More documents from Cuculic, Judita; Faulend, Michael; Šošic, Vedran

Export to your Reference Manger

Please Copy & Paste
Bibtex-Export
Endnote-Export

       

Fiscal aspects of accession: can we enter the European Union with a budgetary deficit?

[collection article]

Cuculic, Judita; Faulend, Michael; Šošic, Vedran

Citation Suggestion

Please use the following Persistent Identifier (PID) to cite this document:http://nbn-resolving.de/urn:nbn:de:0168-ssoar-61502

Further Details
Corporate Editor Institute of Public Finance, Zagreb; Friedrich-Ebert-Stiftung Kroatien
Abstract Although there is no common fiscal policy at the European Union (EU) level in Croatia, accession will entail important changes in budgetary revenue and expenditure. On the one hand, accession brings transfers from the EU budget, but also means the loss of customs revenue as well as the need to adjust the structure of tax revenue. On the other hand, in conjunction with significant expenditure for adjustment in areas such as transportation and the environment, as well as expenditures for the EU budget, there will be a change in the structure of expenditure, in order to be able to check on transfers from the Structural Funds. The objective of this paper is to evaluate the intensity and direction of fiscal effects that accession will lead to, as well as the changes in their structure and the possibility of meeting the convergence criteria.
Keywords EU; Croatia; post-socialist country; fiscal policy; joining the European Union; public budget; deficit; public expenditures; legislation; tax law; harmonization; convergence; budgetary policy
Classification Public Finance
Method descriptive study
Free Keywords fiscal policy of Croatia; structural funds of the European Union; harmonisation of tax legislation; convergence criteria
Collection Title Croatian accession to the European Union. Vol. 2, Institutional challenges
Editor Ott, Katarina
Document language English
Publication Year 2004
City Zagreb
Page/Pages p. 49-77
ISBN 953-6047-48-9
Status Published Version; reviewed
Licence Creative Commons - Attribution-Noncommercial-No Derivative Works
Document Type collection article
top