The Politics of the Budgetary Process: The Case of Croatia

The budget is a mechanism of governing a state that has a very important role for any economy as well as for the inhabitants of each country. The budget is the outcome of the budgetary process. With its development, many budgetary functions have been developed. These functions best describe what the budget and its purpose are. The budgetary process, which is extremely complex and consists of many phases, is a serious economic and political activity in all modern countries. In each phase various factors play important roles. This topic has seldom been researched in Croatia and therefore the paper offers an overview of previous research devoted to the politics of the budgetary process in the world, particularly describing the budgetary process in Croatia.