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Fiskalna pravila i fiskalna transparentnost zemalja Europske Unije s osvrtom na Republiku Hrvatsku - poboljšavaju li fiskalna pravila u?inkovitost poreznog sustava

Author

Listed:
  • Gordana Kordi?

    (Ekonomski fakultet, Zagreb)

  • Nika Vidovi?

    (Zagreba?ka banka d.d., Zagreb)

Abstract

Globalna financijska kriza ukazala je na niz nedostataka u fiskalnim politikama europskih zemalja koje su ugrozile i ukupnu stabilnost zajednice, te su fiskalna konsolidacija i transparentnost prora?unskog procesa postali prvorazredna ekonomska, ali i politi?ka pitanja. Od 2011. godine (i) u Republici Hrvatskoj je Zakonom o fiskalnoj odgovornosti uvedeno fiskalno pravilo radi poboljšanja fiskalne discipline. Kao pristupnica Europskoj uniji, Hrvatska, tako?er, treba uvažiti kriterije iz Maastrichta u vezi dopuštenih razina javnog duga i prora?unskog deficita. S druge strane, pored discipliniranja fiskalne politike, nužno je i poboljšanje fiskalne transparentnosti kvalitetnim informiranjem javnosti o aktivnostima vlade, uklju?uju?i i podatke o poduzetim fiskalnim mjerama i njihovim (o?ekivanim) ishodima. Rad ima nekoliko ciljeva, a pitanje koje se analizira s više aspekata jest - poboljšava li uvo?enje fiskalnih pravila u?inkovitost poreznog sustava? Prvi je cilj rada analiza dosadašnje prakse korištenja fiskalnog pravila kao numeri?kog ograni?enja u europskim zemljama pa se s aspekta te analize daju projekcije za Hrvatsku. Slijedi analiza fiskalne konsolidacije na razini Europske unije te novih smjernica, pravila i ograni?enja koje taj proces pretpostavlja. Kona?no, pozornost je posve?ena fiskalnoj transparentnosti, kao i mogu?nostima njezinog poboljšanja u Hrvatskoj.

Suggested Citation

  • Gordana Kordi? & Nika Vidovi?, 2011. "Fiskalna pravila i fiskalna transparentnost zemalja Europske Unije s osvrtom na Republiku Hrvatsku - poboljšavaju li fiskalna pravila u?inkovitost poreznog sustava," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 39-56.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:39-56
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    More about this item

    Keywords

    fiskalna pravila; porezni sustav; fiskalna konsolidacija; fiskalna transparentnost;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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