undergraduate thesis
Budget of local units with special reference to the budget of city Gospić

Antonija Marinac (2016)
Polytechnic Nikola Tesla in Gospić
Metadata
TitleProračun lokalnih jedinica s posebnim osvrtom na proračun Grada Gospića
AuthorAntonija Marinac
Mentor(s)Mehmed Alijagić (thesis advisor)
Abstract
Lokalni se proračuni temelje na planiranju i praćenju iznosa unutar pojedine stavke prihoda i izdataka, a u skladu s propisanim računskim planom državnog proračuna što ga primjenjuju i lokalne jedinice. Planira se gornja granica odnosno najviši iznos izdatka po pojedinoj stavci. Takav pristup podržavaju i propisi kojima se uređuju proračunski procesi, ponajprije Zakon o proračunu kao temeljni akt, dok Statut predstavlja temeljni akt jedinice samouprave, odnosno on je najviši i najvažniji pravni akt jedinice te stoga s njim moraju biti usklađeni svi ostali opći akti koji se odnose na lokalni samoupravni djelokrug. Statut za jedinicu samouprave ima isti značaj kao ustav za razinu cijele države. Naravno, statut mora biti usklađen s osnovama pravnog uređenja države, što znači s Ustavom, zakonima i drugim propisima. Za obavljanje poslova iz svoga samoupravnog djelokruga lokalne jedinice osiguravaju sredstva u svojem proračunu. Proračunska sredstava stječu iz vlastitih izvora - prihodi od vlastite imovine, županijski, gradski odnosno općinski porezi, novčane kazne, pristojbe, naknade, zajedničkih prihoda, uglavnom poreza - porez na dohodak, dobit, promet nekretnina i porez na priređivanje igara na sreću) koji se dijele sa središnjom državom, te dotacija iz državnoga i županijskog proračuna.
Keywordsbudget Constitution Law Statute local government income
Parallel title (English)Budget of local units with special reference to the budget of city Gospić
Committee MembersTomislav Lopac (committee chairperson)
Aleksandar Skendžić (committee member)
Mehmed Alijagić (committee member)
GranterPolytechnic Nikola Tesla in Gospić
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 date2016-09-27
Parallel abstract (English)
Local budgets are based on planning and tracking amount inside of each revenue and expenditure item according to legitimate national classification of accounts which is also used by local government. Maximum limit is planned meaning the highest amount in each item. That kind of approach is allowed by regulations which are used to calculate budget processes, first of all Budget Law as fundamental act, while Statute is fundamental act of local government meaning he's the highest and most valuable legal local act meaning all others files which are used in local goverment must be harmonized with it. Statute for self-government has the same meaning as does Constitution for whole country. Of course, Statute must be in legal regulations with basics of country law meaning with Constitution, acts and other regulations. Local goverment provides fundings in it's budget for jobs in self-goverment area of responsibilty. Budget fundings are gathered from own sources- own assets income, county, municipality taxes, money fines, fees, charges, mutal incomes, taxes (tax added value, profit, real-estate sales, lottery-games taxes) which are divided with central state and grants from state and county budget.
Parallel keywords (Croatian)proračun Ustav Zakon Statut lokalna jedinica prihodi
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:107:783562
CommitterKsenija Žubrinić