engleski

The Role of Local Governments in Financing Pre-Primary, Primary and Secondary Schools in Croatia

Some of the findings of the paper regarding the role of local governments in financing pre-primary, primary and secondary schools in Croatia include: 1. Education expenses are one of most important items in the government budget . ˇ Share of education expenses in total expenditures in national budget was 12.86% in 1994, 11.51% in 1995, 11.62% in 1996, and 11.78% in 1997. ˇ Share of education expenses in GDP was 3.28% in 1994, 3.33% in 1995, 3.36% in 1996, and 3.39% in 1997. 2. Providing and financing of education is centralized at the national level. The national government pays wages for teachers and other employeed in primary and secondary schools, and local governments pay wages for teachers and other employees in pre-primary schools. 3. In terms of expenditure distribution for education, the share of national government is about 83%, and sub-national governments 17%. 4. In terms of covering capital cost (for example, the cost of constructing building of schools) local governments normally share the cost with the national government. 5. Revenue sources for sub-national governments for financing education come frome tax revenues, non-tax revenues, capital revenues and transfers from other governments. The budgets of sub-national governments amounted to 4.6 billion kuna in 1995, 6.6 billion kuna in 1996, 7.6 billion kuna in 1997 (outturn), and 9.0 billion in 1998 (budget). 6. Share of education expenses in total expenditures in sub-national budget was 16.5% in 1995, 11.6% in 1996, 11.1% in 1997 (outturn), and 10.8% in 1998 (budget).

Financing; Education; Local Governments; Croatia

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