prikaz prve stranice dokumenta Utjecaj poreznih reformi na proračune jedinice lokalne samouprave
Access restricted to students and staff of home institution
undergraduate thesis
Utjecaj poreznih reformi na proračune jedinice lokalne samouprave
Stručni završni rad
2020. urn:nbn:hr:129:216656
Tomas, Marjan
The University of Applied Sciences Baltazar Zaprešić

Cite this document

Tomas, M. (2020). Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:216656

Tomas, Marjan. "Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:216656

Tomas, Marjan. "Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:216656

Tomas, M. (2020). 'Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 22 November 2024, https://urn.nsk.hr/urn:nbn:hr:129:216656

Tomas M. Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2024 November 22] Available at: https://urn.nsk.hr/urn:nbn:hr:129:216656

M. Tomas, "Utjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:216656

Please login to the repository to save this object to your list.
Metadata
TitleUtjecaj poreznih reformi na proračune jedinice lokalne samouprave : Stručni završni rad
Title (english)The impact of tax reform on local government units
AuthorMarjan Tomas
MentorAntal Balog (mentor)
Committee memberIvan Ružić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
Zaprešić
Defense date and country2020-10-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Lokalna i regionalna (područna) samouprava su u pravilu protuteža centraliziranoj državnoj vlasti i imaju zadatak omogućiti široki krug javnih usluga potrebnih građanima. Hrvatska, kao jedna od članica zemalja Europske unije, postepeno prolazi kroz proces decentralizacije kao što je to bilo i u ostalim europskim tranzicijskim zemljama. Prve ozbiljnije reforme lokalne i regionalne (područne) samouprave su započele poslije ratnog razdoblja u vrijeme 90-ih godina. Učinke tadašnje reforme lokalne i regionalne (područne) samouprave vidimo i danas. Značajan broj manjih jedinica lokalnih samouprava, u pravilu su to općine, sa slabijim godišnjim prihodima koje nisu u mogućnosti organizirati javne usluge kojima udovoljavaju potrebe građana. Svaki oblik reforme može predstavljati opasnost za proračune lokalnih samouprava, ali može biti i pokretač ubrzanog razvoja. Ovim radom smo pokušali približiti koliko dosadašnje porezne reforme utječu na proračune lokalnih samouprava te je li opravdan strah načelnika, gradonačelnika i župana u Osječko-baranjskoj županiji. Za analizu i istraživanje smo koristili primjere dvije veće lokalne samouprave (Grad Đakovo i Grad Beli Manastir), dvije manje lokalne samouprave (Općina Vladislavci i Općina Pirovac) i zbirne podatke svih jedinica lokalnih samouprava u Osječkobaranjskoj županiji. Radom je potvrđeno kako dosadašnje porezne reforme imaju veći utjecaj na proračune većih lokalnih samouprava tj. manji utjecaj na proračune manjih lokalnih samouprava. Osim poreznih reformi, dokazali smo da su zaposlenici u lokalnoj samoupravi i pravni subjekti, ustanove i trgovačka društva u vlasništvu jedinica lokalnih i područnih (regionalnih) samouprava isto tako bitni čimbenici koji utječu na proračune lokalnih samouprava. Ono što je najbitnije za opstojnost lokalnih samouprava na istoku Hrvatske je sadašnja porezna reforma koja je primijenjena u najbolje vrijeme s naglaskom na mogućnosti koje fondovi Europske unije nude.
Abstract (english)
Local and regional self-government are, as a rule, a counterbalance to the centralized state power and have the task of providing a wide range of public services needed by the citizens. Croatia, as one of the members of the European Union, is gradually going through a process of decentralization, as was the case with other European transition countries. The first serious reforms of local and regional self-government began after the war in the 1990s and their effects are still seen today. A significant number of smaller units of local self-government, as a rule, are municipalities, with lower annual revenues and no ability to organize public services that meet the needs of the citizens. Any form of reform can pose a threat to the local government budgets, but it can also be a driver of accelerated development. In this paper, we aimed to present the extent to which the current tax reforms affect the budgets of local governments and examine whether the fear of district council chairmen, mayors and prefects in Osijek-Baranja County is justified. For research and analysis we used examples of two larger local governments (City of Đakovo and City of Beli Manastir), two smaller local governments (Municipality of Vladislavci and Municipality of Pirovac) and summary data of all local governments in Osijek-Baranja County. The paper confirms that the current tax reforms have a greater impact on the budgets of larger local governments, ie less impact on the budgets of smaller local governments. In addition to tax reforms, we have proven that local government employees and legal entit ies, institutions and companies owned by the local and regional self-government units are also important factors influencing local government budgets. The current tax reform of the local governments in Eastern Croatia that is implemented at the best time with the emphasis on the European Union funds opportunities is of outmost importance for their survival.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:216656
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/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 on2021-11-08 09:01:42