Original scientific paper

FISCAL DECENTRALIZATION AND REGIONAL DEVELOPMENT IN CROATIA

Zdravko Petak ; Faculty of Political Sciences, Zagreb

Abstract

ln this text the author discusses the relationship between the fiscal system and
regional development in Croatia. In the first part of the text the basic propositions of
the theory of fiscal federalism, a subdiscipline within pUblic finances is presented.
The thesis on the centralization of public finances in Croatia is regarded by presenting
the comparative experience of contemporary fiscal systems in unitarian states,
which showa similar degree of centralization. Subsequently, the characteristics of
three basic systems in the vertical division of fiscal authority have been indicated:
the system of separation, the system of community, and the mixed system. Special
attention is devoted to analyzing the role of interbudget transfer in financing public
needs, evaluating negatively the underdevelopment of this institute in the Croatian
system of public finances.

Keywords

Hrčak ID:

32584

URI

https://hrcak.srce.hr/32584

Publication date:

1.9.1992.

Article data in other languages: croatian

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