Title Optimalan model sustava fiskalnog izravnanja u funkciji maksimizacije ponude lokalnih javnih dobara i usluga
Title (english) An optimal model of the fiscal equalization system aimed at maximizing the supply of local public goods and services
Author Marina Čolig
Mentor Saša Drezgić (mentor)
Committee member Helena Blažić Pečarić (predsjednik povjerenstva)
Committee member Maja Grdinić (član povjerenstva)
Committee member Hrvoje Šimović (član povjerenstva)
Granter University of Rijeka Faculty of Economics and Business Rijeka
Defense date and country 2023-12-15, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics
Universal decimal classification (UDC ) 336 - Finance. Banking. Money
Abstract Predmet istraživanja ovoga doktorskog rada je optimalan model sustava fiskalnog
izravnanja u funkciji maksimizacije ponude lokalnih javnih dobara i usluga. Naime,
zadatak i izazov ovoga rada bio je temeljem izrade sveobuhvatne baze podataka
kreirati optimalan model fiskalnog izravnanja koji će se moći primjenjivati na različite
ekonomije, bez obzira na razlike u stupnju fiskalne decentralizacije, sustavu
teritorijalno-administrativne podjele, geomorfološkim, socioekonomskim i drugim
obilježjima.
Glavni cilj rada bio je potvrditi osnovnu hipotezu da je postojeći sustav fiskalnog
izravnanja u Republici Hrvatskoj potrebno unaprijediti jer ne uvažava sve lokalne javne
prihode prilikom utvrđivanja fiskalnog kapaciteta lokalnih jedinica. Cilj istraživanja bio
je i utvrditi osnovna obilježja sustava fiskalnog izravnanja u svjetskoj praksi te
odgovoriti na pitanje u kojoj se mjeri sustav podjele javnih rashoda te prihoda
ujednačio. Odgovore na navedena pitanja dala je empirijska analiza utemeljena na
uzorku zemalja OECD-a, a rezultati su poslužili za smjernice uspostave novog sustava
fiskalnog izravnanja koji uvažava sveobuhvatne odnose strukture i raspodjele javnih
prihoda, raspodjele javnih funkcija te mehanizma transfera.
Empirijskom analizom sustava fiskalnog izravnanja u zemljama članicama OECD-a
utvrđeno je da se sustav podjele javnih rashoda u velikoj mjeri optimizirao i da je
moguće naći teorijske i empirijske smjernice. Međutim, ostaje pitanje usklađenosti
strukture prihoda koja pokazuje jasne smjernice u vremenu, ali još uvijek značajne
razlike među zemljama OECD-a.
Analizom dosadašnjeg sustava fiskalnog izravnanja u Republici Hrvatskoj i izračunom
Ginijevih koeficijenata koncentracije dokazano je da postojeći sustav fiskalnog
izravnanja ne uvažava sve lokalne javne prihode prilikom utvrđivanja fiskalnog
kapaciteta lokalnih jedinica.
Važan zaključak rada je da je u sustav fiskalnog izravnanja moguće uključiti i
raspodjelu prihoda od imovine koji su kroz ubiranje komunalnog doprinosa i naknade
usmjereni na proces kapitalizacije, odnosno kapitalnih ulaganja u okviru lokalnih
samouprava, koji u konačnici podižu vrijednost sveukupne imovine. U perspektivi se
sličan mehanizam može primijeniti kod eventualnih izmjena poreznog sustava i
pripadnosti pojedinih poreznih oblika pojedinim razinama javne vlasti ili, drugim
riječima, definiranjem poreza na imovinu i/ili poreza na potrošnju (dijela PDV-a ili
dodatnog poreza) kao lokalnog izvora prihoda.
Na kraju se postavlja i pitanje mehanizma alokacije prihoda stečenih u okviru sustava
fiskalnog izravnanja. U tom bi smislu bilo zanimljivo napraviti iskorak te usvojiti
inovativan mehanizam gdje bi se od prihoda od dohotka financirali nenamjenski
transferi koje će lokalne vlasti koristiti sukladno prioritetima: od prihoda od imovine
kapitalna ulaganja i održavanje, a od prihoda od oporezivanja potrošnje aktivnosti
povezane s poticanjem gospodarskog razvoja i konkurentnosti na prostoru lokalne
zajednice. Ovakav koncept predstavlja inovaciju jer je sustav dizajniranja mehanizma
izravnanja u teoriji i praksi uglavnom razmatrao mehanizme izravnanja fiskalnih
nejednakosti i nije ulazio u pitanja učinkovitosti te svrhovitosti potrošnje takvih javnih
transfera.
Abstract (english) The research subject of this doctoral thesis is the optimal model of the fiscal
equalization system to maximize the supply of local public goods and services.
Namely, the task and challenge of this thesis was to create an optimal model of fiscal
equalization based on the creation of a comprehensive database that can be applied
to different economies, regardless of differences in the degree of fiscal
decentralization, the system of territorial-administrative division, geomorphological,
socio-economic and other characteristics.
The main objective of the thesis is to confirm the basic hypothesis that the existing
system of fiscal equalization in the Republic of Croatia needs to be improved since it
does not take into account all local public revenues when determining the fiscal
capacity of local units. The aim of the research was to determine the basic
characteristics of the fiscal equalization system in world practice and to answer the
question to what extent the system of dividing public expenditures and income has
become uniform. The answers to the above questions were provided by an empirical
analysis based on a sample of OECD countries. The results served as guidelines for
the establishment of a new system of fiscal equalization that takes into account the
comprehensive relationships between the structure and distribution of public revenues,
the distribution of public functions and the transfer mechanism.
The empirical analysis of the fiscal equalization system in OECD member countries
has shown that the system of public expenditure sharing has been largely optimized
and that it is possible to find theoretical and empirical guidelines. However, the
question remains as to the alignment of the income structure, which shows clear trends
over time but still considerable differences between OECD countries.
The analysis of the current system of fiscal equalization in the Republic of Croatia and
the calculation of Gini coefficients of concentration have shown that the existing system
of fiscal equalization does not take into account all local public revenues when
determining the fiscal capacity of local units.
An important conclusion of the thesis is that it is possible to include the distribution of
income from property in the system of fiscal equalization, which aims at the process of
capitalization, i.e. capital investments within the framework of local self-governments,
which ultimately increase the value of all property through the collection of communal
contributions and fees. In perspective, a similar mechanism can be applied in case of
possible changes to the tax system and the affiliation of certain forms of taxation to
certain levels of public authority or, in other words, by defining property tax and/or
consumption tax (part of VAT or additional tax) as a local source of income.
Finally, there is the question of the allocation mechanism of revenues obtained through
the framework of the fiscal equalization system. In this sense, it would be interesting
to take a step forward and adopt an innovative mechanism in which non-designated
transfers would be financed from income that local authorities would use in accordance
with priorities: capital investments and maintenance from property income, and
activities related to promoting economic development and competitiveness in the local
community from the taxation of consumption income. This concept represents an
innovation since the system of designing the equalization mechanism in theory and
practice mainly considers the mechanisms for equalizing fiscal inequalities and does
not address the issues of effectiveness and expediency of spending such public
transfers.
Keywords
fiskalni federalizam
fiskalne nejednakosti
fiskalno izravnanje
OECD
Republika Hrvatska
Keywords (english)
fiscal federalism
fiscal inequalities
fiscal equalization
OECD
Republic of Croatia
Language croatian
URN:NBN urn:nbn:hr:192:426496
Promotion 2024
Study programme Title: Economics and Business Economics Study programme type: university Study level: postgraduate Academic / professional title: doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija (doktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija)
Type of resource Text
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Created on 2024-01-12 13:02:50