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master's thesis
FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA
2021. urn:nbn:hr:228:546004
Grginović, Božena
University of Split
University Department of Professional Studies

Cite this document

Grginović, B. (2021). FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:546004

Grginović, Božena. "FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:546004

Grginović, Božena. "FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:546004

Grginović, B. (2021). 'FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA', Master's thesis, University of Split, University Department of Professional Studies, accessed 05 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:546004

Grginović B. FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 June 05] Available at: https://urn.nsk.hr/urn:nbn:hr:228:546004

B. Grginović, "FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:546004

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Metadata
TitleFINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE TE NJIHOVA ULOGA U RAZVOJU GOSPODARSTVA
Title (english)FINANCING OF LOCAL SELF-GOVERNMENT UNITS AND THEIR ROLE IN ECONOMIC DEVELOPMENT
AuthorBožena Grginović
MentorLuka Mladineo (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Najvažniji faktor u funkcioniranju svih sustava društva su financije. Financiranje podrazumijeva prikupljanje sredstava i njihov raspored na određene izdatke u svrhu ostvarenja postavljenih ciljeva. Financiranje lokalnih i regionalnih samouprava izvršava se proračunom jedinica lokalne samouprave, njegovim upravljanjem i regulatornim okvirom djelovanja. Sredstva proračuna prikupljaju se kroz različite namete i poreze koje ubiru lokalne i regionalne samouprave. 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. Postoje mnogi faktori koji utječu na visinu proračuna: broj stanovnika, struktura gospodarstva lokalne zajednice, način upravljanja prikupljenim sredstvima te sustav obračuna i naplata poreza. Njime se daje pregled kako država i lokalne jedinice dolaze do novca, zatim kako ga troše i u koje namjene. Politika lokalnih i regionalnih zajednica je održivo upravljanje proračunskim sredstvima te rast i razvoj iste. Cilj ovog rada je povezati zakonski okvir računovodstva, planiranja i izvršavanja proračuna sa pojedinim specifičnostima jedinica lokalne samouprave.
Abstract (english)
The most important factor in the functioning of all of the social systems is finance. Financing implies gathering funds and it's a disposition on certain expenditures for effectuation of set goals. Financing of local and regional self – government is executed by a budget of self – government units, his management and his regulatory framework measures. Budget recourses are collected through different levies and taxes which are collected by local and regional self – governments. In municipal and city taxes include: surtax on income tax, consumption tax, tax on holiday homes, tax on the use of public areas, while in county taxes we include: inheritance and gift tax, tax on - road motor vehicles, vessel tax and lastly taxes on slot machines and fun games. There are a lot of existing factors that influence the budget amount: population, the economic structure of the local community, the way of managing with collected facilities, billing system and collecting taxes. It gives insight into how does the state with its local units comes by money, then how they spend it and with what purposes. Politics of local and regional self – governments is sustainable management of budgetary resources and subsequently development and growth of those same self – governments. The objective of this paper is to associate the legal framework of accounting, planning and executing budget with certain specifics of local self – government units.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:546004
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-08-23 07:46:35