Pregled bibliografske jedinice broj: 878761
Control of state audit in budget revenue realization and tax revenue dynamics
Control of state audit in budget revenue realization and tax revenue dynamics // Finance and performance of firms in science, education and practice / Novák, Petr ; Jurigová, Zuzana ; Kozubíková, Ludmila ; Zlámalová, Jana (ur.).
Zlín: Tomas Bata University in Zlín,, 2017. str. 596-609 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 878761 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Control of state audit in budget revenue realization
and tax revenue dynamics
Autori
Mahaček, Dubravka
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Finance and performance of firms in science, education and practice
/ Novák, Petr ; Jurigová, Zuzana ; Kozubíková, Ludmila ; Zlámalová, Jana - Zlín : Tomas Bata University in Zlín,, 2017, 596-609
ISBN
978-80-7454-653-2
Skup
FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION AND PRACTICE
Mjesto i datum
Zlín, Češka Republika, 26.04.2017. - 27.04.2017
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
local government units, budget, tax revenues, control, state audit
Sažetak
Size of realized budgetary funds affects the possibilities of meeting public needs, both at the state and at the local government level. The importance of the state audit is in control of realization and use of budgetary funds. The purpose of this paper is to investigate the size of the budgetary funds at the county level in the Republic of Croatia, as well as to explore and analyse the size and movement of tax revenue in overall realized funds. The purpose of this paper is to point out the possibility of influencing government auditing procedures through controls on improving realization and use of funds of local government units. This paper provides an overview of legislative framework governing the structure of local units, financing of local government units and supervision. The empirical part of the paper analyses the general government revenues and overall revenues at the county level and the movement in tax revenues. The main source of data is data of the Ministry of Finance and the State Audit Office. The survey data show that tax revenues in 2014 compared to 2013 have reduced at the level of counties. The share of tax revenues in overall revenues in every county is different. A characteristic of tax revenues is that they do not have a purpose defined by law, unlike most other local government revenues.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
