Naslov
Local and regional governments in the achievement of budget funds

Autori
Mahaček, Dubravka ; Včev, Aleksandar

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Smart and Efficient Economy: Preparation for the Future Innovatie Economy / Karel Doubravsky, Eva Michalikova, Frantisek Milichovsky, Pavel Mracek, Ales Zabloudil - Brno : Faculty of Business and Management, Brno University of Technology, 2016, 673-681

ISBN
978-80-214-5413-2

Skup
21st international scientific conference, Economics and Management 2016 (ICEM-2016)

Mjesto i datum
Brno, Češka Republika, 19.05.2016. - 20.05.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
audits ; financial statements ; local and regional governments ; budget ; revenues

Sažetak
Purpose of the article is to conclude on the size of realized revenues and receipts on the county level in the Re-public of Croatia and determine their trends in the observed period. The paper establishes participation in reve- nues at city, municipality and county level. The results of the comparison may be interested because the state is often compared to the number of local units and revenue. Method of analysis we come to the revenue generated by counties. The obtained data compare, in the period from 2010 to 2012, with the application of the relative numbers, or index and percentages. For each county is determined by the size of the revenue generated per capita. Based on this we derive a conclusion about the dif- ferences in the development of the county. Scientific aim is to investigate how individual levels of local authorities involved in the achievement of the total revenue of all local government units. The goal is to determine the importance of individual levels of local gov- ernment in the realization of total revenue. Findings confirmed that the total revenues and receipts of local and regional (regional) governments, at the level of all counties in 2012 compared to 2010 decreased. This indicates less able to satisfy public needs. Total revenues and revenues per capita in individual counties differ significantly. Established the importance of funding public needs at the level of the budgets of cities. Conclusions relate to confirmation various participation of individual counties in overall revenues and receipts. These differences are the result of territorial organization, that determined the number of counties, cities and municipalities. The assumption that city budgets have the most significant effect on financing public needs has been confirmed, followed by county budget, while municipal budgets have significantly smaller opportunity to participate. The results of this work suggest the need to review the justification of existing territorial organization.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA