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undergraduate thesis
Proračun Brodsko-posavske županije
Završni rad
2020. urn:nbn:hr:145:266331
Orlović, Magdalena
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Orlović, M. (2020). Proračun Brodsko-posavske županije : 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:145:266331

Orlović, Magdalena. "Proračun Brodsko-posavske županije : 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:145:266331

Orlović, Magdalena. "Proračun Brodsko-posavske županije : 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:145:266331

Orlović, M. (2020). 'Proračun Brodsko-posavske županije : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:266331

Orlović M. Proračun Brodsko-posavske županije : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2020 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:145:266331

M. Orlović, "Proračun Brodsko-posavske županije : 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:145:266331

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Metadata
TitleProračun Brodsko-posavske županije : Završni rad
Title (english)BUDGET OF THE BROD-POSAVINA COUNTY : Final paper
AuthorMagdalena Orlović
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 country2020-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Proračun je osnovni akt koji sadrži prihode i primitke te rashode i izdatke države za jedno fiskalno razdoblje. Financiranjem se prikupljaju sredstva koja se raspoređuju na određene izdatke u svrhu ostvarivanja unaprijed zadanih ciljeva. Proračun lokalnih i regionalnih jedinica temelji se na smjernicama Vlade i Ministarstva financija. U smjernicama Ministarstvo iznosi temeljne pokazatelje prema kojima županije izrađuju procjenu proračuna te daju upute lokalnim jedinicama. Planiranje proračuna regionalnih i lokalnih samouprava usko je vezano uz makroekonomske pokazatelje gospodarskog razdoblja od tri godine, mjere fiskalne politike Vlade te gospodarske pokazatelje samouprava. Prilikom planiranja proračuna lokalne jedinice analiziraju lokalne porezne i neporezne prihode koje same definiraju te prihode iz dijela sredstva iz zajedničkih poreznih prihoda (Zakon o proračunu, 2015).Visina proračuna određena je različitim faktorima: način naplate poreza, broj stanovnika, struktura gospodarstva lokalne zajednice te način upravljanja prikupljenim sredstvima. Na primjeru Brodsko-posavske županije napravljena je analiza prihoda i rashoda kroz razdoblje od pet godina.
Abstract (english)
The budget is an act that contains revenues, receipts, expenditures and expenses for one fiscal period. Funding implies the planned fundraising and their allocation to certain expenditures to achieve pre-set goals. The budget of local and regional units is based on the guidelines of the Government and the Ministry of Finance. In the guidelines, the Ministry sets the basic indicators according to which the counties will prepare a budget estimate and give instructions to local units. The budget planning of regional and local self-governments is closely related to macroeconomic indicators of the economic period of three years, fiscal policy measures of the Government and economic indicators of each county. When planning the budget, local units analyze local tax and non-tax revenues and joint tax revenues. The sum of the budget is determined by various factors such as: the structure of the local community economy, the number of inhabitants and method of tax collection. The example of Brod-Posavina county provides detailed insight into budget revenues and expenditures over the period of five years.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:266331
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
Terms of useLicence In copyright icon
Created on2021-07-08 10:52:03