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master's thesis
PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE
2021. urn:nbn:hr:228:634449
Čeprnić, Nikolina
University of Split
University Department of Professional Studies

Cite this document

Čeprnić, N. (2021). PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:634449

Čeprnić, Nikolina. "PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:634449

Čeprnić, Nikolina. "PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:634449

Čeprnić, N. (2021). 'PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE', Master's thesis, University of Split, University Department of Professional Studies, accessed 09 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:634449

Čeprnić N. PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 June 09] Available at: https://urn.nsk.hr/urn:nbn:hr:228:634449

N. Čeprnić, "PRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:634449

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Metadata
TitlePRORAČUN SPLITSKO-DALMATINSKE ŽUPANIJE
Title (english)THE BUDGET OF THE SPLIT-DALMATIA COUNTY
AuthorNikolina Čeprnić
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
Proračun Županije je akt kojim se procjenjuju prihodi i utvrđuju rashodi Županije za jednu godinu te ga zajedno s projekcijama za sljedeće dvije godine usvaja Županijska skupština. Proračun jedinica lokalne i područne (regionalne) samouprave je temeljni dokument ko jim se ostvaruju ciljevi i zadovoljavaju javne potrebe države i građana. Sredstva za financiranje potreba osiguravaju se u skladu s odredbama Zakona o financiranju jedinica lokalne i područne (regionalne) samouprave, a sustav financiranja uređen je Zakono m o proračunu i Zakonom o izvršenju državnog proračuna. Zakonom o financiranju jedinica lokalne i područne (regionalne) samouprave uređuju se izvori sredstava i financiranje poslova iz samoupravnog djelokruga jedinica lokalne i područne (regionalne) samouprave, raspodjela prihoda od poreza na dohodak, fiskalno izravnanje jedinica lokalne i područne (regionalne) samouprave te financiranje decentraliziranih funkcija. Sredstva proračuna se prikupljaju kroz različite namete i poreze koje ubiru regionalne (područne) samouprave. U županijske poreze spadaju: porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila te porez na automate za zabavne igre. U ovom radu kroz teoriju razrađen je sami pojam Proračuna i njegova uloga te analiziran proračun Splitsko – dalmatinske županije od 2018. – 2020. godine.
Abstract (english)
The county budget is an act which both estimates the revenues and determines the expenditures of the county for one year. It is adopted by the county assembly together with the projections for the next two years. The budget of local and regional self-government units is a fundamental document that achieves goals and meets both the public needs and the needs of the state and citizens. Funds for financing needs are provided in accordance with the provisions of The Law on Financing of Local and Regional Self-Government Units and the financing system is regulated by The Law on the Budget and The Law on the Execution of the State Budget. The Law on Financing of Local and Regional Self-Government Units regulates the sources of funds and financing of activities from the self-governing scope of local and regional self-government units, distribution of income tax revenues, fiscal equalization of local and regional selfgovernment units and financing of decentralized functions. Budget funds are collected through various levies and taxes collected by regional governments. County taxes include inheritance and gift tax, road motor vehicle tax, boat tax, and slot machine tax. This paper deals with the theory of the very concept of the budget and its role and analyses the budget of the Split -Dalmatia County from 2018. to 2020.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:634449
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-08-23 12:00:15