FINANCING OF LOCAL AND REGIONAL SELF-GOVERNMENT UNITS-EXAMPLES ON THE CITY VINKOVCI AND CITY OTOK

Financije su ključan dio funkcioniranja svih sustava društva. Financiranje podrazumijeva planirano prikupljanje sredstava i njihov raspored na određene izdatke. Ono treba biti razborito i u svrhu ostvarenja postavljanih ciljeva. Financiranje lokalnih i regionalnih samouprava temelji se na proračunu. Proračun je plan primitaka i izdataka lokalne i regionalne samouprave. Sredstva proračuna se prikupljaju kroz različite namete i poreze koje ubiru regionalne i lokalne samouprave. U županijske poreze ubrajaju se: porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila te porez na automate za zabavne igre. U općinske i gradske poreze ubrajaju se: prirez porezu na dohodak, porez na potrošnju, porez na kuće za odmor, porez na korištenje javnih površina. Visinu proračuna determiniraju mnogi faktori kao što su: broj stanovnika, struktura gospodarstva lokalne zajednice, način upravljanja prikupljenim sredstvima te sustav obračuna i naplata poreza. Politika regionalnih i lokalnih samouprava osnova je održivog upravljanja proračunskim sredstvima te rasta i razvoja zajednice. Brojnost izvora prihoda proračuna te upravljanje mehanizmima njihova prikupljanja doprinose stabilnosti priljeva sredstava.Finance is a key part of the functioning of all society systems. Funding implies the planned fundraising and their allocation to certain expenditures. It should also be reasonable for achieving the goals. Funding of local and regional self-government is based on the budget. The budget is a plan for the receipts and expenditures of local and regional self-government. Budget funds are collected through various fees and taxes levied by regional and local selfgovernment. County taxes include: inheritance tax and tax on gifts, motor vehicle tax, boat tax and tax on entertainment machines. Municipal and city taxes include: tax on income tax, consumption tax, house tax, tax on use of public areas. The value of the budget is determined by many factors from the number of inhabitants through the structure of the local community's economy to the means of managing the funds collected and the system of calculation and collection of taxes. The policy of regional and local communities is the key to sustainable budget management, growth and community development. The variety of sources of budget revenue and the management of their collection mechanisms contribute to the stability of budget inflows