Review article
Straghtening financial capacity and increasing financial autonomy of the local units
Jure Šimović
; Faculty of Law, University of Zagreb, Zagreb, Croatia
Abstract
The processes of widening thè public functions of local units, as well as thè pro- cesses of dévolution of thè public tasks from thè centrai to thè lower levels of governinoti brings to thè focus of attention thè Problems of financial capacity and thè Problems of financial autonomy of thè locai units.
In élaboration and proposais of measures aimed to increase thè financial capacity and thè financial autonomy of thè locai units in thè Republic of Croatia, it has been taken into account, on thè one hand that they be compatible to thè principles and institutions of thè European Charter on Locai Self-government, and on thè otherthe real economic, social and fiscal environment in thè Republic of Croatia, where this increase of thè financial capacity and financial autonomy should be realized.
Considering those environments and limitations arisingfrom them, thè compound of potential measures which would increase thè financial capacity and financial autonomy of thè locai units in thè Re public of Croatia, has been examined in thè article, with a special attention to: (1) thè measures in thè area of thè System of taxation; (2) measures in thè area of extra-taxation instruments offinancing; and (3)measures in thè area ofnon-fiscal instruments offinancing.
The compound of measures which aim to increase thè financial capacity and financial autonomy of thè locai units should be prevalenti}’ grounded upon thè decisions of their représentative bodies, wkilst thè increase ofthe financial capacity of thè locai units from thè title of their greater share in thè revenue distribution on thè title of thè common taxes should be exclusively tied to thè further processes of dévolution of competencies from thè centrai to thè locai levels of govemment
Keywords
local units; local budget; financial capacity; financial autonomy; taxation revenue; non-taxation revenue; budgetary transfers; non-fiscal financing instruments
Hrčak ID:
197754
URI
Publication date:
7.6.2000.
Visits: 911 *