FINANCING OF LOCAL SELF-GOVERNMENT UNITS AND THEIR ROLE IN ECONOMIC DEVELOPMENT

Najvažniji faktor u funkcioniranju svih sustava društva su financije. Financiranje podrazumijeva prikupljanje sredstava i njihov raspored na određene izdatke u svrhu ostvarenja postavljenih ciljeva. Financiranje lokalnih i regionalnih samouprava izvršava se proračunom jedinica lokalne samouprave, njegovim upravljanjem i regulatornim okvirom djelovanja. Sredstva proračuna prikupljaju se kroz različite namete i poreze koje ubiru lokalne i regionalne samouprave. U općinske i gradske poreze spadaju: prirez porezu na dohodak, porez na potrošnju, porez na kuće za odmor, porez na korištenje javnih površina, dok u županijske poreze spadaju: porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila te porez na automate za zabavne igre. Postoje mnogi faktori koji utječu na visinu proračuna: broj stanovnika, struktura gospodarstva lokalne zajednice, način upravljanja prikupljenim sredstvima te sustav obračuna i naplata poreza. Njime se daje pregled kako država i lokalne jedinice dolaze do novca, zatim kako ga troše i u koje namjene. Politika lokalnih i regionalnih zajednica je održivo upravljanje proračunskim sredstvima te rast i razvoj iste. Cilj ovog rada je povezati zakonski okvir računovodstva, planiranja i izvršavanja proračuna sa pojedinim specifičnostima jedinica lokalne samouprave.The most important factor in the functioning of all of the social systems is finance. Financing implies gathering funds and it's a disposition on certain expenditures for effectuation of set goals. Financing of local and regional self – government is executed by a budget of self – government units, his management and his regulatory framework measures. Budget recourses are collected through different levies and taxes which are collected by local and regional self – governments. In municipal and city taxes include: surtax on income tax, consumption tax, tax on holiday homes, tax on the use of public areas, while in county taxes we include: inheritance and gift tax, tax on - road motor vehicles, vessel tax and lastly taxes on slot machines and fun games. There are a lot of existing factors that influence the budget amount: population, the economic structure of the local community, the way of managing with collected facilities, billing system and collecting taxes. It gives insight into how does the state with its local units comes by money, then how they spend it and with what purposes. Politics of local and regional self – governments is sustainable management of budgetary resources and subsequently development and growth of those same self – governments. The objective of this paper is to associate the legal framework of accounting, planning and executing budget with certain specifics of local self – government units