Review article
https://doi.org/10.46672/zsl.10.11.6
FISCAL ANALYSIS OF LOCAL GOVERNMENT BUDGETS: A COMPARATIVE STUDY OF THE CITIES OF BJELOVAR, SLUNJ, AND ZADAR
Monika Pehaček
Radmila Pavličić
; Libertas International University
Abstract
This paper analyzes the structure and trends of local government revenues, focusing on the Croatian cities of Bjelovar, Slunj, and Zadar. The primary research objective was to identify revenue variations across the observed years and to discern potential trends and specificities inherent to each local government unit. The comparison was based on budgetary data from 2024 and 2025, providing results that may serve as a foundation for fiscal policy decision-making at the local level. Furthermore, the paper examines the economic and demographic factors influencing the fiscal sustainability of local government units. External influences, such as global economic shifts and legislative changes that may exert a long-term
impact on local budgets, are also analyzed.
Keywords
local government budget, financial grants, capital investments, fiscal equalization
Hrčak ID:
343916
URI
Publication date:
31.12.2025.
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