IMPORTANCE OF TAX REVENUE CONCERNING BUDGETS OF LOCAL AND REGIONAL SELF-GOVERNMENT UNITS

Emina Jerkovic ()
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Emina Jerkovic: Faculty of Law, Josip Juraj Strossmayer University in Osijek Department of Financial Law and Financial Science

Interdisciplinary Management Research, 2015, vol. 11, 683-693

Abstract: Since its independence the Republic of Croatia has commenced a thorough reconstruction of its taxation system according to the market economy taxation policy. Essential taxation reforms have brought the system closer to EU systems i.e. it has been being harmonized with taxation systems of developed European countries. The tax systems of modern countries are using a large number of tax forms, which differs from country to country. The Republic of Croatia has adopted solutions that are used by the majority of European countries. Current tax system of the Republic of Croatia can be viewed through three fiscal levels, but this paper deals with revenue, especially tax revenue of local and regional selfgovernment units. The paper will present importance and a way of collecting revenue, especially tax revenue and satisfying public needs in terms of counties, cities and municipalities.

Keywords: tax system; local and regional self-government units; local taxes; regional taxes; budget (search for similar items in EconPapers)
JEL-codes: H2 H23 H29 (search for similar items in EconPapers)
Date: 2015
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