IZAZOVI LOKALNIH PRORAČUNA NA PRIMJERU GRADA SPLITA : završni rad

Predmet završnog rada predstavlja analizu proračuna grada Splita. Osnovni cilj rada je prepoznavanje promjena u proračunu grada Splita od 2017. do 2021. godine te analiza i usporedba proračuna s ostalim jedinicama lokalne samouprave i u konačnici učinak COVID-19 pandemije na proračun. Metode korištene kroz rad su metoda analize, deskriptivna statistika te metoda sinteze. Grad Split bilježi suficit kroz cijelo promatrano razdoblje (uz iznimku 2018. godine kada je zabilježen deficit), s naglaskom na 2017. godinu koja bilježi najviši suficit u zadnjih pet godina. U ukupnim prihodima Grada Splita najveći udio zauzimaju prihodi od poslovanja od kojih prevladavaju prihodi od poreza. Rashodi od poslovanja sačinjavaju većinski udio u ukupnim rashodima dok rashodi za zaposlene imaju najveću udio u rashodima poslovanja. Na osnovi fiskalnih kapaciteta može se zaključiti da Grad Split prema ukupnim prihodima i primicima, odnosno rashodima i izdacima ima najniže pokazatelje u usporedbi s ostalim gradovima. Najveće promjene proračuna Grada Splita kao i izmjene i rebalans istog zabilježene su tokom 2020. i 2021. godine zbog utjecaja COVID-19 pandemije. Oporavak proračuna vidljiv je u 2021. godina koja bilježi porast prihoda od 13,71% u odnosu na prethodnu proračunsku godinu.The subject of the final paper is the analysis of the budget of the city of Split. The main goal of the paper is to recognize changes in the budget of the city of Split from 2017 to 2021 and to analyze and compare the budget with other local self-government units and ultimately the impact of the COVID-19 pandemic on the budget. . The methods used through the work are the method of analysis, descriptive statistics and the method of synthesis. The city of Split recorded a surplus throughout the observed period (with the exception of 2018 when the deficit was recorded), with an emphasis on 2017, which recorded the highest surplus in the last five years. In the total revenues of the City of Split, the largest share is occupied by operating income, from which tax revenues prevail. Operating expenses represent a majority share of total expenditure, while expenditure on employees has the largest share of operating expenses. On the basis of fiscal capacities, it can be concluded that the City of Split has the lowest indicators compared to other cities according to total revenues and receipts, i.e. expenditures and expenditures. The largest changes in the budget of the City of Split as well as the changes and rebalancing of it were recorded in 2020 and 2021 due to the impact of the COVID-19 pandemic. The recovery in the budget is evident in 2021, which recorded an increase in revenues of 13.71% compared to the previous budget year