Suchergebnisse

Due to ineffectiveness in mitigating fiscal inequalities, Croatian fiscal equalization system has recently been reformed. Before that, criteria for application of fiscal equalization instruments were based on a status of local government units in areas of special national concern and hill and mountainous areas. The aim of this paper is to examine the relationship between the use of equalization instruments and political structure of local government units in 2010. The research revealed a statistically significant relationship between the political alignment of local and central government and the preferential status at areas of special national concern and the distribution of grants through the income tax return.

The main goal of the paper is to determine opportunities for the application of analytical tools to improve the management of state and local finances and increase the accountability and trust of citizens in state and local self-government units. PEFA is a useful tool for meeting such goals. PEFA is used on a global scale, primarily in countries that are beneficiaries of international aid, but also increasingly in countries that seek to increase their international credibility as well as their credibility regarding financial management in the eyes of their citizens. In the case of Croatia, PEFA was used in four cities in 2014. The implementation experience shows that PEFA allowed local government units to detect key weaknesses and technical shortcomings in their financial management, as well as to recognize the shortcomings of the provisions of certain regulations implemented at central government level. PEFA is an analytical tool that can be applied both at the national (central government) level and at the level of local self-government units. PEFA is certainly a demanding analytical tool which makes previous knowledge on financial management, budget accounting, and auditing more than desirable. For all European countries likely to join the European Union and finance part of their capital investments through EU funds, PEFA can be a very useful tool not only for the early recognition of weaknesses, but also strengths in financial management. Despite the fact that PEFA does not offer direct instructions on how to solve potential problems in financial management, the findings of the analysis with the accompanying rankings are more than sufficient to serve as recommendations for addressing weaknesses in financial management. The implementation of PEFA requires strong support of the heads of local units and the state. These are also the people expected to initiate reforms and improve financial management. As an analytical tool, PEFA can help these improvements happen much faster and more effectively. ; Glavni je cilj rada utvrdit˝i mogućnosti primjene analitičkih oruđa za poboljšanje upravljanja državnim i lokalnim financijama te povećanja odgovornosti i povjerenja građana u državu i jedinice lokalne samouprave. PEFA je korisno oruđe za ispunjavanja takvih ciljeva. PEFA ima raširenu primjenu u svijetu, primarno u državama koje su korisnice međunarodnih pomoći, ali sve više i u državama koje nastoje povećati svoj međunarodni kredibilitet kao i kredibilitet za financijsko upravljanje prema svojim građanima. PEFA se u slučaju Republike Hrvatske koristila na primjeru četiriju gradova u 2014. godini. Iskustva primjene pokazuju da su primjenom PEFA-e lokalne jedinice uspjele detektirati ključne slabosti i tehničke nedostatke u financijskom upravljanju, ali i prepoznati nedostatke odredbi pojedinih zakona i propisa koji su doneseni na razini središnje države. PEFA je analitičko oruđe koje se podjednako uspješno može primijeniti na razini država kao i na razini jedinica lokalne samouprave. Istina, PEFA je zahtjevno analitičko oruđe za čiju je primjenu potrebno imati prethodna znanja o financijskom upravljanju, računovodstvu proračuna i trgovačkih društva te reviziji. Za sve države u Europi koje teže pristupiti Europskoj uniji te dio svojih kapitalnih investicija financirati iz fondova EU-a, PEFA može biti dobro sredstvo i oruđe za rano prepoznavanja slabosti, ali i snaga u njihovu financijskom upravljanju. Unatoč tome što PEFA ne nudi izravne prijedloge za rješavanja potencijalnih problema u financijskom upravljanju, nalazi iz provedene analize sa dodijeljenim rangovima i više su nego dovoljni da posluže kao preporuke za otklanjanja slabosti u financijskom upravljanju. Za provedbu analiza PEFA potrebno je imati čvrstu potporu čelnika lokalnih jedinica i države. To su ujedno i osobe od kojih se očekuje iniciranje reformi i poboljšanja financijskog upravljanja. PEFA kao analitičko oruđe može pomoći da se ta poboljšanja ostvaruju znatno brže i kvalitetnije.