Repository of the Institute of Public Finance, Zagreb
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Restructuring of public companies – the key to successful public sector reforms in Croatia
No full textOn September 24, 2014, four years after the first report on the operations of companies of special national interest1 , discussed by the Government and Parliament, a Report on the Operations of Companies and Other Legal Entities of Strategic and Special Interest to the Republic of Croatia in the First Half of 2014 appeared on the website of the State Office for State Property Management. The Report was prepared by the Ministry of Finance. A comparison was made between the semi-annual business results for 2013 and those for 2014, as well as between planned and outturn figures. The data revealed that the observed companies were markedly lagging behind in the reform implementation and execution of the defined plans
Budget transparency of Croatian counties, cities and municipalities in 2013/14
No full textThe overall average budget transparency of Croatian counties, cities and municipalities is far from being satisfactory as even the most transparent counties rate below the 50%. Although a major improvement in budget transparency cannot be expected without both a major reform of the country's territorial organization and fiscal (de)centralization, certain examples – some pertaining to smaller and relatively less well off local units – do show that, even under present circumstances, improvements can be achieved. And fiscal and economic crisis, corruption scandals and high deficit and debt levels – all requiring greater fiscal discipline and a more efficient public sector – make those improvements more and more necessary by the day
Government guarantees and financial liabilities of state owned road transport companies in Croatia
No full textThe main objective of this paper is to provide an overview of the amount and the structure of financial liabilities and government guarantees made from 2001 to 2014 to the state-owned road transport companies – Croatian Motorways Ltd. (HAC), Croatian Roads Ltd. (HC) and Rijeka-Zagreb Motorway Inc. (ARZ). By 2014 the government had almost entirely guaranteed the financial liabilities of these companies – the amount of government guarantees approximately equals the amount of the liabilities incurred. HC has from 2011 been included in the statistics of general government debt according to the Eurostat methodology, whereas in 2014 the liabilities of HAC and ARZ were retroactively included. Reclassification of these companies' debts into direct general government debt resulted in a growth of that debt. Analysis of guarantees is useful to provide more complete information about the amount of debt, the borrowing conditions and maturities of the road transport companies' liabilities
Implementation of a cash accounting scheme for VAT: EU experience
No full textThe goal of this article is to describe the current arrangements for charging VAT upon the collection of receivables under the Croatian and the EU law. In some EU member States, this method of charging VAT has been in use for years now, but no longer than since 1995 (United Kingdom and Ireland). The European countries' experience shows that this scheme has both advantages and drawbacks, which may be useful in formulating a future Croatian VAT Act
Employment and employment characteristics during the current crisis in Croatia
No full textThe current economic crisis has put many private companies, but also state owned enterprises and other public sector entities under pressure to cut costs. Many of them reduced employment, and/or wages of their employees. In addition to these negative effects, there have been changes in other employment characteristics. This Newsletter presents trends in employment and employment characteristics as they occurred during the current crisis and provides key points of the analysis conducted at the Institute of Public Finance with support from Friedrich Ebert Stiftung
Postoji li mogućnost povećanja učinkovitosti hrvatskih poreznih vlasti?
No full textOsnovni ciljevi ovog rada bili su utvrditi je li se u razdoblju 1997.-2012. poboljšala učinkovitost hrvatskih poreznih vlasti te identificirati na koje se načine u budućnosti može povećati. U proteklih petnaest godina troškovi su poreznih vlasti u Hrvatskoj u postotku BDP-a blago porasli, ali i dalje je taj udio iznad prosjeka država članica EU-a. Zbog toga postoji potreba njihova smanjenja, i to prvotno utvrđivanjem i ukidanjem "problematičnih" poreza od kojih se uz visoke troškove administriranja prikupi veoma malo prihoda. Posebnu bi pažnju trebalo posvetiti i analizi i smanjenju rashoda za usluge poreznih vlasti (posebice troškova za računalne i usluge telefona, pošte i transporta). Najveći problem u istraživanju troškova poreznih vlasti u Hrvatskoj i dalje je nedostatak odgovarajućih i pouzdanih podataka u dužem vremenskom razdoblju, te bi hrvatske porezne vlasti trebale prikupljati i objavljivati što detaljnije podatke
Tko dobiva državne potpore u Hrvatskoj?
No full textU saborskoj proceduri se nalazi Godišnje izvješće o državnim potporama za 2012. Agencije za zaštitu tržišnog natjecanja (ATZN). Prema Izvješću, od početka gospodarske krize dolazi do blagog nominalnog smanjenja državnih potpora. No, udio potpora u BDP-u i dalje višestruko nadmašuje onaj koji su 2012. ostvarile zemlje EU27, a struktura pokazuje da se i dalje usmjeravaju poduzećima u teškoćama
Vodič kroz proračun Grada Zagreba
No full textSvrha vodiča je omogućiti građanima i medijima da na prihvatljiv način upoznaju proračun Grada Zagreba, te da uz njegovu pomoć mogu i sami potražiti detalje koji ih zanimaju i uključiti se u gradski proračunski proces. Nakon uvodnoga dijela, u kojem se objašnjava gradski proračun, u drugome je riječ o tome što grad radi i tko su korisnici gradskog proračuna, u trećemu se nudi struktura proračunskih prihoda i rashoda, a u četvrtome se izlaže sâm proračunski proces. Na kraju se nalaze korisne mrežne stranice i pojmovnik
Gospodo, gdje je strategija zaduživanja i upravljanja javnim dugom?
No full textZadnji tjedan u godini, kao i mjesec srpanj, hrvatskim vladama su često pogodni za mijenjanje zakona ili donošenje odluka koje značajno utječu na državne financije. To potvrđuju i dvije posljednje sjednice Vlade održane telefonski na Badnjak 24. prosinca i 27. prosinca 2013 . Vlada je u samo tjedan dana, zahvaljujući donesenim četirima odlukama, povećala javni dug za oko 4 mlrd. kun
Profiliranje hrvatskih razvojnih strateških prioriteta
No full textHrvatska je kao država članica EU-a obvezna sudjelovati u provedbi europske strategije EU 2020, a odnedavno sudjeluje i u regionalnoj strategiji SEE 2020, u sklopu koje je definirala vrijednosti jedanaest glavnih ciljeva, što je – poput ostalih država sudionica – učinila vrlo ambiciozno. Sudjelovanjem u oba europska strateška procesa, Hrvatska je definirala šesnaest glavnih ciljeva, te više reformskih mjera i prioriteta razvoja do 2020. Navedeni procesi mogu se smatrati dobrodošlima. Nažalost, Hrvatska još uvijek nema jedinstvenu nacionalnu strategiju razvoja. U nedostatku krovnoga strateškog dokumenta, tu su ulogu zasad preuzela tri dokumenta – Nacionalni program reformi, Program konvergencije te Partnerski sporazum – koji, zajedno s nekoliko gospodarski značajnih, sektorskih strategija, čine okosnicu predstojećega strateškog ciklusa do 2020. godine