Naslov
Political economy of fiscal equalization: the case of Croatia

Autori
Bajo, Marko ; Primorac, Marko

Izvornik
Lex localis (1581-5374) 15 (2017), 2; 155-173

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
fiscal equalization ; intergovernmental transfers ; tax revenue sharing ; central government grants ; political economy ; Croatia

Sažetak
Due to ineffectiveness in mitigating fiscal inequalities, Croatian fiscal equalization system has recently been reformed. Before that, criteria for application of fiscal equalization instruments were based on a status of local government units in areas of special national concern and hill and mountainous areas. The aim of this paper is to examine the relationship between the use of equalization instruments and political structure of local government units in 2010. The research revealed a statistically significant relationship between the political alignment of local and central government and the preferential status at areas of special national concern and the distribution of grants through the income tax return.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA