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Journal of law and social sciences of the Law Faculty of University J.J. Strossmayer in Osijek = Zeitschrift für Rechts-und Sozialwissenschaften der Fakultät für Rehtswissenschaften der Universität J.J. Strossmayer in Osijek = Journal des sciences juridiq, Vol. 28 No. 1, 2012.

Professional paper

FEATURES AND SPECIFIC QUALITIES OF THE CROATIAN AND EU BUDGET

Mirela Barač ; Ministarstvo financija, Porezna uprava Područni ured Osijek

Full text: croatian pdf 200 Kb

page 207-223

downloads: 1.162

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Abstract

The paper deals with the features and content of the Croatian budget as well as with the budget-making and supervising process. Besides these general elements, the paper analyses the EU budget, indicates its features and specific qualities on the side of public revenue and expenditure together with the necessity to accept adjustments of the Croatian budget before accession and their e.ects after the accession. !e paper emphasizes tax policy harmonization advantage and indicates the importance of Croatian fiscal aspects while accessing the European Union.

Keywords

budget; European Union; fiscal policy

Hrčak ID:

85463

URI

https://hrcak.srce.hr/85463

Publication date:

21.5.2012.

Article data in other languages: croatian

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