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undergraduate thesis
ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE
Završni rad
2022. urn:nbn:hr:145:267141
Pavlović, Antonija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Pavlović, A. (2022). ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:267141

Pavlović, Antonija. "ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:267141

Pavlović, Antonija. "ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:267141

Pavlović, A. (2022). 'ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:267141

Pavlović A. ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 November 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:267141

A. Pavlović, "ANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:267141

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Metadata
TitleANALIZA I PRIKAZ PRORAČUNA NA PRIMJERU REPUBLIKE HRVATSKE : Završni rad
Title (english)ANALYSIS AND PRESENTATION OF THE BUDGET ON THE EXAMPLE OF THE REPUBLIC OF CROATIA : Final paper
AuthorAntonija Pavlović
MentorDomagoj Karačić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2022-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Ovaj se rad bavi analizom i prikazom proračuna na primjeru Republike Hrvatske. Postavljene su dvije istraživačke hipoteze: pandemija virusa C0VID-I9 ima značajan utjecaj na sastavljanje i izvršenje proračuna za 2021. godinu; glavni ciljevi države očuvati su radna mjesta i potaknuti gospodarstvo. Prva hipoteza odbačena je iz razloga što je planom proračuna za 2021. godinu predviđen značajan rast prihoda u odnosu na plan 2020. godinu. Istina, predviđen je i rast rashoda no taj je rast manji od rasta prihoda, stoga se smanjuje i proračunski manjak. Međutim, potrebno je napomenuti kako trenutačna epidemiološka situacija nije dobra i nije isključeno da će se ona značajno odraziti na gospodarske tokove, zbog čega može doći do značajnog odstupanja od plana prihoda i rashoda. Plan proračuna za 2021. godinu temeljenje na pozitivnim makroekonomskim projekcijama, no ukoliko one izostanu tada je neizbježan značajan utjecaj pandemije na izvršenje proračuna. Druga hipoteza može se potvrditi, s tim da se očuvanje radnih mjesta i poticanje gospodarske aktivnosti u 2021. godini planira izvršiti ponajprije povlačenjem sredstava iz europskih fondova, a ne putem nacionalnih subvencija kako je to bio slučaj 2020. godine. Međutim, ukoliko se epidemiološka situacija pogorša i gospodarska aktivnost dodatno naruši, nije isključeno da će opet biti potrebno za povećanjem subvencija, a posljedično i rebalansom proračuna.
Abstract (english)
This paper deals with the analysis and presentation of the budget on the example of the Republic of Croatia. Two research hypotheses have been set: the C0V1D-19 virus pandemic has a significant impact on the compilation and execution of the 2021 budget; the main goals of the state are to preserve jobs and stimulate the economy. The hypotheses were tested by analyzing the budget plan for 2021. The first hypothesis was rejected due to the fact that the budget plan for 2021 envisages a significant increase in revenues compared to the plan for 2020. True, expenditure growth is also projected, but this growth is lower than revenue growth, so the budget deficit is also decreasing. However, it should be noted that the current epidemiological situation is not good and it is possible that it will significantly affect economic flows, which may lead to a significant deviation from the plan of revenues and expenditures. The budget plan for 2021 is based on positive macroeconomic projections, but if they are absent, then a significant impact of the pandemic on budget execution is inevitable. The second hypothesis can be confirmed, with the proviso that the preservation of jobs and stimulation of economic activity in 2021 is planned to be done primarily by withdrawing funds from European funds, and not through national subsidies as was the case in 2020. However, if the epidemiological situation worsens and economic activity is further disrupted, it is possible that it will again be necessary to increase subsidies, and consequently to rebalance the budget.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:267141
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2023-05-25 12:51:13