FISCAL RELATIONS IN FEDERATIVE AND CONFEDERATIVE STATES AND IN THE EUROPEAN UNION
Main researcher
: JELČIĆ, BOŽIDAR (18342) Assistants
LONČARIĆ-HORVAT, OLIVERA (26352)
ŠIMOVIĆ, JURE (78532)
ARBUTINA, HRVOJE (153840)
JELČIĆ, BARBARA (18331)
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
Name of project
: U ovom projektu ne surađujemo s drugim
projektima.