Pregledni rad
EXAMINATION OF THE CROATIAN UTILITY CHARGE IN THE LIGHT OF THEORETICAL AND NORMATIVE CONCEPTS OF PUBLIC FINANCE LAW
Nataša Žunić Kovačević
; Pravni fakultet Sveučilišta u Rijeci
Stjepan Gadžo
; Pravni fakultet Sveučiliša u Rijeci
Sažetak
Authors of the paper examine basic features of the utility charge, which is one specific public revenue instrument in Croatia. They open with a discussion about the legal nature of the utility charge, from the public finance perspective. It is inferred that, with regard to the whole continuum of public revenue instruments, the utility charge is more similar to “general” taxes than user charges. Subsequently, authors explore the extent to which this is recognized within the normative framework of Croatian fiscal system, particularly considering the provisions of the General Tax Act. It is argued that the weaknesses and ambiguities of normative framework give rise to the existing shortfalls in the assessment and collection of utility charge revenues. That has to be taken into account in the future debates about alternative techniques of public financing, especially those relating to the local government. Against this background, main findings of the paper can prove to be valuable for the fiscal policymakers.
Ključne riječi
utility charge; local public finance; taxes; user charges; Croatian fiscal system; General Tax Act
Hrčak ID:
130789
URI
Datum izdavanja:
7.4.2014.
Posjeta: 3.688 *