Suchergebnisse

The aim of this paper is to analyse various dimensions of subjective well-being in Croatia: life satisfaction, happiness, personal and national well-being, to compare some of these dimensions between 2003 and 2005, and to compare our data with available data from other European countries. The data used were obtained from two national surveys (2003 and 2005). In both surveys participants were representative samples of Croatian citizens. Comparisons with other European
countries were based on the data set from the project on monitoring quality of life in Europe conducted in 2003 by the European Foundation for the Improvement of Living and Working Conditions. Results of analyses showed that Croatia's subjective well-being rates fit at the
bottom of the EU-15 or at the top of the 13 acceding and candidate countries, according to their status in 2003. Happiness ratings in Croatian citizens were rather high and increased between 2003 and 2005. Satisfaction with personal life domains showed that the standard of living is the least satisfying, while relationships with family and friends were the most satisfying. When rating national domains, Croatian citizens were the most satisfied with national security and the state of the environment and the least satisfied with social conditions in the country.

Although there is no common fiscal policy at the European Union (EU) level in Croatia, accession will entail important changes in budgetary revenue and expenditure. On the one hand, accession brings transfers from the EU budget, but also means the loss of customs revenue as well as the need to adjust the structure of tax revenue. On the other hand, in conjunction with significant expenditure for adjustment in areas such as transportation and the environment, as well as expenditures for the EU budget, there will be a change in the structure of expenditure, in order to be able to check on transfers from the Structural Funds. The objective of this paper is to evaluate the intensity and direction of fiscal effects that accession will lead to, as well as the changes in
their structure and the possibility of meeting the convergence criteria.

This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU. As a result of this analysis,
proposals for further procedures on the part of the creators of taxation policy in Croatia are made. After the tax reforms started in the 1990s, after the achievement of independence, the Croatian tax system was comparable with the tax systems of EU member countries. All the essential taxes correspond conceptually to the same kinds of taxes in EU countries. However, there is still space for further adjustment, above all in connection with value added tax, and it is desirable that this should be carried out as soon as possible. However, adjustments in the area of profit tax and adjustments of some rates of excise duties should be put off until the moment when they will have to be done for the sake of joining the Union, because the maintenance of the current situation, which is not in line with the provisions of European regulations, but nevertheless not in contravention of general rules regulating the area of taxation, is in the interests of
Croatia. In the area of the taxation of income no adjustment or coordination is needed, for members are allowed to settle the taxation of income in their countries independently, as long as the fundamental principles of the single market are not threatened (the free movement of goods, people, services and capital).