Stručni rad
Decentralisation of the Functions of the Public Sector from the State Level to Local and Regional Self-Government Units and Fiscal Decentralisation
Maja Lukeš-Petrović
; Ministarstvo financije Republike Hrvatske
Sažetak
The process o f decentralization of the public sector in Croatia began
on the 1st of July 2001.
In the first phase o f decentralization, laws have been adopted by
which some activities in the field of primary and secondary education,
health and social welfare are delegated from the central level to local
and regional self-government units. By delegating these activities to
local and regional self-government units, the function of their
financing is delegated to them as well. For this purpose, a part of revenue from income tax (which belongs to the budget of the Republic
of Croatia) is transferred to local and regional self-government units
and the System of support from the state budget to those local and
regional self-government units which are unable to finance delegated
activities alone has been established.
The author States that in the course of decentralization there have
been some deficiencies caused by: the absence o f the strategy of
decentralization, speed of its implementation, lack of preparation
for the implementation of laws, insufficient co-operation between the
central government and the bodies o f local and regional self-government units, inadequate actual decentralization of financial
resources, inefficiency of local civil servants and infrastructure in
local and regional self-government units, limited possibilities of
deciding on the redistribution of financial resources, bureaucratic
control of the central administration and the low level of minimal
standards for delegated activities.
In the author’s opinion, in the second phase it will be necessary to
consider the proposals for transformation of joint taxes into exclusive
taxes of local and regional self-government as well as to organize
services in local and regional self-government units which will be
capable of taking over the tasks of financing public services delegated
to them.
Ključne riječi
decentralization; public sector; local self-government; fiscal decentralization; tax System
Hrčak ID:
197653
URI
Datum izdavanja:
9.4.2002.
Posjeta: 1.523 *