Petar Filipic (Faculty of Economics, Split, Croatia)
Abstract
This article is the first systematic attempt at an overview of the extent of fiscal and non-fiscal support to students in Croatia, taking University of Split as an example. In detail, the author analyses, classifies and presents eleven fiscal and eight non-fiscal subsidies to students. Because of the very high level of subsidy per student (per user), the author goes on to explain in detail the effect of the loss of the status of fulltime student on the fiscal system as a whole, and then the consequences of loss of status of fulltime student at the level of the marginal exam. The paper refers to the problem of the allocative inefficiency of the state in the funding of the tertiary-level institutions in Croatia and provides an up-to-date contribution for the discussion of the fiscal effects of subsidies, the quality of higher education and the total costs of the courses of students in Croatian higher education institutions.
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