Repository of the Institute of Public Finance, Zagreb
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Neprofitno, privatno ili javno?
No full textVlada je Prijedlogom zakona o financijskom poslovanju i računovodstvu neprofitnih organizacija napravila ključni korak u jasnijem profiliranju djelatnosti ovih organizacija i otvorila pitanje razlikovanja neprofitnih od institucija privatnog i javnog sektora. Prijedlog je u Saborskoj proceduri rasprave i prihvaćanj
Changes of methodological coverage of public debt and budget deficit in Croatia
No full textOn October 20, 2014 Croatian Bureau of Statistics published the report on the excessive budget deficit and the level of general government debt for the period 2010-13. Croatia has so far registered financial transactions according to the Government Finance Statistics (GFS 2001), whereas data presented in this report are for the first time based on the European System of National and Regional Accounts (ESA 2010) and Eurostat's Manual on Government Deficit and Debt
Where is your borrowing and public debt management strategy, gentlemen?
No full textThe last week of a year and the month of July have often been perfect points of time for Croatian Governments to change the legislation or enact decisions that have a major impact on government finance. This is corroborated by the last two Government phone sessions held on December 24, 2013 (Christmas Eve) and December 27, 2013. As a result of four decisions adopted, the Government increased public debt by about HRK 4bn. in only one week
Promjene u Zakonu o porezu na dohodak: utjecaj na prosječnu poreznu stopu
No full textVlada RH na sjednici održanoj 30. listopada usvojila je prijedlog već neko vrijeme najavljivanih promjena u Zakonu o porezu na dohodak. U ovom radu osvrćemo se na promjene koje se odnose na iznos osnovnog osobnog odbitka i veličinu poreznih razreda. Nakon promjena sustav poreza na dohodak i dalje će biti progresivan, a prosječna porezna stopa smanjit će se za sve obveznike čija je porezna obveza u sadašnjem sustavu veća od nula kuna
The impact of changes in the Personal Income Tax Act on the average tax rate
No full textThe Government of the RC, at its session on October 30, adopted a proposal for amendments to the Personal Income Tax Act, which had been announced for some time. In this article, we comment on changes to the amount of the basic personal allowance and the size of tax brackets. After the changes, the personal income tax system will continue to be progressive, while the average tax rate will decline for all taxable persons whose tax liability under the current scheme is greater than zero kuna
New IMF Code of Fiscal Transparency: Citizens should be involved in fiscal decision-making
No full textFollowing extensive and protracted public consultations, the International Monetary Fund in August presented its new Fiscal Transparency Code – a standard which, once approved by the Executive Board, should be adhered to by all the member countries. One of the main novelties of the Code is the formal involvement of citizens in budget decision-making
Non-profit, private or public?
No full textBy proposing a draft Non-profit Financial Operations and Accounting Act, the Government has made a major step forward in defining more clearly the activities of non-profit organisations, and raised the issue of distinguishing between these organisations on one side and private and public sector organisations on the other. The Act Proposal is currently in parliamentary procedure for discussion and adoption
Dug i fiskalni rizici jedinica lokalne i područne (regionalne) samouprave
No full textFiskalni položaj jedinica lokalne i područne (regionalne) samouprave (posebice Grada Zagreba) značajno je pod utjecajem poslovanja trgovačkih društava u njihovu vlasništvu. Dug komunalnih društava često je veći od duga tih jedinica, pa su obveze komunalnih društava potencijalna prijetnja njihovoj financijskoj stabilnosti, posebice Gradu Zagrebu
Otvorenost proračuna hrvatskih županija, gradova i općina 2013.-14.
No full textUkupna prosječna proračunska otvorenost hrvatskih županija, gradova i općina daleko je od zadovoljavajuće, jer čak i kod najotvorenijih županija iznosi manje od 50%. Čak 37% lokalnih jedinica ne poštuje ni Zakon o proračunu koji propisuje da se izglasani proračun mora objaviti u službenom glasniku lokalne jedinice. Premda se bez temeljite reforme teritorijalnog ustroja i fiskalne (de)centralizacije države proračunska otvorenost ne može bitno popraviti, primjeri – čak i manjih i relativno siromašnijih lokalnih jedinica – ukazuju da su i u postojećim okolnostima poboljšanja ipak moguća. A zbog fiskalne i ekonomske krize, korupcijskih skandala te visokih deficita i dugova - koji zahtijevaju veću fiskalnu disciplinu i efikasniji javni sektor - poboljšanja proračunske otvorenosti su iz dana u dan sve neophodnija
Are differences in water prices economically justified?
No full textA parliamentary procedure is currently underway for the Report on the work of the State Audit Office for 2013 which includes a special report: „Economic justification of differences in public utility prices“, relating to the prices of water services in 2012. The Report is the result of the audit of the operations of 123 companies owned by local government units (cities and municipalities) which provide public water supply and drainage services. The audit results reveal significant problems in the supply system, particularly as concerns the water pricing methodology