Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Croatian |
| Veröffentlicht: |
Požega
Geno
2011
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Abstract |
| Beschreibung: | Zsfassung in engl. Sprache |
| Beschreibung: | 445 S. graph. Darst. |
| ISBN: | 9789539527356 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV040481459 | ||
| 003 | DE-604 | ||
| 007 | t | ||
| 008 | 121012s2011 d||| |||| 00||| hrv d | ||
| 020 | |a 9789539527356 |9 978-953-95273-5-6 | ||
| 035 | |a (OCoLC)815953091 | ||
| 035 | |a (DE-599)BVBBV040481459 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a hrv | |
| 049 | |a DE-12 | ||
| 084 | |a 7,41 |2 ssgn | ||
| 100 | 1 | |a Čulo, Ivica |d 1953- |e Verfasser |0 (DE-588)1026830443 |4 aut | |
| 245 | 1 | 0 | |a Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj |c Ivica Čulo |
| 264 | 1 | |a Požega |b Geno |c 2011 | |
| 300 | |a 445 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Zsfassung in engl. Sprache | ||
| 650 | 0 | 7 | |a Kommunale Selbstverwaltung |0 (DE-588)4073644-1 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Kroatien |0 (DE-588)4073841-3 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Kroatien |0 (DE-588)4073841-3 |D g |
| 689 | 0 | 1 | |a Kommunale Selbstverwaltung |0 (DE-588)4073644-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung BSB Muenchen 2 |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung BSB Muenchen 2 |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Abstract |
| 940 | 1 | |n oe | |
| 942 | 1 | 1 | |c 351.09 |e 22/bsb |f 090512 |g 4972 |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-025328665 | |
Datensatz im Suchindex
| _version_ | 1806961886340579328 |
|---|---|
| adam_text |
SADRŽAJ
POPIS KRATICA I SIMBOLA
9
RIJEČ UREDNIKA
13
1.
UVOD
19
1.1.
SMJERNOST RAZMATRANJA
23
2.
RASPODJELA OVLAST! NA RAZINI OPĆE DRŽAVE
27
2.1.
SREDIŠNJA RAZINA
29
2.2.
LOKALNA I PODRUČNA RAZINA VLASTI
30
2.3.
ZADOVOLJAVANJE JAVNIH POTREBA
31
2.3.1.
Stvaranje uvjeta za razvoj lokalnog sustava
31
2.3.2.
Potrebitost javnih dobara
32
2.3.3.
Značajnost javnih i privatnih dobara
32
3.
UPRAVNO-TERITORIJALNA ORGANIZACIJA VLASTI
SAMOUPRAVNIH JEDINICA U REPUBLICI HRVATSKOJ
37
3.1.
SUVREMENI SUSTAV VLASTI
37
3.1.1.
Počeci ustroja i zadovoljavanje javnih potreba
37
3.1.2.
Uređenost lokalne samouprave
41
3.1.3.
Lokalna samouprava u hrvatskoj tradiciji do
1945.
godine
43
3.1.4.
Lokalna samouprava u razdoblju od
1945.
do
1990. 45
3.1.5.
Ustroj lokalne i područne samouprave nakon
1990. 47
3.2.
USTROJSTVO I DJELOKRUG SAMOUPRAVNIH JEDINICA
48
3.2.1.
Ustrojstvo i nadležnost samoupravnog djelokruga
48
3.2.2.
Ustroj i podjela državne vlati
49
3.2.3.
Ustroj i djelokrug lokalnih razina vlasti
51
3.2.3.1.
Zaštita prava građana na samoupravu
57
3.2.3.2.
Poslovi i nadležnosti lokalnih razina
58
3.3.
TERITORIJALNO USTROJSTVO I MOGUĆNOSTI RAZVOJA LOKALNIH JEDINICA
64
3.3.1.
Teritorijalni ustroj lokalne i područne samouprave
64
3.3.2.
Demografski i prostorni raspored lokalnih i područnih jedinica
67
3.3.3.
Struktura nastanjenosti prema samoupravnim jedinicama
70
3.4.
MODEL REGIONALNOG USTROJA PREMA KRITERIJIMA EU
72
3.4.1.
Klasifikacija prostornih jedinica u Republici Hrvatskoj
72
3.4.2.
Kriterij solidarnosti temelj ravnomjernog međuregionalnog razvoja
75
3.4.3.
Samoupravne jedinice u područjima posebne državne skrbi
79
6 _
4.
EKONOMSKO PROSTORNA ANALIZA LOKALNIH JEDINICA
83
4.1.
UPRAVNO-TERITORIJALNI MODEL LOKALNOG USTROJA
83
4.2.
PROBLEMATIZIRANJE PITANJA VELIČINE I BROJA LOKALNIH JEDINICA
85
4.2.1.
Pogledi i uvjerenja
о
samoupravnom sustavu
85
4.2.2.
Veličina i brojnost jedinica
-
problem ili otvoreno pitanje
88
4.2.3.
Ukidati ili razvijati samoupravne jedinice
90
4.2.4.
Usmjeravanje sredstava u rast i razvoj jedinica
94
4.3.
USPOREDNI PRIKAZ LOKALNIH JEDINICA
S
NEKIM RAZVIJENIM ZEMLJAMA
95
5.
FISKALNI PROCESI IZMEĐU SREDIŠNJE DRŽAVE I LOKALNIH RAZINA
101
5.1.
UREĐENOST FISKALNIH ODNOSA
101
5.2.
FISKALNI ODNOSI IZMEĐU RAZINA VLASTI
101
5.3.
OSNOVA FISKALNOG SUSTAVA
103
5.3.1.
Hrvatske porezne reforme
103
5.3.2.
Hrvatski porezni sustav i njegova temeljna obilježja
105
5.4.
STRUKTURA FISKALNOG SUSTAVA
107
5.5.
DECENTRALIZACIJA NADLEŽNOSTI
110
5.5.1.
Fiskalna decentralizacija
111
5.5.2.
Decentralizacija funkcija
115
5.5.3.
Poslovi i sredstva za decentralizirane funkcije
119
5.5.4.
Ekonomski aspekt decentralizacije
121
6.
MODEL FINANCIRANJA SAMOUPRAVNIH JEDINICA
125
6.1.
INSTITUCIONALNI OKVIR FINANCIRANJA LOKALNIH JAVNIH POTREBA
125
6.2.
MODEL FINANCIRANJA KAO OSNOVA LOKALNE FINANCIJSKE AUTONOMIJE
135
6.2.1.
Odabir modela financiranja samoupravnih razina
135
6.2.2.
Model financiranja osnova financijske autonomije
136
6.2.3.
Fiskalna autonomija lokalnih razina
138
6.3.
FINANCIRANJE LOKALNIH JAVNIH POTREBA
141
6.3.1.
Proračun lokalnih razina temeljni instrument financiranja javnih potreba
141
6.3.2.
Izvori prihoda za financiranje javnih potreba
143
6.3.2.1.
Financiranje javnih potreba lokalnih razina
143
6.3.2.2.
Oblici stjecanja proračunskih prihoda
144
6.3.2.3.
Prihodi lokalnih i područnih jedinica
145
6.3.2.4.
Izvori prihoda lokalnih razina
147
6.4.
FINANCIRANJE LOKALNIH JAVNIH POTREBA U MEĐUNARODNIM DOKUMENTIMA
156
6.4.1.
Usklađenost lokalnih i područnih jedinica
s
međunarodnim dokumentima
156
6.4.1.1.
Svjetska deklaracija
о
lokalnoj samoupravi
157
6.4.1.2.
Europska povelja
о
lokalnoj samoupravi
158
6.5.
PROCEDURALNI
PRORAČUNSKI POSTUPCI
162
6.5.1.
Nositelji proračunskih nadležnosti
162
6.5.2.
Priprema proračuna
165
6.5.3.
Donošenje proračuna
170
6.5.4.
Provođenje proračuna
174
6.6.
NADZOR PRORAČUNSKIH SUBJEKATA
175
6.6.1.
Općenito
о
nadzoru proračunskih sredstava
175
6.6.2.
Revizija proračunskih sredstava
181
6.6.2.1.
Razmatranje poslovanja lokalnih razina
184
6.6.2.2.
Provjera financijskih izvještaja i poslovanja lokalnih razina
189
6.6.2.3.
Izražavanje mišljenja
193
6.6.2.4.
Utvrđivanje praga značajnosti
196
6.6.2.5.
Međunarodna suradnja
197
6.6.2.6.
Međunarodni revizijski standardi
198
7.
VELIČINA I STRUKTURA JAVNE POTROŠNJE
201
7.1.
ANALIZA VELIČINE JAVNE POTROŠNJE LOKALNIH RAZINA VLASTI
201
7.1.1.
Izvori financiranja javne potrošnje
202
7.1.2.
Financiranje proračunskih rashoda prema razinama vlasti
204
7.1.2.1.
Financiranje proračunskih rashoda u općinama do
1000
stanovnika
214
7.1.2.2.
Financiranje proračunskih rashoda u opć.
s
prihodima do
3
mil
kn
219
7.1.3.
Analiza ostvarenih prihoda na lokalnim razinama
223
7.1.3.1.
Ostvareni tekući prihodi
231
7.1.3.1.1.
Ostvareni porezni prihodi
233
7.1.3.1.2.
Ostvareni neporezni prihodi
253
7.1.3.2.
Ostvareni kapitalni prihodi
263
7.1.3.3.
Ostvarene pomoći
268
7.1.3.4.
Zaduživanje
273
7.1.4.
Analiza proračunskih rashoda
281
7.1.4.1.
Analiza rashoda lokalnih i područnih jedinica
286
7.1.4.1.1.
Analiza tekućih rashoda
297
7.1.4.1.2.
Kapitalna ulaganja (rashodi)
-
financiranje investicijskih potreba
318
7.1.4.1.3.
Drugi rashodi poslovanja
333
7.1.5.
Prikaz ostvarenja proračunskih prihoda i rashoda na razini lokalne jedinice
335
7.2.
ANALIZA EKONOMSKE SNAGE
343
7.2.1.
Analiza ekonomske snage po županijama
344
7.2.2.
Fiskalni kapacitet po županijama
350
7.2.3.
Porezni napor i porezni teret po županijama
359
7.2.4.
Nerazmjer ostvarenih prihoda i broja stanovnika
372
8.
FINANCIJSKA PRAVEDNOST U ODNOSIMA RAZINA VLASTI
379
8.1.
OKOMITA FINANCIJSKA NERAVNOTEŽA
379
8.2.
VODORAVNA FINANCIJSKA NERAVNOTEŽA
386
8.3.
POLITIKA FINANCIRANJA LOKALNIH RAZINA VLASTI
388
8.3.1.
Promjenom nadležnosti promjena financijske pravednosti
389
8.3.2.
Održivost financijske pravednosti
392
9.
OBRNUTI SMJER
411
9.1.
IZ SUBJEKTIVNOG U OBJEKTIVNO
411
9.2.
О
POSLJEDICAMA, NE
I O
UZROCIMA
414
SAŽETAK
417
SUMMARY
419
POPIS TABLICA I SLIKA
421
LITERATURA
427
ŽIVOTOPIS AUTORA
439
SUMMARY
The book sets out a research of issues of functioning and funding of public requ¬
irements at local government level with critical assessments of existing situation
and options available. It demonstrates the actual situation and problems arising
as consequences of circumstances attributed to the existing model and selected
methods of funding as well as objective capabilities of individual self-governing
units, difficulties facing them and responsibility of higher levels of government in
terms of ensuring an even development.
Subject of the research is a financing model ensuring assets at the local go¬
vernment levels, required for performance of public affairs assigned to scope of
their self-governing jurisdiction, thus achieving a balance between economic and
social objectives and ensuring functioning of the self-governing units. The funding
model is defined through relationships determined between the central government
level and the local authorities, whereby the funding is based on a distribution of
common taxes, indigenous sources of income, financial settlement and assistance
provided through national and county budgets as well as on borrowing.
Object of the research is to study the model of funding and functioning of local
and regional self-government units in the Republic of Croatia, examining them and
demonstrate their suitability in respect of fulfilment of public requirements and
interests of population organized in the self-government units. The research exami¬
nes whether the self-government system is defined and established in complian¬
ce with applicable legislation and modern theoretical solutions as well as loading
exerted by size and number of the units as well as through an insufficient degree
of economic development.
Performed empirical investigation works encompass theoretical and observed
values determining functioning and funding of the public requirements at the local
levels. An in-depth analysis encompassed considerations of the existing structu¬
ring and funding models, comprising quantitative organizational territorial and de¬
mographic indicators and significant qualitative financial value indices balanced by
the local government units. The research was performed by budgetary income type
and level, budgetary expenditure structure, economic strength and conforming to
other realities of budget financing analyzed in correlation with demographic and
economic parameters at the local and central government levels, as well as deve¬
loped and transition countries.
Organization of the local self-government at a number of levels of authority
permits all the units to perform the public affairs assigned to them. Due to varying
420
Funkcioniranje
lokalne
i područne samouprave u Republici Hrvatskoj
economie
strengths, some units perform the assigned (decentralized) public affairs
with a degree of difficulty, and they may take over additional decentralized public
affairs only if those are accompanied by proportionally appropriated sources of
income and an appropriate fiscal decentralization. It is not an intended goal to
ensure the income through increase or introduction of new taxation, rather thro¬
ugh strengthening of economies of the units. It is not an intended goal to abolish
the units, rather to develop them, small and large alike. That is pointed out by the
research which determined a high degree of efficiency of comparatively small units
in terms of use and application of the budgetary assets. The established system is a
modern system, created as an expression of citizens' requirements, which must be
expanded and made more efficient over time.
Generally, an assumption is proposed at the outset that fulfilment of the public
requirements does not depend on number and size of the units, rather that the
primary task at the self-government unit level is to ensure sufficient sources of
income per capita, while income size per unit is of a secondary importance. |
| any_adam_object | 1 |
| author | Čulo, Ivica 1953- |
| author_GND | (DE-588)1026830443 |
| author_facet | Čulo, Ivica 1953- |
| author_role | aut |
| author_sort | Čulo, Ivica 1953- |
| author_variant | i č ič |
| building | Verbundindex |
| bvnumber | BV040481459 |
| ctrlnum | (OCoLC)815953091 (DE-599)BVBBV040481459 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 c 4500</leader><controlfield tag="001">BV040481459</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">121012s2011 d||| |||| 00||| hrv d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789539527356</subfield><subfield code="9">978-953-95273-5-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)815953091</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040481459</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">hrv</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">7,41</subfield><subfield code="2">ssgn</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Čulo, Ivica</subfield><subfield code="d">1953-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)1026830443</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj</subfield><subfield code="c">Ivica Čulo</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Požega</subfield><subfield code="b">Geno</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">445 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Zsfassung in engl. Sprache</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kommunale Selbstverwaltung</subfield><subfield code="0">(DE-588)4073644-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Kroatien</subfield><subfield code="0">(DE-588)4073841-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Kroatien</subfield><subfield code="0">(DE-588)4073841-3</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Kommunale Selbstverwaltung</subfield><subfield code="0">(DE-588)4073644-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung BSB Muenchen 2</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung BSB Muenchen 2</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Abstract</subfield></datafield><datafield tag="940" ind1="1" ind2=" "><subfield code="n">oe</subfield></datafield><datafield tag="942" ind1="1" ind2="1"><subfield code="c">351.09</subfield><subfield code="e">22/bsb</subfield><subfield code="f">090512</subfield><subfield code="g">4972</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025328665</subfield></datafield></record></collection> |
| geographic | Kroatien (DE-588)4073841-3 gnd |
| geographic_facet | Kroatien |
| id | DE-604.BV040481459 |
| illustrated | Illustrated |
| indexdate | 2024-08-10T01:25:40Z |
| institution | BVB |
| isbn | 9789539527356 |
| language | Croatian |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025328665 |
| oclc_num | 815953091 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | 445 S. graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Geno |
| record_format | marc |
| spelling | Čulo, Ivica 1953- Verfasser (DE-588)1026830443 aut Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj Ivica Čulo Požega Geno 2011 445 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Zsfassung in engl. Sprache Kommunale Selbstverwaltung (DE-588)4073644-1 gnd rswk-swf Kroatien (DE-588)4073841-3 gnd rswk-swf Kroatien (DE-588)4073841-3 g Kommunale Selbstverwaltung (DE-588)4073644-1 s DE-604 Digitalisierung BSB Muenchen 2 application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung BSB Muenchen 2 application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Abstract |
| spellingShingle | Čulo, Ivica 1953- Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj Kommunale Selbstverwaltung (DE-588)4073644-1 gnd |
| subject_GND | (DE-588)4073644-1 (DE-588)4073841-3 |
| title | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj |
| title_auth | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj |
| title_exact_search | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj |
| title_full | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj Ivica Čulo |
| title_fullStr | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj Ivica Čulo |
| title_full_unstemmed | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj Ivica Čulo |
| title_short | Funkcioniranje lokalne i područne samouprave u Republici Hrvatskoj |
| title_sort | funkcioniranje lokalne i podrucne samouprave u republici hrvatskoj |
| topic | Kommunale Selbstverwaltung (DE-588)4073644-1 gnd |
| topic_facet | Kommunale Selbstverwaltung Kroatien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025328665&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT culoivica funkcioniranjelokalneipodrucnesamoupraveurepublicihrvatskoj |