SVIBOR - Project code: 5-12-048

MINISTRY OF SCIENCE AND TECHNOLOGY

Strossmayerov trg 4, HR - 10000 ZAGREB
tel.: +385 1 459 44 44, fax: +385 1 459 44 69
E-mail: ured@znanost.hr

SVIBOR

SVIBOR - Collecting Data on Projects in Croatia


Project code: 5-12-048


FISCAL RELATIONS IN FEDERATIVE AND CONFEDERATIVE STATES AND IN THE EUROPEAN UNION


Main researcher: JELČIĆ, BOŽIDAR (18342)



Assistants
Type of research: applied
Duration from: 01/01/91. to 12/31/94.

Papers on project (total): 60
Institution name: Pravni fakultet, Zagreb (66)
Department/Institute: Department of financial law and financial science
Address: Ćirilometodska 4, 41 000 Zagreb, Republic of Croatia
City: 10000 - Zagreb, Croatia
Communication
Phone: 385 (0)424 333, 423 555
Fax: 385 (0)464 030
E-mail: nema

Summary: Distribution of functions in the different kinds of states - unitarian, federal and confederal - and in the European Union, has the influence on the modalities of collecting and distributing revenues for financing these functions, and on the determinatiom of the necessary amount of these revenues. Distribution of competences in different states and in the EU is dependent on their organization, historical, national, and religious reasons, on territorial extent, number of inhabitants, on income per capita, economical structure, economical development, etc. Distribution of public functions and, connectecd with it, distribution of public revenues, mustn't be observed solely as fiscal-technical problem. That problem is of emphasized political nature, because his unsatisfactory solution can lead to undesirable tensions and it could weaken cohesion in observed state or community. Certain aspects of fiscal relations in confederation and in the EU are not examined so far in our fiscal literature, and disposable data are impecunious.

Keywords: Intergovernmental Fiscal Relations, Fiscal Federalism, Tax Harmonization, Financing European Union, Tax System, Budgeting System, International Double Taxation.

Research goals: Changes that has been done in socio-economical and political system, market-oriented economy, a will to join and participate in European Union - all that requires a new evaluation of the existing fiscal system and new solutions, leading to a basic and yet relatively fast changes in a society as a whole. A need has arosen to build such a tax system and to formulate such measures of fiscal policy that qill enable Croatia to participare in th e international economy and that will serve as incentives for activity of economic subjects. Switching old fiscal system with new is complicated and not a short-term task. Knowing foreign ex piriences is an important condition in fulfilling that task, in tax system as well as in fiscal system as a whole, bearing in mind that measures and instruments that proved succesful in one country need not necessary to be as well succesful in another. Expected results of described research of the different fiscal systems should be: 1. critical analyses of the present system of public revenues and expenditures (especially of the tax system) in Republic of Croatia; 2. suggestions for further improvements of that system, suggestions based on the comparative study of such systems in highly developed countries, rich with the expirience in the resolving a different kinds of problems, arising in the field of research.


COOPERATION - PROJECTS


  1. Name of project: U ovom projektu ne surađujemo s drugim projektima.


COOPERATION - INSTITUTIONS


  1. Name of institution: Ne surađujemo s drugim ustanovama.

Other information about the project.
MZT Croatian language SVIBOR Alphabetic list Sorted on project code Sorted on institutions Search help
Ministry of
Science and
Technology
Croatian
language
Svibor
homepage
Alphabetic
list
Sorted on
project code
Sorted on
institutions
Search Help

Last update: 10/13/95
Information: svibor@znanost.hr