State budget with special reference to the budget of the Republic of Croatia

Proračun je dokument kojim se procjenjuju prihodi i primici te utvrđuju rashodi i izdaci za jednu godinu, u skladu sa zakonom. Državni proračun je, nakon Ustava, najznačajniji dokument kojim se definira i opisuje funkcioniranje jedne države. Glavne funkcije proračuna su prikaz najvažnijih ciljeva države u fiskalnoj godini, služi kao instrument kojim država utječe na ekonomsko stanje zemlje te je ujedno i sustav kontrole prikupljanja i trošenja proračunskih sredstava, a procedura pripreme, izrade, donošenja, izvršenja i kontrole proračuna je u svakoj državi, pa tako i u Republici Hrvatskoj, propisana zakonskim aktima. Proračun, procedura planiranja, izrade, donošenja, izvršenja i kontrole predmet je ovog završnog rada uz osvrt na proračun Republike Hrvatske.Budget is a document which is estimating revenues and receipts and determining expenditure and outlays for one year, in accordance with the law. The state budget is after the Constitution, the most important document that defines and describes the functioning of a state. The main functions of the budget is outlining the main goals of the state in the fiscal year and serves as an instrument of state influence on the economic situation of the country and is also the control system of collecting and spending of budget funds. The procedure of preparation, planning, approval, execution and control of the budget in each country, including the Republic of Croatian, is prescribed by legislation. The budget and its planning procedures, its approval, execution and control are the subject of this final work with reference to the budget of the Republic of Croatian