Krtalić, Sandra and Kordić, Gordana (2006) Specific problems of fiscal decentralisation: Cases of Croatia and Bosnia-Herzegovina. In: International Conference Proceedings From Transition to Sustainable Development:The Path to European Integration, 2006, Sarajevo.
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The majority of modern states, whether unilateral or federal, are organised on more than one level of government. This paper analyses problems of fiscal federalism in two former Yugoslav republic, that are going through numerous reforms and changes in its economic and political systems during the transition process. In Republic of Croatia the state government is organised on three levels: on the level of central government and on the lower, local units: cantons, municipalities and cities. Financing of local units or the process of fiscal decentralisation in Croatia started in 2001. with new Law on local and district (regional) autonomy that has decentralised the fields of education, social and health care. However, the existing model of fiscal decentralisation in Croatia is not successful because this country is still facing numerous problems in carrying out the decentralisation process, that are visible in too many local units, non-existing measures for fortifying its fiscal capacities, relatively low autonomy in local units decision making process, etc. Bosnia and Herzegovina has a few levels of government, that makes the existing system complex and expensive (this is especially visible in the bigger entity (Federation B&H) which raises the question of (financial) maintenance of the whole system but also of the lower levels of governance. Decentralisation of government has become its own purpose, it makes the system rigid and spends the significant amount of budget. The process of budget money distribution has complicated additionally with the reform of indirect tax system, that began in 2004. in order to create unique system that should support national macroeconomic stability and financial maintenance. The fact that existing establishment is too expensive and unefficient, especially considering the existing rigid monetary arrangement with fiscal policy as practically the only instrument that macroeconomic policy has on disposal. In order to use the results of decentralisation and to enable local autonomy to develop in line with trends of globalised and developed environment some changes in existing models need to be carried through.
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Ključni pojmovi: | fiscal decentralisation, level of governments, local units, Croatia, Bosnia-Herzegovina |
| Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 336 Financije. Uključujući: Javne financije. Bankarstvo. Novac |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 07 Jan 2014 08:18 |
| Zadnja promjena: | 07 Jan 2014 08:18 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/2738 |
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