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master's thesis
Financiranje lokalne samouprave
2023. urn:nbn:hr:143:178470
Širinić, Ana
Šibenik University of Applied Sciences
Administrative Law

Cite this document

Širinić, A. (2023). Financiranje lokalne samouprave (Master's thesis). Šibenik: Šibenik University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:143:178470

Širinić, Ana. "Financiranje lokalne samouprave." Master's thesis, Šibenik University of Applied Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:143:178470

Širinić, Ana. "Financiranje lokalne samouprave." Master's thesis, Šibenik University of Applied Sciences, 2023. https://urn.nsk.hr/urn:nbn:hr:143:178470

Širinić, A. (2023). 'Financiranje lokalne samouprave', Master's thesis, Šibenik University of Applied Sciences, accessed 19 September 2024, https://urn.nsk.hr/urn:nbn:hr:143:178470

Širinić A. Financiranje lokalne samouprave [Master's thesis]. Šibenik: Šibenik University of Applied Sciences; 2023 [cited 2024 September 19] Available at: https://urn.nsk.hr/urn:nbn:hr:143:178470

A. Širinić, "Financiranje lokalne samouprave", Master's thesis, Šibenik University of Applied Sciences, Šibenik, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:143:178470

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Metadata
TitleFinanciranje lokalne samouprave
Title (english)FINANCING OF LOCAL SELF-GOVERNMENT
AuthorAna Širinić
MentorAnte Galić (mentor)
Committee memberIvan Rančić (predsjednik povjerenstva)
Committee memberAlen Lalić (član povjerenstva)
Committee memberAnte Galić (član povjerenstva)
GranterŠibenik University of Applied Sciences
(Administrative Law)
Šibenik
Defense date and country2023-11-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Financiranje podrazumijeva prikupljanje različitih sredstava i njihovo raspoređivanje na određene izdatke u svrhu ostvarenja postavljenog cilja. Temeljne postavke financiranja lokalne samouprave regulira Europska povelja o lokalnoj samoupravi. U općinske i gradske poreze spadaju: prirez porezu na dohodak, porez na potrošnju, porez na kuće za odmor, porez na korištenje javnih površina, dok u županijske poreze spadaju: porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila te porez na automate za zabavne igre. Ukoliko kapacitet ostvarenih poreznih prihoda je manji od referentne vrijednosti dolazi do fiskalnog izravnavanja
Abstract (english)
Financing implies the collection of various funds and their allocation to specific expenditures for the purpose of achieving the set goal. The basic principles of local self-government financing are regulated by the European Charter on Local Self-Government. Municipal and city taxes include: surtax on income tax, consumption tax, tax on vacation homes, tax on the use of public areas, while county taxes include: tax on inheritances and gifts, tax on road motor vehicles, tax on vessels and tax on slot machines for amusement games. If the capacity of realized tax revenues is lower than the reference value, fiscal equalization occurs.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:143:178470
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Specijalist javne uprave (Specijalist javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-02-21 09:13:46