ZAGREBAČKA COUNTY(BUDGET EXAMPLE AND DEVELOPMENT STRATEGY) : Final paper

Proračun je temeljni akt regionalne jedinice kojim se procjenjuju prihodi i primici te utvrđuju rashodi i izdatci u razdoblju jedne godine. Proračun na razini regionalne jedinice nosi jednaku važnost kao proračun cijele države. Od iznimne je važnosti suradnja države i regionalne jedinice samouprave , kako bi strategija razvoja bila uspješna. Regionalni samoupravni djelokrug mora biti usklađen sa zakonima, Ustavom te drugim propisima države. Regionalne jedinice samouprave, za obavljanje poslova iz svog djelokruga, osiguravaju sredstva prihodima i primicima te dotacijama države. Prikupljena sredstva regionalne jedinice samouprave koriste za pokrivanje rashoda te ulaganja u regionalni razvoj. Vlastiti izvori prihoda jedinice regionalne samouprave su prihodi od vlastite imovine, županijski porezi, novčane kazne, pristojbe i naknade. Najveći udio u izvorima financiranja regionalne samouprave su porezi – porez na dohodak, porez na dobit, promet nekretnina i porez na igre na sreću, koji se sukladno zakonu dijele sa središnjom državom.The budget is the basic act of a regional unit which estimates revenues and receipts and determines expenditures and expenses in a period of one year. The budget at the regional unit level carries as much importance as the budget of the whole country. Cooperation between the state and the regional unit of self-government is extremely important in order for the development strategy to be successful. The regional self-governing scope must be harmonized with the laws, the Constitution and other regulations of the state. Regional self-government units, in order to perform activities within their scope, provide funds with revenues and receipts, as well as state grants. Fundraising is used by regional self-government units to cover expenditures and investments in regional development. Own sources of income of the regional self-government unit are revenues from own property, county taxes, fines, fees and charges. The largest share in the sources of financing of regional self-government are taxes - income tax, profit tax, real estate transfer and gambling tax, which are shared with the central government in accordance with the law