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undergraduate thesis
Fiskalna decentralizacija u Republici Hrvatskoj
Završni rad
2020. urn:nbn:hr:145:498465
Vešligaj, Valentina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Vešligaj, V. (2020). Fiskalna decentralizacija u Republici Hrvatskoj : 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:145:498465

Vešligaj, Valentina. "Fiskalna decentralizacija u Republici Hrvatskoj : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:498465

Vešligaj, Valentina. "Fiskalna decentralizacija u Republici Hrvatskoj : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:498465

Vešligaj, V. (2020). 'Fiskalna decentralizacija u Republici Hrvatskoj : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 October 2024, https://urn.nsk.hr/urn:nbn:hr:145:498465

Vešligaj V. Fiskalna decentralizacija u Republici Hrvatskoj : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 October 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:498465

V. Vešligaj, "Fiskalna decentralizacija u Republici Hrvatskoj : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:498465

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Metadata
TitleFiskalna decentralizacija u Republici Hrvatskoj : Završni rad
Title (english)Fiscal decentralization in Republic of Croatia : Final paper
AuthorValentina Vešligaj
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 country2020-06-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Decentralizacija predstavlja odnos između središnje i lokalnih razina vlasti u kojem je određen dio aktivnosti usmjeren prema aktivnostima koje trebaju i moraju obavljati regionalne i lokalne jedinice vlasti, pri čemu im je dana određena samostalnost pri financiranju određenih izdataka, kao i načinima prikupljanja prihoda. Tema ovog rada je prvenstveno objasniti pojam fiskalne decentralizacije, njezine učinke te načine mjerenja, a zatim razjasniti koje su opće prednosti i nedostaci fiskalne decentralizacije. Nakon toga, nužno je pojasniti sustav lokalne i područne (regionalne) samouprave u Republici Hrvatskoj, kako bi bilo razumljivo detaljnije obrađivanje financiranja jedinica lokalne i regionalne samouprave, kao i analiza njihovih proračuna. Nadalje su analizirani izvori prihoda jedinica lokalne samouprave, njihova podjela, udio u sveukupnim prihodima te važnost u odnosu na ostale prihode. U posljednjem, a možda i najbitnijem dijelu rada obrađen je sustav fiskalnog izravnavanja. Polazeći od činjenice kako postoji okomito i vodoravno fiskalno izravnavanje, kao glavni instrument vodoravnog fiskalnog izravnavanja definiran je pojam dotacija te obrazloženi kriteriji za njihovu raspodjelu. Na kraju rada obrađena je problematika fiskalnog izravnavanja u Republici Hrvatskoj.
Abstract (english)
Decentralization is the relationship between the central and local levels of government, in which a certain part of the activity is directed towards the activities that regional and local government units need and must perform, and they are given autonomy in financing certain expenditures as well as in the ways of collecting revenues. The main topic of this paper is to explain the concept of fiscal decentralization, its effects and methods of measurement, and then to clarify the general advantages and disadvantages of fiscal decentralization. After that, it is necessary to clarify the system of local and regional (regional) self-government in the Republic of Croatia, in order to understand in greater detail the financing of local and regional self-government units, as well as to analyze their budgets. Furthermore, the sources of revenue of local selfgovernment units is analyzed, as well as their division, the share of total revenues and the importance in relation to other revenues. In the last, and perhaps most important part of the paper, the system of fiscal equalization will be addressed. Based on the fact that there is vertical and horizontal fiscal equalization, the concept of grants is defined as the main instrument of horizontal fiscal equalization and the criteria for their allocation will is explained. At the end of the paper, the issue of fiscal equalization in the Republic of Croatia is addressed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:498465
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 conditionsAccess restricted to students and staff of home institution
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Created on2020-12-17 08:00:25