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Original scientific paper

Fiscal Decentralisation And Fiscal Imbalance In Croatia And The European Union Countries

Anto Bajo
Marko Primorac

Fulltext: croatian, pdf (2 MB) pages 0-0 downloads: 348* cite
APA 6th Edition
Bajo, A. & Primorac, M. (2014). Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije. Hrvatska i komparativna javna uprava, 14 (2), 0-0. Retrieved from https://hrcak.srce.hr/129898
MLA 8th Edition
Bajo, Anto and Marko Primorac. "Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije." Hrvatska i komparativna javna uprava, vol. 14, no. 2, 2014, pp. 0-0. https://hrcak.srce.hr/129898. Accessed 8 Aug. 2020.
Chicago 17th Edition
Bajo, Anto and Marko Primorac. "Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije." Hrvatska i komparativna javna uprava 14, no. 2 (2014): 0-0. https://hrcak.srce.hr/129898
Harvard
Bajo, A., and Primorac, M. (2014). 'Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije', Hrvatska i komparativna javna uprava, 14(2), pp. 0-0. Available at: https://hrcak.srce.hr/129898 (Accessed 08 August 2020)
Vancouver
Bajo A, Primorac M. Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije. Hrvatska i komparativna javna uprava [Internet]. 2014 [cited 2020 August 08];14(2):0-0. Available from: https://hrcak.srce.hr/129898
IEEE
A. Bajo and M. Primorac, "Fiskalna decentralizacija i fiskalna neravnoteža u državama članicama Europske unije", Hrvatska i komparativna javna uprava, vol.14, no. 2, pp. 0-0, 2014. [Online]. Available: https://hrcak.srce.hr/129898. [Accessed: 08 August 2020]

Abstracts
The aim of the paper is to show the degree of fiscal decentralisation and fiscal imbalance in Croatia compared to the other EU member states, and to test the hypothesis of Croatia’s relative fiscal dentralisation and vertical fiscal imbalance. The degree of fiscal decentralisation is estimated by using the coefficients of decentralisation of revenue, expenditure, tax revenue and expenditure for employees, and a share of tax revenue in total local governments’ revenue. Fiscal imbalance is determined by calculating the Hunter’s coefficients. The results indicate the relative decentralisation of Croatia in comparison to the other member
states in terms of total revenue and expenditure as well as in terms of expenditure related to compensation of employees who have been transferred from the central to local government. Regarding tax decentralisation, Croatia lags slightly behind the EU average. Vertical fiscal imbalance in Croatia is lower than in the other EU member states.

Keywords
fiscal decentralisation; fiscal imbalance; Hunter’s coefficient; Croatia; EU

Hrčak ID: 129898

URI
https://hrcak.srce.hr/129898

[croatian]

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