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SOME CHARACTERISTICS OF THE SYSTEM OF FINANCING PUBLIC NEEDS IN THE REPUBLIC OF CROATIA

Jure Šimović ; Faculty of Law, Zagreb, Croatia

Puni tekst: hrvatski, pdf (2 MB) str. 415-446 preuzimanja: 79* citiraj
APA 6th Edition
Šimović, J. (1999). Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj. Hrvatska i komparativna javna uprava, 1 (3), 415-446. Preuzeto s https://hrcak.srce.hr/197682
MLA 8th Edition
Šimović, Jure. "Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj." Hrvatska i komparativna javna uprava, vol. 1, br. 3, 1999, str. 415-446. https://hrcak.srce.hr/197682. Citirano 28.02.2020.
Chicago 17th Edition
Šimović, Jure. "Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj." Hrvatska i komparativna javna uprava 1, br. 3 (1999): 415-446. https://hrcak.srce.hr/197682
Harvard
Šimović, J. (1999). 'Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj', Hrvatska i komparativna javna uprava, 1(3), str. 415-446. Preuzeto s: https://hrcak.srce.hr/197682 (Datum pristupa: 28.02.2020.)
Vancouver
Šimović J. Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj. Hrvatska i komparativna javna uprava [Internet]. 1999 [pristupljeno 28.02.2020.];1(3):415-446. Dostupno na: https://hrcak.srce.hr/197682
IEEE
J. Šimović, "Neka obilježja sustava financiranja javnih potreba u Republici Hrvatskoj", Hrvatska i komparativna javna uprava, vol.1, br. 3, str. 415-446, 1999. [Online]. Dostupno na: https://hrcak.srce.hr/197682. [Citirano: 28.02.2020.]

Sažetak
In the article the quantitative and the qualitative aspects of the new system of financing public needs in the Republic of Croatia which, in its significant elements, has came into force on the January 1, 1994.
The research encompasses all the instruments o f fiscal System, both on the side of the public income and the public expenses. Special attention was devoted to the functional structure of the public expenses and the public income of the state budget as the most important instrument of financing public needs.
Research of the functional structure of payments from the state budget demonstrate that in that structure the dominant place take the expenses caused by the political- military factor and the administrative expenses, while the payments of a significance of an economic-transfer nature take only a modest place. This state of affairs demands urgent changes in the structure of public expenses from the state budget.
Research of the System of the tax income demonstrates that our taxing system is consummation oriented In its functioning it gives an advantage to the principle of allocate neutrality before the principle of equality in taxation. Insistence on the total application of the principle of the allocate neutrality of the taxing system has as a consequence all the time greater uni-dimensionality of its taxing structure, by which the taxing income from the title of indirect taxation gain the dominant position. However, this in turn brings under the question a realization of the principle of justice in taxation and requires a reexamination of a division of the taxing burden on particular social groups, and in connection to that a solution to the remnant social effects which are in this regard narrowly tied.
In the separate part of the article processes of decentralization and division of the fiscal authority within the fiscal System of the Republic o f Croatia have been investigated, as well as the instrumentaria of financing public needs of the local units. In the research the weaknesses of the present System of grants to the fiscally weaker local units have been in particular pointed out and the proposals forwarded for their possible improvement.
In the last part of the article there have been pointed out the fundamental causes of the difficulties in functioning of the system of financing the retirement and health insurance, which enrolls by a path of extra-budgetary funds. By that the necessity of reform of the strategic relationships in the position of the state and the individual regarding servicing the needs in those areas.

Ključne riječi
public needs; budgetary financing; state budget; local units´ budgets; extra-budgetary funds; taxing income; non-taxing income

Hrčak ID: 197682

URI
https://hrcak.srce.hr/197682

[hrvatski]

Posjeta: 143 *