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Budget outturns of Croatian municipalities, cities and counties for 2017
No full textThis article aims to provide a simple and systematic presentation of basic data on the budget outturns of all local government units in Croatia for 2017, using a Ministry of Finance database. Presented are data on revenues and expenditures, as well as surpluses or deficits (per capita and in total). Also included are the latest available data on the local government units' populations and levels of budget transparency. This analysis and the tables additionally provided in the Excel format enable the interested public to get insights into the financial condition of all Croatian municipalities, cities and counties in 2017, and to make comparisons among them and with the situation in previous years
Otvorenost državnog proračuna - unatoč blagom poboljšanju, građani i dalje imaju ograničen uvid u proračunske informacije
No full textInternational Budget Partnership (IBP), neprofitna organizacija sa sjedištem u Washingtonu, objavila je 30. siječnja Indeks otvorenosti proračuna 2017. Indeks za Hrvatsku iznosi 57 od mogućih 100 bodova, što nas svrstava u grupu zemalja koje pružaju ograničene online informacije o državnom proračunu. Premda se Hrvatska blago popravila u odnosu na istraživanje iz 2015. neophodno je intenzivnije unaprjeđivati kvalitetu i dostupnost online informacija o državnom proračunu
Treća sreća uspostave Središnjeg registra državne imovine?
No full textU saborskoj proceduri nalazi se prijedlog Zakona o Središnjem registru državne imovine čiji su glavni ciljevi uspostava evidencija i učinkovitog upravljanja imovinom RH. U posljednjih pet godina već je bilo više institucija i verzija registara s istim ciljevima, pa se opravdano postavlja pitanje može li i ovaj novi Zakon (Registar) osigurati ispunjenje tih ciljeva
Fiscal Compact - the first decisive step towards euro adoption in Croatia
No full textThe Government - in an expedited procedure - adopted a Draft Proposal for an Act on the Ratification of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union between the EU Member States, thereby taking the first decisive step towards joining the euro area an announcing stronger commitment to structural reform implementation. The Government accepted part of the Treaty provisions relating to the euro-area members (i.e. Title V, participation of the Heads of Government in the euro-area members' meetings). As concerns provisions arising from Title III (Fiscal Compact) and Title IV (Economic Policy Coordination and Convergence), Croatia will, like other Member States whose currency is not the euro, exercise its right of exemption (pending its accession to the euro area)
Prijedlog proračuna Grada Zagreba za 2019. : kratki vodič
No full textPrijedlog gradskog proračuna za 2019. složen je i opsežan dokument koji prikazuje iz kojih se izvora planira prikupljati i trošiti gradski novac, pa je stoga značajan za sve stanovnike Grada Zagreba. Cilj je ovog kratkog vodiča pružiti što jednostavnije i sažetije, osnovne informacije o tom prijedlogu i potaknuti građane da se uključe u proračunski proces. Na taj način mogu pridonijeti kvalitetnijim i učinkovitijim gradskim uslugama, usklađenim s potrebama i željama građana s jedne, te mogućnostima Grada s druge strane. Osim kratkog vodiča, na mrežnim stranicama Grada dostupne su i podrobnije informacije o Prijedlogu proračuna za 2019., a opće informacije o gradskom proračunu i proračunskom procesu u Vodiču kroz proračun Grada Zagreba
A Brief Guide to the City of Zagreb 2019 Enacted Budget
No full textThe City’s Budget is a complex and comprehensive document showing the sources of the City’s revenues and the ways they are spent. This brief guide aims to provide, in the simplest and most concise way possible, basic information on the City of Zagreb 2019 enacted budget, thus encouraging
citizens to keep track of the budget process during the year and contribute to the quality and efficiency of the City’s services
Efficiency vs effectiveness : an analysis of tertiary education across Europe
No full textThis paper deals with tertiary education efficiency and effectiveness across 24 European Union countries in four sub-periods between 2004 and 2015. The efficiency scores are computed using Data Envelopment Analysis (DEA). We try to raise awareness of the quality, and not of the quantity, of educational outputs and inputs by introducing quality-based correction of the DEA efficiency score, which we regard as effectiveness. Our results show that quality considerations affect the relative positions of countries regarding their efficiency scores. In other words, some less developed countries, which are efficient in the quantity-based model, fail to reach the defined efficiency border when considering some quality indicators of outputs. On the other hand, some inefficient developed countries increase their DEA-based ranking and achieve effectiveness (quality-based efficiency). The same is true for input quality considerations. Since tertiary education cannot be expected to provide the same quality of outcomes with different input qualities, efficiency improves (deteriorates) in the input-output quality-based model in many countries with low (high) quality student bases
Tax secrecy and its limitations: is there a balance?
No full textEconomic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share. In order to assess the equitable amount of taxes due, revenue authorities often rely on information provided to them by taxpayers. In conducting their procedures, revenue authorities are in principle bound by tax secrecy. However, recently, the tax systems have introduced tax policy instruments with opposing effects, intended to provide full insight in taxpayers’ revenues worldwide and affect the taxpayers’ behaviour towards greater tax compliance. Two such instruments are particularly worth noting, public shaming lists, used primarily nationally, and international exchange of information, as a cross-border procedure. Through comparative legal approach we provide an analysis of legal instruments balancing tax confidentiality and tax transparency. As the research will show, the optimal level of tax secrecy, while preserving international standards of tax transparency, is very difficult, if not impossible, to accomplish. Legal tradition of secrecy, implementation of international standards and the evaluation on the adequacy of such measures should all be taken into account before jumping to any conclusions about the perfect balance. The goal of accomplishing fair and equitable tax system must not be disregarded as well
Fiskalni ugovor je prvi ozbiljan korak na putu prema euru
No full textVlada je u hitnom postupku prihvatila Nacrt prijedloga zakona o potvrđivanju Ugovora o stabilnosti, koordinaciji i upravljanju u ekonomskoj i monetarnoj uniji s državama članicama EU-a i time učinila prvi ozbiljan korak u procesu pristupanja europodručju i naznačila namjeru snažnije provedbe strukturnih reformi. Vlada je prihvatila dio odredbi Ugovora predviđenog za članice europodručja (glava V., sudjelovanje Predsjednika Vlade na sastancima država europodručja), a za dio odredbi koje proistječu iz glave III. (fiskalni ugovor) te glave IV. (koordinacija ekonomskih politika i konvergencija) Hrvatska će poput članica koje nisu uvele euro iskoristiti pravo izuzeća (do ulaska u članstvo europodručja)
Financiranje decentraliziranih domova za starije i nemoćne osobe
No full textVlada svake godine donosi Odluku o minimalnim financijskim standardima, kriterijima i mjerilima za decentralizirano financiranje domova za starije i nemoćne osobe. Odlukom se utvrđuje financiranje domova s kojih je država prenijela svoja osnivačka prava na županije, odnosno Grad Zagreb. Prijašnjih su godina u toj Odluci bili navedeni planirani prihodi i rashodi domova za starije i nemoćne osobe po županijama. Međutim, u 2017. i nedavno objavljenoj Odluci za 2018. utvrđena je samo razlika prihoda i rashoda koju iz svojih proračuna moraju osigurati županije, odnosno Grad Zagreb. U 2018. iznosi 164,5 mil. kn