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undergraduate thesis
PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH
Završni rad
2021. urn:nbn:hr:124:056226
Lesić, Filip
University of Split
Faculty of economics Split

Cite this document

Lesić, F. (2021). PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:056226

Lesić, Filip. "PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:056226

Lesić, Filip. "PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:056226

Lesić, F. (2021). 'PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:056226

Lesić F. PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:056226

F. Lesić, "PRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:056226

Metadata
TitlePRIHODI JEDINICA LOKALNE SAMOUPRAVE U RH : Završni rad
AuthorFilip Lesić
MentorPaško Burnać (mentor)
MBZ: 315985
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Proračun je dokument jedinica lokalne i područne (regionalne) samouprave kojim se procjenjuju prihodi i primitci te utvrđuju rashodi i izdatci za jednu godinu, u skladu sa zakonom. Proračunski proces označava sustav formalnih i neformalnih pravila kojima se planira, donosi i izvršava proračun. U radu se analizira proračun, proračunski proces i struktura prihoda jedinica lokalne samouprave u Republici Hrvatskoj općenito i na konkretnim primjerima. Rezultati istraživanja pokazuju da se financijski položaj lokalnih jedinica nedvojbeno poboljšava iz godine u godinu. Ipak, potrebno je provesti temeljitu poreznu reformu koja bi povećala udio vlastitih prihoda od lokalnih poreza i izmijenila strukturu neporeznih prihoda. Različite vrste naknada, doprinosa i pristojbi često su neizdašne, nesvrhovite i ograničavaju fiskalnu samostalnost lokalnih jedinica.
Abstract (english)
The budget is a document of local and regional self-government units which estimates revenues and receipts and determines expenditures and expenses for one year, in accordance with the law. The budget process is a system of formal and informal rules by which the budget is planned, adopted and executed. This paper analyzes the budget, budget process and revenue structure of local self-government units in the Republic of Croatia in general and on specific examples. The results of the research show that the financial position of local units is undoubtedly improving year by year. However, a thorough tax reform is needed to increase the share of own source revenues from local taxes and to change the structure of non-tax revenues. Different types of fees, contributions and charges are often pointless and limit the fiscal autonomy of local units.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:056226
Study programmeTitle: Business Studies
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
Terms of useLicence In copyright icon
Created on2021-09-22 13:18:08