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Scientific paper - Preliminary note / Short communication
Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries
Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, 24 (2024), 1; 29-58. https://doi.org/10.31297/hkju.24.1.5
Matić, Robert; Blažić Pečarić, Helena; Grdinić, Maja

Institutional repository: Repository of the University of Rijeka, Faculty of Economics and Business

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Matić, R., Blažić Pečarić, H. & Grdinić, M. (2024). Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries. Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, 24. (1), 29-58. doi: 10.31297/hkju.24.1.5

Matić, Robert, et al. "Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries." Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, vol. 24, no. 1, 2024, pp. 29-58. https://doi.org/10.31297/hkju.24.1.5

Matić, Robert, Helena Blažić Pečarić and Maja Grdinić. "Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries." Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave 24, no. 1 (2024): 29-58. https://doi.org/10.31297/hkju.24.1.5

Matić, R., Blažić Pečarić, H. and Grdinić, M. (2024) 'Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries', Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, 24(1), pp. 29-58. doi: 10.31297/hkju.24.1.5

Matić R, Blažić Pečarić H, Grdinić M. Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries. Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave [Internet]. 2024 [cited 2024 December 27];24(1):29-58. doi: 10.31297/hkju.24.1.5

R. Matić, H. Blažić Pečarić and M. Grdinić, "Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries", Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, vol. 24, no. 1, pp. 29-58, 2024. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:192:619697. [Accessed: 27 December 2024]

Metadata
Title (english)Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries
AuthorRobert Matić https://orcid.org/0009-0008-6676-4413
AuthorHelena Blažić Pečarić
AuthorMaja Grdinić
Author's institutionUniversity of Rijeka
Faculty of Economics and Business
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
The paper measures the total (two-tier) local tax autonomy (cities/municipalities and counties combined) in Croatia applying the OECD methodology in terms of the definition and scope of taxes and their classification according to taxing power and autonomy. First, it follows the methodology of previous studies for Croatia, which considered only nominal taxes. This results in a relatively small share of autonomous taxes in local tax revenues. The change from a formal recording of taxes to an effective one based on the OECD definition of taxes leads to more than a doubling of local autonomous taxes. However, compared to other OECD unitary countries (countries with only the local level), Croatia still lags significantly behind the OECD average and also behind the average of EU member countries that are also OECD member countries. The weighting of different categories, despite the risk of arbitrariness, and the resulting tax autonomy index show an additional improvement of the Croatian situation. Further calculation of the tax autonomy index and, in particular, the composite indicator of tax autonomy (share of autonomous local taxes in total general government taxes), as well as the composite tax autonomy index (local tax autonomy index divided by total general government taxes), lead to a further improvement of the Croatian position. Although the country is still below the OECD average, it has improved to an almost median position. The indicators suggest that the taxing powers of local governments need to be further strengthened.
Keywords (english)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleHrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave
Numberingvol. 24, no. 1, pp. 29-58
p-ISSN1848-0357
e-ISSN1849-2150
DOIhttps://doi.org/10.31297/hkju.24.1.5
URN:NBNurn:nbn:hr:192:619697
Publication2024
Document URLhttps://hrcak.srce.hr/316548
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-06-17 15:53:04