master's thesis
FISCAL RESPONSIBILITY OF THE STATE GOVERNMENT IN THE REPUBLIC OF CROATIA

Mario Raič (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitleFiskalna odgovornost državne vlasti u Republici Hrvatskoj.
AuthorMario Raič
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Proračun je osnovni financijski instrument putem kojeg država pribavlja sredstva potrebna za financiranje svojih rashoda, odnosno financiranje državne potrošnje. Države uobičajeno kraj proračunske godine zaključuju manjkom prihoda u odnosu na rashode, točnije – ostvaruju proračunski deficit. Potrebno je financirati taj deficit, koji se najčešće financira zaduživanjem države na inozemnom ili domaćem tržištu. Tipičan primjer toga je Republika Hrvatska, koja kontinuirano uzima nove kredite, povećava svoj dug, godinama bilježi proračunski deficit, gdje je nužno postaviti pitanje fiskalne odgovornosti državne vlasti. Na državnoj vlasti je obveza odgovornog i zakonitog djelovanja, odnosno odgovornog trošenja proračunskih sredstava, kao i odgovornog prikupljanja sredstava za financiranje te potrošnje. Potrebno je utvrditi postoji li fiskalna odgovornost države pri trošenju sredstava, davanju subvencija, pri propisivanju poreznih sustava, novim zaduživanjima, financiranju državnih tvrtki i otplaćivanju njihovih kredita. Iako je u bliskoj prošlosti donesen i Zakon o fiskalnoj odgovornosti, potrebno je propitati njegovu funkcionalnost. Kroz prikaz određenih kriterija unutar diplomskog rada utvrđeno je u kojim sektorima je fiskalna odgovornost prisutna, odnosno u kojima nije prisutna. Također je potrebno utvrditi koliko odgovorno država provodi fiskalnu politiku po pitanju proračunskih prihoda, odnosno jesu li uloženi svi napori za prikupljanje prihoda. Bitna stavka hrvatskog proračuna je financiranje javnih, odnosno državnih poduzeća te koliko bi dobra donijela potencijalna privatizacija postojećih državnih tvrtki i koji su bili efekti dosadašnje privatizacije istih. Cilj je utvrditi gdje se bespotrebno gube sredstva, na kojim stavkama treba bolje djelovati kako bi se na efikasniji i efektivniji način koristile državne financije.
Keywordsstate government fiscal policy fiscal responsibility public debt budget
Parallel title (English)FISCAL RESPONSIBILITY OF THE STATE GOVERNMENT IN THE REPUBLIC OF CROATIA
Committee MembersDomagoj Karačić (committee chairperson)
Josip Mesarić (committee member)
Davor Dujak (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-14
Parallel abstract (English)
Budget is the main financial instrument through which the state provides the funds necessary to finance its expenditures and financing government spending. State usually the end of the budget year concludes with the deficit of income in relation to expenditures, most exact – they achieve the budget deficit. It is necessary to finance that deficit, which is usually financed with the state debt on foreign or national market. A typical example of that is the Republic of Croatia, which continuous deal on credits and increases its debt. Along many years the Republic of Croatia markers the budget deficit, where is necessary to set a question of financial responsibility of the State authorities. The State authorities are committed for responsibility and legality of such actions, including responsible, collecting resources for financing and consumption. It is necessary to provide is there fiscal accountability of the State while spending those resources, giving subvention, while regulating tax-duties, new debts, financing the state companies and paying off their debts. Although upon past years was adopted the Law of fiscal responsibility, it is necessary to question its functionality. Looking through the certain criteria in diplomatic work there is established in which sectors is financial responsibility present, in other words, where is not. It is also necessary to confirm how responsible the State provides fiscal politic after fattening budgetary arrivals, in other words, did they make all efforts in collecting those arrivals. A very important statement of Croatian budget is financing of public, the State companies and how good the potential privatization of the State companies would be, and which effects did they have on former privatization. The main goal is to establish where the funds unnecessary are used, on which statements have a stronger effect in order to more effective way of using finance of the State.
Parallel keywords (Croatian)državna vlast fiskalna politika fiskalna odgovornost javni dug proračun
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:533626
CommitterGordana Kradijan