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Potraga za optimalnim i efikasnim javnim financijama u Hrvatskoj: od reformi do zaduživanja

Author

Listed:
  • Hrvoje Šimović

    (Faculty of Economics and Business, University of Zagreb)

Abstract

U radu se analiziraju osnovni trendovi i tendencije u javnim financijama u Hrvatskoj u kontekstu potrage za optimalnim i efikasnim fiskalnim sustavom. Analiza je usmjerena na razdoblje od 1994. do 2016. godine. Prvo se analizira visina i struktura javnih prihoda, a zatim javnih rashoda. Analiza ukazuje na cikličku osjetljivost javnih prihoda, posebno indirektnih poreza, te nemogućnost adekvatne prilagodbe visine i strukture rashoda u uvjetima recesije. Bez obzira na niz reformi i promjena, posebno u segmentu poreznog sustava, fiskalne neravnoteže i proračunski manjkovi karakteriziraju hrvatski sustav javnih financija u gotovo cijelom promatranom razdoblju. Navedeno je utjecalo na rast javnog duga do razina fiskalne neodrživosti. Taj proces je pak utjecao na rast rizika zemlje što ima dugoročne posljedice na cjelokupno gospodarstvo, a ne samo na sustav javnih financija i problem refinanciranja javnog duga.

Suggested Citation

  • Hrvoje Šimović, 2017. "Potraga za optimalnim i efikasnim javnim financijama u Hrvatskoj: od reformi do zaduživanja," EFZG Working Papers Series 1708, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:1708
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    More about this item

    Keywords

    javni prihodi; javni rashodi; javni dug; Hrvatska;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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