Proračun Republike Hrvatske

undergraduate thesis

• Title (english): Budget of the Republic of Croatia
• Author: Ana Koren
• Mentor: Hrvoje Arbutina (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-04-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Državni proračun je akt kojim se planiraju državni prihodi i rashodi za proračunsku godinu, a donosi ga Hrvatski sabor. U većini država koristi se univerzalni naziv budžet (budget) koji je bio u primjeni i na našim prostorima od 1918. godine do proglašenja neovisnosti Hrvatske. Na temelju proračuna država ostvaruje pravo ubiranja poreza i drugih proračunskih prihoda, ali i trošenja proračunskih sredstava. Javni prihodi su sredstva koja država koristi kako bi financirala svoje aktivnosti i ispunila svoje obveze, dok s druge strane javni rashodi predstavljaju izdatke koja država ima kako bi ispunila svoje obveze prema građanima. Kao tri glavne funkcije proračuna navodi se da se proračunom prikazuju najvažniji ciljevi države u fiskalnoj godini, služi kao instrument ekonomske politike te se njime osigurava kontrola prikupljanja i trošenja proračunskih sredstava. Njegovo donošenje smatra se jednim od najvažnijih financijskih i političkih događaja u godini.

Abstract (english)

The State Budget is an act that plans public revenues and expenditures for the budget year, and it is adopted by the Croatian Parliament. In most countries is used the universal term "budget" that has also been in use in our area since 1918 until Croatia declared its independence. Based on the budget, the state exercises the right to collect taxes and other budget revenues, as well as to spend budgetary funds. Public revenues are the funds that the state uses to finance its activities and fulfill its obligations, while on the other hand, public expenditures represent the expenses that the state incurs to fulfill its obligations towards citizens. The three main functions of the budget are to present the most important goals of the state in the fiscal year, serve as an instrument of economic policy, and ensure control over the collection and expenditure of budgetary funds. Its adoption is considered one of the most important financial and political events of the year.

• Keywords: proračun; prihodi; rashodi; proračunske funkcije
• Keywords (english): budget; revenues; expenditures; budget functions
• Language: croatian
• URN:NBN: urn:nbn:hr:199:324798
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-04-22 06:23:45