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The paper researches effects of local government revenue structure on income growth and employment in Croatia. The results confirm highly positive and significant effects of personal income taxation. This differs dramatically from the previous research based on central government level, which show that property and consumptions taxes are growth-friendly. The most probable explanation of such results could be in narrow revenue structure defined by the vertical fiscal equalisation and the fact that particular local revenue structure does not affect competitiveness in the same way as overall revenue structure of the country.

The paper measures the administrative costs (assessment and collection costs) of immovable property user charges in local governments in Croatia. This study represents a small scale survey comprising mostly small local governments. First, we establish their costs structure and then we compare the cost-revenue ratio with their size. As expected, the administrative costs of the analyzed user charges turned out to be regressive in regards to the size of local governments. The results imply that substitution of those different charges would be beneficial for local government budgets. In order to mitigate the problem we propose several alternatives: one general tax/charge; amalgamation of the smallest local governments or referring to assessment and collection of user charges in small local governments to the larger/mutual unit.

U ovome radu prikazani su rezultati teorijskog i empirijskog istraživanja kojim su utvrđena dugoročna razvojna obilježja brdsko-planinskih područja u Republici Hrvatskoj, kao i učinci dosadašnjeg sustava potpore njihovom razvoju. Polazeći od teorijske i strateške razrade problematike razvoja brdsko-planinskih područja, svrha ovog istraživanja bila je analizirati ukupna demografska, ekonomska i fiskalna kretanja u brdsko-planinskim područjima Republike Hrvatske u usporedbi s prosječnim kretanjima na nacionalnoj razini. S tim u vezi, cilj istraživanja bio je kritički i empirijski ispitati učinkovitost i nedostatke dosadašnjeg sustava potpore razvoju brdsko-planinskih područja u kontekstu ostvarenja zakonski postavljenih ciljeva hrvatske regionalne politike. Rezultati provedenog istraživanja ukazuju na povećanje divergencije u cjelokupnom razvoju Republike Hrvatske i razvoju njezinih brdsko-planinskih područja, ali i na neučinkovitost državnih intervencija u zaustavljanju tog procesa. Ključni razlozi za to su relativno mala izdašnost državnih pomoći, zatim nedostatak kvalitetnih kriterija za njihovo dodjeljivanje te provedba neadekvatnih mjera i instrumenta za poticanje razvoja brdsko-planskih područja. ; This paper presents the results of theoretical and empirical research that determines the longterm development characteristics of mountain areas in the Republic of Croatia, as well as the impact of the previous system of support for their development. Based on the theoretical and strategic analysis of the development problems of mountain areas, the aim of this research was to analyse the demographic, economic and fiscal dynamics of mountain areas in Croatia by comparing them with the average trends at the national level. Therefore, the aim of this research was to critically and empirically examine the efficiency and shortcomings of the previous system of support for mountain area development within the framework of the legally defined objectives of Croatian regional policy. The results of the conducted research ...

U ovome radu prikazani su rezultati teorijskog i empirijskog istraživanja kojim su utvrđena dugoročna razvojna obilježja brdsko-planinskih područja u Republici Hrvatskoj, kao i učinci dosadašnjeg sustava potpore njihovom razvoju. Polazeći od teorijske i strateške razrade problematike razvoja brdsko-planinskih područja, svrha ovog istraživanja bila je analizirati ukupna demografska, ekonomska i fiskalna kretanja u brdsko-planinskim područjima Republike Hrvatske u usporedbi s prosječnim kretanjima na nacionalnoj razini. S tim u vezi, cilj istraživanja bio je kritički i empirijski ispitati učinkovitost i nedostatke dosadašnjeg sustava potpore razvoju brdsko-planinskih područja u kontekstu ostvarenja zakonski postavljenih ciljeva hrvatske regionalne politike. Rezultati provedenog istraživanja ukazuju na povećanje divergencije u cjelokupnom razvoju Republike Hrvatske i razvoju njezinih brdsko-planinskih područja, ali i na neučinkovitost državnih intervencija u zaustavljanju tog procesa. Ključni razlozi za to su relativno mala izdašnost državnih pomoći, zatim nedostatak kvalitetnih kriterija za njihovo dodjeljivanje te provedba neadekvatnih mjera i instrumenta za poticanje razvoja brdsko-planskih područja.

Dynamics in global processes have led to a number of political, economic and cultural changes that have resulted in the emergence of global cities. In the hierarchy of global cities, those who successfully use the limited available resources and offer an adaptable and flexible living environment, represent the most competitive global cities. Nonetheless, accelerated globalization has conditioned direct competition of global cities for different resources, and one of the most desirable being highly-skilled, talented and creative residents. In such conditions, city leaders face the need to understand the concept and factors of urban magnetism. The analysis of the determinants of urban magnetism can facilitate the formulation of concrete actions aimed at increasing the attractiveness of the city, which ultimately leads to the preservation of long-term socio-economic development of cities. Although financial wellbeing and incentives were considered to be a key factor of urban magnetism, contemporary research approaches have emphasized other factors that may influence urban attractiveness. Starting from that point of view, this paper aims to identify the main urban functions that influence the cities' size with an analysis focusing on global cities worldwide. The panel regression analysis is applied to the sample of 39 global cities over the period from 2013 until 2019 and the data on urban functions are obtained from the Global Power City Index (GPCI). The results indicate that the size of the global cities population is positively affected by urban functions related to the cultural interaction and accessibility, while research and development function influences negatively on the size of the urban population. Results of the paper led to the conclusion that contemporary urban management strategies need to be defined and implemented aimed at improving the urban magnetism beyond economic performance of the city, focusing on sustainability and urban quality of life.

In this paper we empirically test the importance and the effects of labour taxation on employment in Croatia. The motivation for this analytical inquiry stems from the fact that Croatia is one of the countries with the lowest employment rates in the European Union while at the same time it has relatively high labour tax burden compared to peers and ranks among the countries with most negative perceived effects of taxation on incentives to work. As fiscal policy is the main economic policy instrument in Croatia, it is important to analyse whether fiscal measures can directly affect labour market performance. Our results show that tax policy has significant effect on employment in Croatia which has important policy implications.

In this paper we empirically test the importance and the effects of labour taxation on employment in Croatia. The motivation for this analytical inquiry stems from the fact that Croatia is one of the countries with the lowest employment rates in the European Union while at the same time it has relatively high labour tax burden compared to peers and ranks among the countries with most negative perceived effects of taxation on incentives to work. As fiscal policy is the main economic policy instrument in Croatia, it is important to analyse whether fiscal measures can directly affect labour market performance. Our results show that tax policy has significant effect on employment in Croatia which has important policy implications.