the Ministry of Finance, and interviews with representatives of the MoF. This paper analyzes the Croatian National Budget from 2000 to 2012, with emphasis on the period after 2010 when the government adopted its first strategy program. The objective is to explain the connection between strategic documents and the budget. The analysis used the Budget Law, the Fiscal Responsibility Act, and subordinate legislation such as regulations governing the budgetary classification. In order to present an authentic practice, and point out the potential problems in the implementation of strategic planning, we used the strategic plans of the MoF and three line ministries (LMs): Sea, Transport and Infrastructure ; Environment and Physical Planning ; and Science, Education and Sports. The paper is divided into four parts. After the introduction, the second section explains the legal framework, institutions, and processes of strategic planning of the budget in the medium- term fiscal framework. The third is dedicated to analysis and evaluation of how the fiscal costs of structural reforms are integrated into planning documents, such as the medium-term budgetary framework and budget. The fourth section presents conclusions and recommendations. Apart from the annual Pre- accession Economic Programme document for the EU, the concept of structural reforms is summarized or explicitly stated in the planning and strategic documents of the government. Since 2000, the government has stated that it is necessary to implement structural reforms in a number of economic and fiscal areas of public administration, restructuring and privatization, and reconstruction of the transport sector (e.g., roads, rail). In short, the general platform for structural reforms in the economic system has been based on a significant reduction of the state’s role in the economy, providing more space for private entrepreneurship and improving management of the state finances. However, the costs of structural reforms are included in 70 | Anto Bajo the pre-accession EU programs, and expenditures for individual programs are included in the medium-term budgetary framework and budget but not clearly outlined in the strategic planning budget documents.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA