Porezni prihodi lokalnih jedinica

undergraduate thesis

• Title (english): Tax revenues of local units
• Author: Gabrijela Josipović
• Mentor: Maja Mihelja Žaja (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Lokalni proračun temelji se na planiranju i praćenju iznosa unutar pojedine stavke prihoda i izdataka, a u skladu s propisanim računskim planom državnog proračuna što ga primjenjuju i lokalne jedinice. Zakon o proračunu kao temeljni akt Središnje države, a Statut predstavlja temeljni akt jedinice samouprave, odnosno on je najviši i najvažniji pravni akt jedinice te stoga s njim moraju biti usklađeni svi ostali opći akti koji se odnose na lokalni samoupravni djelokrug. Statut za jedinicu samouprave ima isti značaj kao ustav za razinu cijele države. Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave uređuje izvore financiranja, sustav podjele prihoda od poreza na dohodak, subvencioniranje decentraliziranih funkcija i fiskalno izravnanje jedinica lokalne samouprave. Za obavljanje poslova iz svoga samoupravnog djelokruga lokalne jedinice osiguravaju sredstva u svojem proračunu. Jedinice lokalne samouprave se mogu financirati iz prihoda od poreza, vlastitih prihoda, namjenskih prihoda ili od različitih pomoći ovisno o propisima koji su na snazi. U nastavku rada analiziraju se ukupni prihodi i primitci te rashodi i izdatci grada Obrovca i Grada Dugog Sela.

Abstract (english)

The local budget is based on the planning and monitoring of amounts within a single item of income and expenditures, and in accordance with the prescribed calculation plan of the state budget that they apply i local units. The Budget Act is the basic act of the Central Government, while the Statute represents the basic act of the self-governing unit, i.e. it is the highest and most important legal act of the unit, and therefore all other general acts related to the scope of local self-government must be harmonized with it. The statute for the self-governing unit has the same significance as the constitution for the entire state. The Law on the Financing of Local and Regional Self-Government Units regulates the sources of financing, the income tax distribution system, subsidization of decentralized functions and fiscal equalization of local self-government units. Local units provide funds in their budget to carry out tasks within their self-governing scope. Local self-government units can be financed from tax revenues, own revenues, earmarked revenues or from various aids depending on the regulations in force. In the continuation of the work, the total revenues and receipts, as well as expenditures and expenditures of the city of Obrovac and the City of Dugi Selo are analyzed.

• Keywords: Zakon o proračunu; fiskalno izravnanje; porezni prihodi; proračun lokalnih jedinica
• Keywords (english): Law on the budget; fiscal equalization; tax revenues; budget of local units
• Language: croatian
• URN:NBN: urn:nbn:hr:148:738527
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-20 14:00:34