Professional paper
FEATURES AND SPECIFIC QUALITIES OF THE CROATIAN AND EU BUDGET
Mirela Barač
; Ministarstvo financija, Porezna uprava Područni ured Osijek
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
Publication date:
21.5.2012.
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