engleski

Local government budgeting in Croatia : one year later

This paper aims to briefly describe the main problems of local government budgeting in Croatia a year ago and today. The problems are divided into those connected with the number and size of the local government units (LGUs), the budget itself and the budgetary process. For each problem, first the situation a year ago is analyzed, followed by the suggestions put forward at that time and, finally, the changes within one year are described. The basic conclusion is that it is less important where the budgeting functions are performed than how this is done. Therefore, we suggest further strengthening of the budget, budgetary techniques and budgetary process at all levels of government, a more powerful financial control mechanism at the central government level accompanied by an appropriate education of public officials and the general public.

fiscal decentralization ; Croatia

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