undergraduate thesis
Lika - Senj county budget

Maja Jovanović (2016)
Polytechnic Nikola Tesla in Gospić
Administrative department
Metadata
TitleProračun županije Ličko - senjske
AuthorMaja Jovanović
Mentor(s)Mehmed Alijagić (thesis advisor)
Abstract
Planiranje proračuna lokalnih jedinica ovisi o mjerama fiskalne politike Vlade i makroekonomskim pokazateljima gospodarskog razvoja za trogodišnje razdoblje, kao i o gospodarskim pokazateljima lokalnih jedinica. lokalne jedinice posebice trebaju vrlo realno sagledati i procijeniti rast prihoda, posebice dijela sredstava koje dobivaju na temelju udjela u zajedničkim poreznim prihodima, te dobro procijeniti lokalne porezne i neporezne prihode što ih lokalne jedinice same određuju i naplaćuju. Lokalne jedinice pri planiranju proračunskih izdataka utvrđuju vlastite prioritete uzimajući u obzir realan rast zajedničkih i vlastitih proračunskih prihoda. lokalne se jedinice moraju pridržavati zakonske odredbe o uravnoteženju proračuna prema kojemu se samo kapitalni projekti financiraju zaduživanjem. proračun se donosi za jednu fiskalnu godinu. Uz proračun se donosi i odluka o izvršavanju proračuna, te projekcije proračunske potrošnje za iduće dvije godine. Iz proračuna se mora vidjeti ne samo visina proračunskih sredstava već i njihova namjena. Lokalne jedinice pri izradi proračuna moraju voditi brigu o sadržaju i načinu iskazivanja planiranih prihoda i primitaka te izdataka, financiranju tekućih izdataka iz tekućih prihoda, a kapitalnih izdataka iz kapitalnih prihoda, namjenskom korištenju pojedinih prihoda za određene izdatke, zaduživanju i davanju jamstva, ciljevima makroekonomske i fiskalne politike Vlade u idućem trogodišnjem razdoblju. Pri izradi proračuna svi se prihodi i primici iskazuju u proračunu te raspoređuju za izdatke i zadaće koje se financiraju iz proračuna županije, grada i općine. To se odnosi na porezne i neporezne prihode, te na vlastite prihode, na potpore, zaduženje za financiranje manjka proračuna te na ostale prihode. Procjena prihoda i izdataka lokalnih proračuna temelji se na državnim makroekonomskim pokazateljima te na smjernicama za pripremu i plan državnog proračuna, kao i na vlastitim procjenama rasta gospodarske aktivnosti na području lokalnih jedinica te njihovih prihoda i izdataka. Planiranje proračuna lokalnih jedinica započinje krajem srpnja, kada ministar financija dostavi županijama smjernice s osnovnim pokazateljima za izradu proračuna, kako bi one mogle izraditi procjenu svojeg proračuna i dati smjernice za lokalne vlasti na svom području. Iako je planiranje proračuna dio trogodišnje projekcije fiskalne i makroekonomske politike, u praksi županije, gradovi i općine većinom izrađuju plan proračuna za jednu godinu, te okvirni plan proračunske potrošnje za još dvije iduće godine. U smjernicama se ne utvrđuje samo rast prihoda i izdataka nego i prioritet za iduće trogodišnje razdoblje, npr. kretanje izdataka za zaposlene, izdataka za dobra i usluge, kapitalnih izdataka prema djelatnostima te eventualno planirano zaduživanje. U proračunu lokalnih jedinica iskazuju se prihodi i primici te izdaci. Osnovno proračunsko načelo jest da svi proračunski izdaci moraju biti uravnoteženi s prihodima i primicima. Izdaci ovise o razini, funkcijama i zadacima koje obavljaju lokalne vlasti. Osnovne su faze proračunskog procesa priprema, odobrenje, prilagodba i provedba proračuna te izvješćivanje o izvršenju proračuna.
Keywordsplanning goverment local government units budget process budget
Parallel title (English)Lika - Senj county budget
Committee MembersTomislav Lopac (committee chairperson)
Mehmed Alijagić (committee member)
Katerina Dulčić (committee member)
GranterPolytechnic Nikola Tesla in Gospić
Lower level organizational unitsAdministrative department
PlaceGospić
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Law
Financial Law
Study programme typeprofessional
Study levelundergraduate
Study programmeAdministrative study
Academic title abbreviationbacc. admin. publ.
Genreundergraduate thesis
Language Croatian
Defense date2016-06-30
Parallel abstract (English)
Planning budgets of local units depends on the fiscal measures adopted by the Government and the macroeconomic indicators of economic development for the three-year period , as well as the economic indicators of local units . Local units in particular have a very realistic look and the growth of revenue , in particular part of the funds they receive on the basis of participation in joint tax revenues , as well as the local tax and non-tax revenues that local units themselves assess and collect . Local units, while planning budgetary expenditure determine their own priorities taking into account the real growth of common and own budget revenues . Local units must comply with all statutory provisions about balancing the budget, according to which only capital projects are financed by borrowing . The budget is adopted for one fiscal year . With the budget are also adopted decisions on budget execution, and projections of budget spending for the next two years. From the budget must be seen not only the height of budget resources but also their purpose. Local units in the preparation of the budget must take care of the content and manner of presentation of the planned revenues and receipts and expenditures, financing current expenditure from current revenue and capital expenditure from capital revenues, intended use of certain revenues for specific expenditure, borrowing and giving guarantees, the objectives of macroeconomic and Government's fiscal policy in the next three year period. In preparing the budget all revenues and receipts are shown in the budget and allocated for expenditures and tasks that are financed from the budget of the county, city and municipality. This applies to tax and non-tax revenue, as well as to their own revenues, grants, borrowing to finance the budget deficit, and other expenditure. Estimate of revenue and expenditure of the local budget is based on national macroeconomic indicators and the guidelines for the preparation of the plan and the state budget, as well as on their own estimates of growth in economic activity in the area of local government units and their income and expenses. Budget planning begins in late July, when the Minister of Finance delivered counties guidelines with basic indicators for budgeting, so that they can make an estimate of its budget and provide guidance for local authorities on their area. Although is of a three-year budget projections for fiscal and macroeconomic policy, in practice, counties, cities and municipalities make a budget plan for one year, and an outline plan of budgetary spending for two more next year. In the guidelines, not only the growth of revenue and expenditure, but also a priority for the next three-year period, for example: the movement of employee expenditure, expenditure on goods and services, capital expenditures by activities and any planned borrowing, the budget of local units, revenue and receipts and expenses. The basic budgetary principle is that all budgetary expenditure must be in balance with revenues and receipts. Expenses depend on the level, the functions and tasks performed by local authorities. Basic phases of the budgetary process, preparation, approval, adjustment, implementation and reporting on budget execution.
Parallel keywords (Croatian)planiranje vlada lokalne jedinice proračunski proces proračun
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:107:152127
CommitterKsenija Žubrinić