Suchergebnisse

The author critically analyses Plessner's views on the lack of a clear idea of the state in German tradition as well as the consequences of that for its development in the 20th century. The author claims that it is not so much a question of the non-existence of the idea of the state as of the non-existence of a democratic social stratum that would have prevented the authoritarian and later totalitarian developments. He also rejects the interpretation of history as meaningful, goal-oriented processes, since they presuppose a philosophical knowledge about the goals and purposes of an inimitable historical development, the assumption which today cannot be methodologically vindicated by any historian. (SOI : PM: S. 53)

If the functioning of the fiscal system implies the functioning of democracy, then the interest in its smooth operation is understandable. Particularly important is its segment concerning the financing of local government and selfgovernment Wellregulated relations between the state and local conununities is the basic prerequisite of economic, social and any other development. The decentralization of the fiscal system in the Republic of Croatia is one of the barriers standing in the way of achieving these goals. The crucial question is onlv which is the acceptable degree of the decentralization, economically and politically. The experiences of other European countries may serve as a basis for regulating the fiscal relations among the higher and the lower levels of goverrilnent. The central government should retain only those responsibilities that cannot be carried out by the units of local government and selfgovernment. (SOI : PM: S. 206)