prikaz prve stranice dokumenta Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries
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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

Institucijski repozitorij: Repozitorij Ekonomskog fakulteta Rijeka

Citirajte ovaj rad

Matić, R., Blažić Pečarić, H. i 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, br. 1, 2024, str. 29-58. https://doi.org/10.31297/hkju.24.1.5

Matić, Robert, Helena Blažić Pečarić i 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, br. 1 (2024): 29-58. https://doi.org/10.31297/hkju.24.1.5

Matić, R., Blažić Pečarić, H. i 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), str. 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. [pristupljeno 23.11.2024.];24(1):29-58. doi: 10.31297/hkju.24.1.5

R. Matić, H. Blažić Pečarić i 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, br. 1, str. 29-58, 2024. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:192:619697. [Citirano: 23.11.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:192:619697
Podaci o radu
Naslov (engleski)Tax Autonomy of Local Government: A Comparison of Croatia and OECD Countries
AutorRobert Matić https://orcid.org/0009-0008-6676-4413
AutorHelena Blažić Pečarić
AutorMaja Grdinić
Autorova ustanovaSveučilište u Rijeci
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaHrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave
Brojčani podacivol. 24, br. 1, str. 29-58
p-ISSN1848-0357
e-ISSN1849-2150
DOIhttps://doi.org/10.31297/hkju.24.1.5
URN:NBNurn:nbn:hr:192:619697
Datum objave publikacije2024
URL dokumentahttps://hrcak.srce.hr/316548
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-06-17 15:53:04