| Abstract | Financiranje jedinica lokalne samouprave provodi se kroz razne oblike prihoda koji su nerijetko nedostatni za financiranje svih proračunskih rashoda. Stoga se ovim završnim radom prikazuje fiskalni kapacitet lokalnih samoupravnih jedinica, kako pojedinačnih tako i skupno i to na primjeru gradova Splitsko-dalmatinske županije, s čime bi se uvidjela njihova snaga i struktura. Također se analizira sustav fiskalnog izravnanja kojim se financiraju lokalne jedinice koje proračunske rashode ne mogu pokriti vlastitim prihodima. Glavni cilj rada je analiza strukture prihoda gradova Splitsko-dalmatinske ţupanije i to ponajprije Splita, Sinja, Makarske i Imotskog, te identificiranje udjela njihovih vlastitih prihoda u ukupnim proračunskim prihodima. Uz su to prikazani te interpretirani dobiveni kvantitativni podatci. Važno je naglasiti da kod analize odabranih gradova - Splita, Sinja, Makarske i Imotskog, prihodi u najvišoj mjeri su dolazili od poreza, prihoda od upravnih i administrativnih postrojbi te pomoći, a rashodi su u najvišoj mjeri dolazili od materijalnih rashoda i rashoda za zaposlene. Analizom odabranih pokazatelja fiskalnog kapaciteta došlo se do zaključka da Makarska ima najveći fiskalni kapacitet, dok gledajući udio vlastitih prihoda u ukupnim prihodima Sinj ima najmanji udio, a Makarska najveći. |
| Abstract (english) | Financing of local self-government units is carried out through various forms of income that are often insufficient to finance all budget expenditures, therefore, this final work presents the fiscal capacity of local self-governing units, both individual and collective, for example in the cities of the Split-Dalmatia County they saw their strength and structure. It also analyzes the fiscal equalization system, which finances local units that can't cover their own budgetary expenditures with own revenues. The main aim of the paper is to analyze the income structure of the Split-Dalmatia County cities, primarily Split, Sinj, Makarska and Imotski, and to identify the share of their own revenues in total budget revenues. In addition, the obtained quantitative data will be presented and interpreted. It is important to emphasize that, in the analysis of the selected cities - Split, Sinj, Makarska and Imotski - revenues came to the highest from taxes, revenues from administrative and administrative units, and expenditures came to the highest from material expenditures and expenditures for employees. The analysis of selected fiscal capacity indicators has led to the conclusion that Makarska has the highest fiscal capacity,while considering the share of own revenues in total revenues, Sinj has the lowest share and Makarska has the largest. |
