Munich Personal RePEc Archive

Nefiskalni prihodi u strukturi financiranja lokalne samouprave

Brekalo, Miljenko and Matić, Branko (2001): Nefiskalni prihodi u strukturi financiranja lokalne samouprave. Published in: Prvi znanstveni kolokvij, Katedra za financije ekonomskih fakulteta Hrvatske (2001): pp. 39-66.

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Abstract

The Republic of Croatia belongs to the informal group colloquially referred to as transitional countries. During the last decade of the 20th century, the process of transition in Croatia brought with it a political, social and economic transformation, evident in the abandoning of former social, political and economic system, and the establishment of new democratic multi-party system, protection of the ownership rights, rule of law, and the separation of power into legislative, executive and judiciary powers. In addition, the new Constitution of 1990 announced the new political and territorial structure of the country, realized by passing the Act on the territory of counties, cities and municipalities in the Republic of Croatia, and the Act on local self-government. With the new concept of local self-government, Croatia also changed the way these units were financed, with non-fiscal revenues becoming a significant part of local units' budget. Since the levels of fiscal burden have reached their maximum, it can be expected that non-fiscal revenues will become increasingly important in the budget structure of local self-governing units.

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