<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The role of local government units and the level of fiscal autonomy are the main drivers of local development activities in countries. The aim of this paper is to measure the level of fiscal autonomy of large cities that have been identified as conductors of local development activities in three Southeastern European (SEE) countries, namely Croatia, Serbia and Bosnia and Herzegovina, as well as to compare the level of fiscal autonomy between large cities and other remaining local units in the respective countries. The results of the research measured by the index of fiscal autonomy and compared with the index of fiscal autonomy of all remaining local government units in each of these countries indicate limited fiscal autonomy. Th is research provides new scientific evidence and fills the gap regarding the level of fiscal autonomy of large cities to improve and increase their budget capacity.</p></abstract>

The role of local government units and the level of fiscal autonomy are the main drivers of local development activities in countries. The aim of this paper is to measure the level of fiscal autonomy of large cities that have been identified as conductors of local development activities in three Southeastern European (SEE) countries, namely Croatia, Serbia and Bosnia and Herzegovina, as well as to compare the level of fiscal autonomy between large cities and other remaining local units in the respective countries. The results of the research measured by the index of fiscal autonomy and compared with the index of fiscal autonomy of all remaining local government units in each of these countries indicate limited fiscal autonomy. Th is research provides new scientific evidence and fills the gap regarding the level of fiscal autonomy of large cities to improve and increase their budget capacity.

The Level of Fiscal Autonomy: Evidence from Croatia, Serbia and Bosnia and Herzegovina

Faculty of Tourism and Hospitality Management

NISPAcee Journal of Public Administration and Policy

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The role of local government units and the level of fiscal autonomy are the main drivers of local development activities in countries. The aim of this paper is...

The Level of Fiscal Autonomy: Evidence from Croatia, Serbia and Bosnia and Herzegovina

Publié en ligne: 18 juin 2019

Pages: 91 - 112

DOI: https://doi.org/10.2478/nispa-2019-0004

Mots clés
fiscal autonomy, local public finance, local government, Croatia, Serbia, Bosnia and Herzegovina

© 2019 Dubravka Jurlina Alibegović et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Level of Fiscal Autonomy: Evidence from Croatia, Serbia and Bosnia and Herzegovina

Publié en ligne: 18 juin 2019

Pages: 91 - 112

DOI: https://doi.org/10.2478/nispa-2019-0004

Mots clésfiscal autonomy, local public finance, local government, Croatia, Serbia, Bosnia and Herzegovina

© 2019 Dubravka Jurlina Alibegović et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
fiscal autonomy, local public finance, local government, Croatia, Serbia, Bosnia and Herzegovina