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master's thesis
FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA
2022. urn:nbn:hr:228:323567
Knez, Petra
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Knez, P. (2022). FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:323567

Knez, Petra. "FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:323567

Knez, Petra. "FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA." Master's thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:323567

Knez, P. (2022). 'FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA', Master's thesis, University of Split, accessed 22 March 2025, https://urn.nsk.hr/urn:nbn:hr:228:323567

Knez P. FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA [Master's thesis]. Split: University of Split; 2022 [cited 2025 March 22] Available at: https://urn.nsk.hr/urn:nbn:hr:228:323567

P. Knez, "FINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA", Master's thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:323567

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Metadata
TitleFINANCIRANJE JEDNICA LOKALNE SAMOUPRAVE NA PRIMJERU GRADA DUBROVNIKA I GRADA VUKOVARA
Title (english)FINANCING OF LOCAL SELF-GOVERNMENT UNITS ON THE EXAMPLE OF THE CITIES DUBROVNIK AND VUKOVAR
AuthorPetra Knez
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Kako bi sustav određene države pravilno i uspješno funkcionirao, najvažniji faktor za uspješnu provedbu su financije. Financije predstavljaju prikupljanje sredstava potrebnih za pokretanje, reorganiziranje ili proširenje poslovanja kroz sustav oporezivanja, emisijom dionica i obveznica ili na neki drugi izravan/neizravan način. Lokalna i regionalna samouprava financira se proračunom jedinice lokalne samouprave na temelju njegovog upravljanja i zakonskim okvirom... More djelovanja. Proračun predstavlja temeljni financijski i pravni akt u kojem su utvrđeni svi prihodi i rashodi određenog grada za proračunsku godinu, Sredstva iz proračuna prikupljaju se kroz razne namete i oblike, također sredstva se prikupljaju u obliku raznih vrsta poreza koje ubiru lokalna i regionalna uprava. Proračunski prihodi prikupljaju se kroz različite izvore kao što su prihodi iz novčanih kazni, prihod od vlastite imovine, gradski porezi, županijski porezi, pristojbe, naknade, porez na promet nekretnina i sl. Svaki proračun se donosi na kraju tekuće godine za nadolazeću proračunsku godinu. Planira se na temelju praćenja iznosa unutar pojedine stavke prihoda i izdataka , s pravilima koja su propisana računskim planom državnog proračuna te ga koriste i jedinice lokalne uprave i samouprave. Mnogi faktori utječu na visinu proračuna lokalne uprave i samouprave. Neki čimbenici koji utječu na to su: veličina teritorija, broj stanovnika, struktura gospodarstva lokalne jedinice, sustav obračuna i naplate poreza, način upravljanja prikupljenim novčanim sredstvima.Na taj način, država i lokalne jedinice dolaze do svojih sredstava, koja moraju biti pregledna i opravdana u svrhu namjene trošenja. Da bi određena jedinica lokalne uprave uspješno djelovala, mora poštivati zakonski okvir te upravljati održivo proračunskim sredstvima da bi ostvarila zadani cilj, kao i sami rast i razvoj. Less
Abstract (english)
In order for the system of a certain country to function properly and successfully, the most important factor for successful implementation is finances. Finance represents the collection of funds needed to start, reorganize or expand business through the taxation system, by issuing shares and bonds or in some other direct/indirect way. Local and regional self-government is financed by the budget of the local self-government unit based on its management and legal framework. The... More budget is a basic financial and legal act in which all income and expenses of a certain city for the budget year are determined. Funds from the budget are collected through various levies and forms, also funds are collected in the form of various types of taxes collected by local and regional administration. Budget revenues are collected through various sources such as revenues from fines, income from own property, city taxes, county taxes, fees, fees, real estate sales tax, etc. Each budget is passed at the end of the current year for the upcoming budget year. It is planned on the basis of monitoring the amount within an individual item of income and expenditure, with the rules prescribed by the calculation plan of the state budget, and it is also used by local administration and self-government units. Many factors affect the size of the budget of local administration and self-government. Some factors that influence this are: the size of the territory, the number of inhabitants, the structure of the economy of the local unit, the system of calculation and collection of taxes, the way of managing the collected funds. In this way, the state and local units get their funds, which must be transparent and justified for the purpose of spending. In order for a specific unit of local government to operate successfully, it must respect the legal framework and sustainably manage budgetary resources in order to achieve the given goal, as well as growth and development. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:323567
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 on2022-10-26 13:03:27
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