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U obrazovnim sustavima europskih zemalja – osim javnih – već duže vrijeme sudjeluju i škole čiji su osnivači vjerske zajednice (ili vjerske škole). Iako su u većini slučajeva i javno (su)financirane, obujam (su)financiranja uvelike se razlikuje među zemljama. Kako se najčešće financiraju kombinacijom javnih i privatnih izvora, neki ih autori neutralnije dijele na vladine i nevladine, ovisno o tome tko im je vlasnik i upravitelj te tko ih pretežito financira. Osnovni cilj rada je deskriptivnom metodom objasniti načine (javnog) financiranja vjerskih škola u Europi, te na primjeru Hrvatske prikazati i komparativno usporediti financiranje sredstvima državnog proračuna škola čiji su osnivači različite vjerske zajednice. U Hrvatskoj je najveći broj vjerskih škola čiji su osnivači javno pravne osobe Katoličke crkve u Hrvatskoj (u pravilu je riječ o biskupijama), te su, razumljivo s obzirom na brojnost (23), za njih izdvojena nominalno i najveća sredstva. No, analiza je pokazala i kako su – u odnosu na katoličke obrazovne institucije – jedna osnovna i četiri srednje škole čiji su osnivači druge vjerske zajednice u prosjeku zapošljavale nešto više djelatnika, imale manji broj učenika, ali im je iz državnog proračuna isplaćeno u prosjeku više novaca, po učeniku i po zaposlenom.

The aim of the present Note is to raise awareness of the public and decision makers about the loopholes in the procedures for verifying asset declarations and penalising irregularities in them and offer solutions for more efficient verifications in order to increase the liability of institutions and enhance the rule of law.

The fiscal effects of a hypothetical temporary reduction in gross wages financed by the general government budget are “relatively” modest (between 0.38 and 1.22% of GDP), but the consequences due to the impact on key economic indicators (GDP, budget revenue, and indirectly, the deficit and public debt) can be large and lasting. However, the current situation is a threat to the economy and public finances, but at the same time an opportunity for urgently needed structural reforms, selective and well-thought-out cuts, and the reorganisation and optimisation of the Croatian public sector.

Fiskalni učinci privremenog hipotetskog smanjivanja bruto plaća financiranih iz proračuna opće države „relativno“ su skromni (od 0, 38 do 1, 22% BDP-a), a posljedice zbog utjecaja na ključne ekonomske pokazatelje (BDP, proračunske prihode te posredno deficit i javni dug) mogu biti dugotrajne i velike. No, sadašnja je situacija istovremeno prijetnja gospodarstvu i javnim financijama, ali i prilika za nužno potrebne strukturne reforme, selektivne i dobro promišljene rezove te reorganizaciju i optimizaciju hrvatskog javnog sektora.

Katolička crkva u Hrvatskoj financira se iz državnog proračuna temeljem međunarodnih ugovora koje je Republika Hrvatska potpisala sa Svetom Stolicom (tzv. Vatikanski ugovori), a druge vjerske zajednice na temelju Zakona o pravnom položaju vjerskih zajednica, ako su s Republikom Hrvatskom potpisale posebne ugovore o pitanjima od zajedničkog interesa. Osnovni cilj rada je na temelju deskriptivne i komparativne analize javno dostupnih podataka iz 2016. o isplatama iz državnog proračuna, provjeriti pretpostavku da Katolička crkva u Hrvatskoj, u odnosu na druge vjerske zajednice, nominalno, i u odnosu na broj vjernika, dobiva najviše sredstava. Analiza je pokazala da su, iako nominalno najviše sredstava dobije Katolička crkva u Hrvatskoj, po službeno objavljenom broju vjernika najviše sredstava dobile dvije židovske vjerske zajednice (1.792 kn na temelju ugovora o pitanjima od zajedničkog interesa, tj. 5.042 kn ako se pribroje i druga sredstva državnog proračuna), dok je Katolička crkva u Hrvatskoj na temelju Vatikanskih ugovora dobila 182 kn po vjerniku. U narednom bi razdoblju trebalo odgovoriti na otvorena pitanja u pogledu neujednačenosti pravnoga i financijskog statusa vjerskih zajednica, a, u cilju što veće transparentnosti, bilo bi i poželjno podatke o financiranju vjerskih zajednica iz državnog proračuna na godišnjoj razini javno objaviti na jednome mjestu., Financing from the state budget of the Catholic Church in Croatia is arranged by the international treaties between the Republic of Croatia and the Holy See. Many other religious communities are also receiving funds from the state budget on the basis of the Law on the Legal Status of Religious Communities, if they signed special treaties on issues of mutual interest signed with the Republic of Croatia. In this paper we evaluate the widespread assumption that Catholic Church in Croatia receives more funds than other religious communities, both nominally and in terms of the membership. The analysis based on the descriptive and comparative analysis of publicly available data for 2016 confirmed that Catholic Church in Croatia is indeed entitled to the greatest share of available public funds. However, two Jewish religious communities jointly received most funds per member (HRK 1,792 based on the treaty or a total of HRK 5,042 per member if other funds from the state budget are added). When it comes to the Catholic Church, only the funds guaranteed by the treaties were paid from the state budget in 2016 (amounting for HRK 182 per member). In line with this, it is necessary to address the issue of unequal legal and financial treatment of religious communities in Croatia. In order to increase transparency, it would also be desirable to publish figures on funds given to all religious communities on a yearly basis.

The preliminary response of the Croatian government to economic disbalances caused by the coronavirus pandemic did not deviate significantly from those in other European countries. However, as the situation keeps changing on a daily basis, we are likely to see more abundant financial support for the economy. Since every single policy measure comes at a price, in normal circumstances it would be of vital importance to conduct cost-benefit analysis prior to its introduction. Nevertheless, this is an extraordinary situation which requires extraordinary and swift action.

Hrvatska zbog koronavirusa koristi mjere slične onima u većini europskih zemalja, no situacija i mjere se mijenjaju gotovo svakodnevno, te se – i u Hrvatskoj i u drugim zemljama – s vremenom očekuju i još izdašnije mjere pomoći gospodarstvu. Premda svaka od tih mjera ima svoju cijenu i premda bi za kvalitetne odluke bilo dobro raspolagati svim parametrima za analizu troškova i koristi te procjene fiskalnih učinaka, u izvanrednim okolnostima vlade moraju i izvanredno, odnosno brzo djelovati.

The International Monetary Fund’s fourth review of the Fiscal Transparency Code from 2014 sets out the principle of participation according to which the government must provide citizens with a brief, simple and easily understandable overview of the implications of all budgetary measures and with an opportunity to participate in the budgetary decision-making process. The Fiscal Transparency Code must be implemented in Croatia, which is an IMF member state, so this paper uses an interdisciplinary approach to point out the importance and economic effects of public participation in the budgetary process, identify the normative mechanisms of public participation in the budgetary process, and look into what they comprise of and whether they can help in achieving “participation in budgetary decision-making†, as provided for by point 2.3.3. of the Code in Croatia. It is assumed that the Croatian legal system provides various normative mechanisms of public participation in the budgetary process, which enables the implementation of the participation principle set out in the Code. These mechanisms are, however, not specific to the budgetary process itself, but rather represent general normative mechanisms of public participation, which apply in the legislative process as well.

Analiziraju se normativni mehanizmi participacije javnosti u zakonodavnom postupku kroz ulogu parlamentarnih radnih tijela, na primjeru Odbora za financije i državni proračun. Cilj je identificirati navedene mehanizme i razmotriti mogućnosti unaprjeđenja pojedinih normativnih rješenja radi veće razine utjecaja javnosti na donošenje zakona. Zaključci se oslanjaju na normativnu analizu, a na analizu parlamentarne prakse samo na temelju podataka za razdoblje od petog do osmog saziva, dostupnih na internetskim stranicama i u e-Doc bazi podataka Hrvatskoga sabora. Potvrđena je teza da postoje različiti mehanizmi participacije, poput prava na inicijativu za donošenje zakona, informiranja, savjetovanja, uključivanja u radne skupine i radna tijela, ali i da postoji prostor za njihovo unaprjeđenje koji počiva na potencijalno problematičnim osnovama njihove učinkovite primjene, poput nekoherentnosti normativnog okvira i podnormiranosti pojedinih rješenja. Učinkovita primjena tih mehanizama uključuje uvažavanje određenih zahtjeva na razini Hrvatskoga sabora i njegovih radnih tijela., The paper analyses the normative mechanisms of public participation in the legislative process and examines the role of parliamentary working groups, specifically that of the Finance and Central Budget Committee of the Croatian Parliament. The paper attempts to identify the said mechanisms and to investigate the opportunities for the improvement of normative solutions in order to bring about a greater public influence on the legislative process. The conclusions are primarily based on a normative analysis, while the analysis of parliamentary practice reflects the data available for the period from the 5th to the 8th term of office, available on the website of the Croatian Parliament as well as in its e-Doc database. Various public participation mechanisms are identified, such as the right of initiative to propose laws, the right to be informed, the right to advise, and the right to be involved in working groups and bodies. However, it is also observed that there is room for improvement, because it is ometimes difficult to effectively exercise these rights due to an incoherent normative framework and an absence of norms for particular solutions. Furthermore, the successful use of these mechanisms implies that certain requirements need to be met by the Croatian Parliament and the parliamentary working groups. It is believed that a comprehensive approach, which would involve interventions at the level of both the normative framework and the parliamentary working groups, would form a solid basis on which public participation mechanisms could effectively be used within the legislative process. This would also render the mechanisms more likely to influence the quality of the law, and would increase public trust in the legislature.

Analiziraju se normativni mehanizmi participacije javnosti u zakonodavnom postupku kroz ulogu parlamentarnih radnih tijela, na primjeru Odbora za financije i državni proračun. Cilj je identificirati navedene mehanizme i razmotriti mogućnosti unaprjeđenja pojedinih normativnih rješenja radi veće razine utjecaja javnosti na donošenje zakona. Zaključci se oslanjaju na normativnu analizu, a na analizu parlamentarne prakse samo na temelju podataka za razdoblje od petog do osmog saziva, dostupnih na internetskim stranicama i u e-Doc bazi podataka Hrvatskoga sabora. Potvrđena je teza da postoje različiti mehanizmi participacije, poput prava na inicijativu za donošenje zakona, informiranja, savjetovanja, uključivanja u radne skupine i radna tijela, ali i da postoji prostor za njihovo unaprjeđenje koji počiva na potencijalno problematičnim osnovama njihove učinkovite primjene, poput nekoherentnosti normativnog okvira i podnormiranosti pojedinih rješenja. Učinkovita primjena tih mehanizama uključuje uvažavanje određenih zahtjeva na razini Hrvatskoga sabora i njegovih radnih tijela.

Ova empirijska analiza prikazuje osnovne trendove potražnje za govedinom, svinjetinom i mesom preradi u razdoblju od 2007. do 2012. godine, s posebnim osvrtom na 2007., 2010. i 2012. godinu. Istraživanje se temelji na primjeni Engelova zakona koji objašnjava ovisnost potražnje za hranom s obzirom na raspoloživi dohodak, dok ostale čimbenike pretpostavlja konstantnim – „ceteris paribus“. Rezultati ekonometrijskog modeliranja prikazuju procjene dohodovne elastičnosti potražnje za mesom. Njihove se vrijednosti kreću između 0,1 i 0,5, što pokazuje da je potražnja za mesom u Sloveniji dohodovno neelastična. Ipak, govedina, svinjetina i meso peradi pokazuju uobičajena obilježja tržišne robe tijekom cijelog analiziranog razdoblja., This empirical analysis revolves around the issue of deriving the underlying trends in the demand for beef, pork and poultry meats for years 2007, 2010 and 2012, respectively. Our research rests upon the presumption of Engel law which postulates the dependence of food demand given the income available, by holding the condition of ‘ceteris paribus’ valid. Econometric modelling results provide the estimates of meat income elasticities of demand. Their values range between 0.1 and 0.5, thus indicating that the demand for meat in Slovenia is income inelastic. Beef, pork and poultry meats have the characteristics of normal market goods for the whole period under the scrutiny here., In dieser empirischen Analyse werden die bedeutendsten Trends in der Nachfrage nach Rind-, Schweine- und Geflügelfleisch im Zeitraum von 2007 bis 2012 dargestellt, mit einem besonderen Rückblick auf die Jahre 2007, 2010 und 2012. Die Untersuchung beruht auf der Anwendung des Engelsches Gesetzes, das die Abhängigkeit der Nachfrage nach Lebensmitteln in Anbetracht des verfügbaren Einkommens erklärt, wobei die anderen Faktoren als konstant angesehen werden (Ceteris-Paribus-Annahme). Die ökonometrischen Modellierungsergebnisse stellen eine Einschätzung der Einkommenselastizität der Nachfrage/des Verbrauchs dar. Die gewonnenen Werte bewegen sich zwischen 0.1 und 0.5, was darauf hindeutet, dass die Fleischnachfrage in Slowenien nicht einkommenselastisch ist. Trotzdem weisen das Rind-, Schweine- und Geflügelfleisch im beobachteten Zeitraum die üblichen Eigenschaften von Marktware auf., Quest’analisi empirica mostra le tendenze di base nella domanda di carne bovina, suina e di pollame nel periodo 2007 – 2012, con particolare riguardo agli anni 2007, 2010 e 2012. La ricerca si basa sull’applicazione della legge di Engel che spiega la dipendenza della domanda di carne rispetto al reddito disponibile, con il presupposto che gli altri fattori restino costanti, “ceteris paribus”. I risultati econometrici del modello mostrano le stime dell’elasticità reddituale della domanda/dell’offerta. I loro valori oscillano tra lo 0,1 e lo 0,5, il che mostra come la domanda di carne in Slovenia non sia elastica dal punto di vista reddituale. Eppure, durante tutto il periodo dell’analisi, la carne bovina, quella suina e quella di pollame hanno mantenuto le solite caratteristiche della merce sul mercato., Este análisis empírico muestra las tendencias principales de la demanda de carne bovina, carne de cerdo y carne de aves de coral en el período entre el 2007 y 2012, con especial referencia a los años 2007, 2010 y 2012. La investigación fue basada en la aplicación de la ley de Engel que interpreta la dependencia de la demanda de alimentos de los ingresos disponibles, con la presumpción de que otros factores son constantes - “ceteris paribus”. Los resultados econométricos muestran las evaluaciones de la elasticidad ingreso de la demanda/consumo. Sus valores son entre 0.1 y 0.5, lo que muestra que la demanda de la carne en Eslovenia es inelástica. No obstante, la carne bovina, carne de cerdo y carne de aves de coral tienen características comunes de productos de mercado durante todo el período analizado.

The introduction of various tax expenditures by the tax authorities, mostly in corporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped areas has been characteristic of the Croatian tax system since 2000. Although the purpose of such forms of state aid was to foster economic development and equalize the level over the entire country, at the same time they caused forgone tax revenues and it is therefore necessary to analyze their advantages and disadvantages and evaluate their possible positive or negative effects. This paper deals with the analysis of tax expenditures in the system of CIT in Croatia and it investigates their effect on the budget and the possible advantages brought by their introduction. The main purpose of the paper is to answer the questions as to whether the expenditures that have been introduced in CIT justify their purpose and the goal of their introduction and what can be done to improve the existing CIT expenditures system.

In this study, we analyze the factors affecting fixed-term employment in Croatia during the period between 1998 and 2007 for 54 economic activities. This period was characterized by processes that are typical of economic transition in Central and Eastern Europe: large ownership restructuring and private sector liberalization and development, increasing trade openness, large inflows of foreign direct investment, and labor legislation reforms affecting employment protection. In addition to these changes, we control for economic conditions and the sectoral composition of employment with respect to the demographic characteristics of employees. Our results show that the share of fixed-term employees is higher in sectors with higher employment growth and a larger share of young and female workers, as well as in economic activities that are open to international trade. Sectors with a larger share of workers with a university degree have a smaller share of employees with fixed-term contracts. Somewhat surprisingly, there is no significant correlation between fixed-term employment share and ownership type (private, state owned, or entities in mixed ownership), including foreign ownership. We do not find any significant effects that could reliably be attributed to labor market legislation reform.

The goals of this article were to determine whether the efficiency of tax authorities in Croatia improved over the period 1997-2012 and to identify how their efficiency can be improved in the future. According to our research the administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly over the past fifteen years but still remain above the EU average. Thus, there is a need to reduce the administrative costs of taxation, first by identifying and abolishing nuisance taxes that raise very little revenue and have high administrative costs. Second, special attention should be devoted to analysing and reducing the service expenses of tax authorities (especially IT expenses and expenses for telephone, mail and transportation services). The main problem related to research into administrative costs in Croatia over a longer period is the lack of relevant and reliable data, and hence the Croatian tax authorities should collect more data and release them to the public.

At a time of an exceptionally pronounced need for consolidation of Croatian public finance and discussions about changes in the Croatian taxation system, this paper analyses, on the basis of the European Commission reports1 , tax changes that in 2011 and in the first half of 2012 EU Member States made to attempt to consolidate their public finances.

Zbog financijske i ekonomske krize znacajno se pogorsalo stanje javnih financija u vecini zemalja clanica EU-a, te su u 2011. i prvoj polovici 2012. mijenjale svoje fiskalne politike. U Izvjescu Europske komisije iz listopada 2012. (u daljnjem tekstu: Izvjesce), analiziraju se pokusaji konsolidacije javnih financija, te najnoviji porezni trendovi i promjene u pojedinim clanicama. Uocljiv je porast ukupnog poreznog opterecenja (ukljucujuci i doprinose za socijalna osiguranja) i poreznih prihoda, te povecanje postojecih poreza (stopa i/ili osnovica) u mnogim clanicama.

Sustav oporezivanja dodane vrijednosti u Hrvatskoj posljednji puta mijenjan je početkom 2013., a u saborskoj je proceduri novi Zakon o PDV-u čije je donošenje predviđeno za sredinu 2013. Postiže li se izmjenama hrvatskog sustava usklađivanje sa stopama PDV-a u zemljama EU-a?

The Croatian value added taxation system was last changed in early 2013, and a new VAT Act is currently in parliamentary procedure and is planned to be adopted in mid-2013. Can the changes in the Croatian VAT system ensure compliance with the VAT rates in the EU Member States?

Hrvatski porezni sustav nakon 2000. karakterizira uvođenje brojnih poreznih izdataka kojima su porezne vlasti htjele potaknuti razvoj bivših ratom zahvaćenih i gospodarski slabije razvijenih područja. Iako se takvim oblicima državne pomoći nastojao potaknuti i ujednačiti stupanj gospodarskog razvoja cijele zemlje, oni istovremeno znače i gubitke poreznih prihoda, zbog čega je potrebno raditi sustavne analize kako bi se točno utvrdile njihove pozitivne i negativne strane te procijenili njihovi učinci. Ovaj članak bavi se analizom poreznih izdataka u sustavu oporezivanja dobiti u Hrvatskoj, te proučava njihov utjecaj na proračun i eventualne prednosti koje su njihovim uvođenjem ostvarene. Glavni je cilj članka odgovoriti na pitanja jesu li uvedeni izdaci u oporezivanju dobiti opravdali svoju svrhu i cilj zbog kojih su uvedeni, te što je moguće učiniti kako bi se postojeći porezni sustav poboljšao.

Analiza poreznih izdataka nije laka ni jednostavna zbog brojnih problema – nepostojanje jedinstvene definicije, načina klasificiranja, metodologije izračuna, te, posljedično, nedostatak usporednih analiza i izvješća. Zbog svega toga, ne postoji niti odgovarajući dogovor o kvantitativnom mjerenju njihovog opsega, a dobiveni su pokazatelji više naznaka nego čvrsta potvrda stvarnog stanja. U radu se ukratko prikazuju stanje, obilježja i metode mjerenja poreznih izdataka u odabranim zemljama OECD-a: Kanadi, Francuskoj, Njemačkoj, Japanu, Koreji i Nizozemskoj. Na temelju raspoloživih podataka opisuju se institucije i praksa koje su važne za poreznu politiku i porezne izdatke u proračunskom postupku.

U clanku se uspoređuje velicina javnoga sektora u Hrvatskoj u odnosu na zemlje Europske unije upotrebom vise pokazatelja zaposlenosti u javnom sektoru (tj. njegovim pojedinim segmentima) te rashoda opce države. O podacima se diskutira s aspekta eventualno prevelikoga javnog sektora te u kratkorocnom kontekstu utjecaja recentne krize na zaposlenost i opcu gospodarsku situaciju. Komparativna analiza pokazuje da, prema vecini pokazatelja o zaposlenosti, Hrvatska nema prevelik javni sektor, osim kada je rijec o udjelu zaposlenih u javnim poduzecima u ukupnoj zaposlenosti. Udio rashoda opce države za naknade zaposlenika u Hrvatskoj niži je od prosjeka zemalja EU-a, ali je u prve tri godine promatranog razdoblja bio visi od istovjetnog udjela u zemljama Srednje i Istocne Europe. Udio ukupne potrosnje opce države u BDP-u za Hrvatsku niži je od istovjetnih udjela u zemljama EU-a i zemljama Srednje i Istocne Europe. Zbog utjecaja krize, u Hrvatskoj su donesene i/ili planirane neke restriktivne mjere u pogledu placa i zaposljavanja u javnom sektoru. Uz nužnost zaustavljanja potencijalno neodrživih fiskalnih trendova, problemu zaposlenosti u javnom sektoru treba pristupiti stavljajuci naglasak na povecanje ucinkovitosti.

U članku se uspoređuje veličina javnoga sektora u Hrvatskoj u odnosu na zemlje Europske unije upotrebom više pokazatelja zaposlenosti u javnom sektoru (tj. njegovim pojedinim segmentima) te rashoda opće države. O podacima se diskutira s aspekta eventualno prevelikoga javnog sektora te u kratkoročnom kontekstu utjecaja recentne krize na zaposlenost i opću gospodarsku situaciju. Komparativna analiza pokazuje da, prema većini pokazatelja o zaposlenosti, Hrvatska nema prevelik javni sektor, osim kada je riječ o udjelu zaposlenih u javnim poduzećima u ukupnoj zaposlenosti. Udio rashoda opće države za naknade zaposlenika u Hrvatskoj niži je od prosjeka zemalja EU-a, ali je u prve tri godine promatranog razdoblja bio viši od istovjetnog udjela u zemljama Srednje i Istočne Europe. Udio ukupne potrošnje opće države u BDP-u za Hrvatsku niži je od istovjetnih udjela u zemljama EU-a i zemljama Srednje i Istočne Europe. Zbog utjecaja krize, u Hrvatskoj su donesene i/ili planirane neke restriktivne mjere u pogledu plaća i zapošljavanja u javnom sektoru. Uz nužnost zaustavljanja potencijalno neodrživih fiskalnih trendova, problemu zaposlenosti u javnom sektoru treba pristupiti stavljajući naglasak na povećanje učinkovitosti., This article compares the size of the Croatian public sector with public sectors of EU countries, using several indicators of public sector employment (i.e. its segments) and general government expenditure. Data is discussed from the perspective of potentially too big a public sector, as well as in the short-term context of the recent crisis and its impact on employment and general economic situation. Comparative analysis shows that most indicators imply that the Croatian public sector is not too big, except for the share of public enterprises' employees in total employment. The share of the general government budget expenditures for compensation of employees in GDP in Croatia is lower than the average share of EU countries, but it was a little higher than the average share of countries of Central and Eastern Europe over the first three years of the observed period. The share of total general government expenditures in GDP in Croatia is lower than the corresponding shares in EU and Central and Eastern European countries. Due to the effects of the crisis in Croatia, some restrictive measures regarding the wages and employment in the public sector have been implemented and/or planned. Along with the necessary containment of the potentially unsustainable fiscal trends, the problem of public sector employment should be approached with an emphasis on increased efficiency.

Mjerenje i usporedivost javnog sektora složeni su, a kakvoća i pouzdanost podataka upitni, prvenstveno zbog metodologije izračuna, definicije i postojećih razlika između pojedinih javnih sektora. Definicije javnog sektora Međunarodnog monetarnog fonda, Sustava nacionalnih računa Ujedinjenih naroda te OECD-a, organizacija koje su najdalje otišle u analizi javnih sektora, primijenjene su u radu na hrvatski javni sektor. U skladu s tim definicijama hrvatski se javni sektor može podijeliti na opću državu i javna poduzeća. Cilj rada je da se bez obzira na probleme s konzistentnošću i točnošću podataka pokuša što točnije utvrditi stvarni broj zaposlenih i rashode za zaposlene u hrvatskom javnom sektoru. Analiza pokazuje da je hrvatski javni sektor u razdoblju 2006.–2008. narastao za oko 10 tisuća zaposlenih. Najveći je broj zaposlenih u općoj državi., Measuring the size of the public sector and comparing it within international framework are complex issues. Additional problems are caused by disputable quality and reliability of data. Nevertheless, the biggest problems are to be found in the methodology of calculation, the definition, and the existing differences between the public sectors in different countries. The authors have defined the Croatian public sector based on the public sector definitions provided by the international Monetary Fund and the United Nations’ System of National Calculations. In accordance with these definitions, the Croatian public sector may be divided into general state and public companies. Despite the methodological limitations and incomplete data, the analysis has shown that the Croatian public sector has grown from 378.000 employees to 388.000 in the period 2006- 2008. During the analysed period, the largest number of people was employed in the general state, and within it, most public servants were employed by the budget users (approximately 64 per cent). These results differ significantly from the other sources, such as the data provided by the International Labour Organisation and State Bureau for Statistics, both of which have conducted surveys about the workforce in the Croatian public sector. The results obtained in this analysis and those provided by the International Labour Organisation and State Bureau for Statistics differ predominantly because of different scope of the analysed public companies.

U većini zemalja porezne su vlasti zadužene za prikupljanje poreznih i carinskih prihoda. Njihovo djelovanje uzrokuje im troškove. U Hrvatskoj te zadaće obavljaju Porezna uprava, Carinska uprava i Financijska policija. Analizira se učinkovitost Porezne uprave u razdoblju 2000–2007. te, u manjem opsegu, učinkovitost hrvatskih poreznih vlasti. Nalazi se sve veća nominalna učinkovitost Porezne uprave, koja se ogleda u potrošnji manje količine novca uz istovremeno prikupljanje većih poreznih prihoda. Međunarodna je usporedba pokazatelja troškovne učinkovitosti pokazala da hrvatska Porezna uprava spada u red prosječno učinkovitih poreznih administracija, dok hrvatske porezne vlasti bilježe najlošije rezultate., Public revenues in the form of taxes and duties are in most countries levied by tax authorities. During the process of collecting revenues, tax authorities have certain expenses, usually called tax administration expenses. The analyses of cost-effectiveness of tax administrations are becoming increasingly intensive around the world, with the OECD countries leading the way. However, the analysis of cost-effectiveness of tax authorities in different countries is characterised by numerous methodological, technical, and essential problems, which is visible when their comparative analysis is performed. Croatian tax authorities consist of Tax Administration, Financial Police, and Customs Administration, which together collect public revenues. The authors have made two separate analyses – the operation and efficiency of the Croatian Tax Administration between 2000 and 2007 and the effectiveness of all the Croatian tax authorities in the same period. Cost-effectiveness can be seen as spending as little as possible and simultaneously collecting as high revenues as possible. The key effectiveness indicators had shown increasing nominal effectiveness of the Croatian Tax Administration and tax authorities until 2006. However, the trend was completely overturned by the end of 2007. A comparative analysis has shown that the Croatian tax authorities were in average the least effective in comparison with the analysed OECD member states, both developed countries and countries in transition. Nevertheless, the Croatian Tax Administration turned out to be relatively effective. Such results suggest that Tax Administration and tax authorities must insist on the increased effectiveness during the following period, primarily through the reduction of total administrative costs.

U poreznom sustavu Republike Hrvatske egzistira velik broj različitih vrsta poreznih izdataka kojima se nastoji postići određene socio- ekonomske ciljeve. U ovom tekstu razmatraju se sve stavke koje u Hrvatskoj čine porezne izdatke, i to u sklopu poreza na dohodak, dobit, prometa nekretnina i dodane vrijednosti. Cilj članka je da se utvrdi stvarna razina poreznih izdataka prema pojedinim poreznim oblicima u razdoblju od 2001. do 2004. godine. Pretpostavili smo da su porezni izdaci u analiziranim poreznim oblicima visoki i rastući, što je na koncu i dokazano jer gotovo sve stavke u analiziranim poreznim oblicima rastu.

Porezni izdaci sastavni su dio različitih poreznih, a katkad i neporeznih zakona. Pojavljuju se u brojnim oblicima: kao porezna izuzeća (kada je prihod posebne grupe obveznika izuzet iz porezne osnovice), kao povlastice i olakšice, popusti, odbici (za određene troškove ili iznose), kao isključenja, poticaji, odgode plaćanja poreza (kada se rok za plaćanje poreza odgađa bez kamate ili kazne), kao povlaštene ili smanjenje porezne stope ili kao oslobođenja i umanjenja porezne osnovice ili obveze plaćanja poreza

Istraživanja siromaštva u Hrvatskoj relativno su novijeg datuma i kod nas ova tema sve više dobiva na važnosti u medijima. Okrugli stol Siromaštvo i mogućnosti njegova ublažavanja u Hrvatskoj u organizaciji Instituta za javne financije i Zaklade Friedrich Ebert hvale je vrijedan pokušaj daljnjeg afirmiranja istraživanja siromaštva u Hrvatskoj. No, zabrinjavajuća je činjenica koja se mogla čuti na okruglom stolu kako je petina stanovništva u Hrvatskoj relativno siromašna. Iz toga začaranog kruga pojedinci ili obitelji vrlo teško izlaze, a premda ističu ekonomske teškoće svoga položaja, siromašne osobe ponajviše smeta socijalna isključenost.

In this article we have endeavoured to show the amount of the administrative costs of taxation and customs clearing in the Republic of Croatia in the last few years, to point out certain problems that exist in the functioning of the departments that collect them and to give some recommendations about how to reduce these problems. Particular attention is devoted to the Tax and Customs Administrations and to the Financial Police (as it was until disbanded). These departments have the task of collecting tax and customs revenues in line with the law, providing citizens with services from their domains that are as good as possible and paying attention to the costs that are incurred while they are carrying out their jobs, both the administrative costs (borne by the tax and customs authorities) and the compliance costs (borne by the taxpayers). In this paper too we have shown that many of the problems that showed up during the first investigation still exist, that is, that nothing has been done for these problems to be eliminated.

The Croatian Parliament has the right to modify the Government’s proposal of the budget, which in reality it does very rarely, because the ruling coalition has a majority of votes, as well as because the members mainly follow the party line. This is the basic reason for the relative insignificance of the Parliament as compared with the part it might really play during the legislative phase of the budgetary process. Research carried out in Parliament indicated drawbacks and shortcomings of the Parliament and showed that there is a lot of room for enlarging the importance of Parliament in the budgetary process.