Fiskalni odmor

master's thesis

• Title (english): Fiscal council
• Author: Ivan Galić
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Tema ovog diplomski rada je raščlamba uloge i zadaća fiskalnog odbora u Hrvatskoj te
usporedba s fiskalnim odborima u Sloveniji, Irskoj i Srbiji.
Fiskalni odbor u Nizozemskoj i SAD-u postoje već nekoliko desetljeća, a u spomenutim
zemljama osnivaju se zbog prevelikog javnog duga, deficita. Svrha djelovanja ovih odbora je
unapređenje sustava javnih financija i praćenje primjene fiskalnih pravila putem čega se
doprinosi osiguranju i održavanju fiskalne discipline, transparentnosti i održivosti javnih
financija.
Primarna uloga fiskalnog odbora je slanje upozorenja vladi u slučajevima fiskalne
nediscipline. Istovremeno, odbor iznošenjem stručnih stavova u javnosti podiže razinu svijesti
građana i političara te potiče vođenje održive fiskalne politike.
U četiri spomenute zemlje fiskalni odbori imaju od tri do sedam članova i to su osobe s
priznatim ugledom i profesionalnim iskustvom iz područja fiskalne politike. Članovi ne smiju
istodobno obavljati druge dužnosti koje mogu utjecati na nepristranost i ne smiju biti članovi
političkih stranka. Stupanj neovisnosti, veličina i sastav fiskalnih odbora razlikuje se od
zemlje do zemlje.
Posebna uloga fiskalnih odbora u Sloveniji, Irskoj i Srbiji vezana je za uspostavu financijske
discipline nastale kao posljedica prevelikog javnog duga i po tome imaju dosta dodirnih
točaka s hrvatskim Fiskalnim odborom.

Abstract (english)

The theme of this thesis is analysis of the role and tasks of the fiscal committee in Croatia and
a comparison with the fiscal committees in Slovenia, Ireland and Serbia.
Fiscal Committee in the Netherlands and the United States resist allready several decades, and
they are established in these countries because of excessive public debt, deficit. The purpose
of the work of these committees is to improve the public finance system and monitoring of the
fiscal rules by which it contributes to ensuring and maintaining fiscal discipline, transparency
and sustainability of public finances.
The primary role of the fiscal committee is to send a warning to the government in cases of
the fiscal indiscipline. At the same time, the committee presenting expert opinions to the
public raises the awareness of citizens and politicians and encourage the conduct of
sustainable fiscal policy.
The four mentioned countries have fiscal committees of three to seven members and these are
people with recognized reputation and professional experience in the field of fiscal policy.
The members should not simultaneously perform other duties that may affect on the
impartiality and they should not be members of political parties. The degree of independence,
the size and composition of the fiscal committee is different from country to country.
The special role of the fiscal committees in Slovenia, Ireland and Serbia is related to the
establishment of the financial discipline that resulted from excessive public debt and the fact
they have a lot in common with the Croatian Fiscal Committee.

• Keywords: Fiskalni odbor; Fiskalno vijeće; Vlada; Ministarstvo financija; HNB; Hrvatska; Slovenija; Irska; Srbija
• Keywords (english): Fiscal Committee; Fiscal Council; the Government; the Ministry of Finance; Croatian National Bank; Croatia; Slovenia; Ireland; Serbia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:554368
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-07 11:11:21