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

[Sammelwerksbeitrag]

Cuculic, Judita; Faulend, Michael; Šošic, Vedran

Zitationshinweis

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Weitere Angaben:
Körperschaftlicher Herausgeber 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.
Thesaurusschlagwörter EU; Croatia; post-socialist country; fiscal policy; joining the European Union; public budget; deficit; public expenditures; legislation; tax law; harmonization; convergence; budgetary policy
Klassifikation Öffentliche Finanzen und Finanzwissenschaft
Methode deskriptive Studie
Freie Schlagwörter fiscal policy of Croatia; structural funds of the European Union; harmonisation of tax legislation; convergence criteria
Titel Sammelwerk, Herausgeber- oder Konferenzband Croatian accession to the European Union. Vol. 2, Institutional challenges
Herausgeber Ott, Katarina
Sprache Dokument Englisch
Publikationsjahr 2004
Erscheinungsort Zagreb
Seitenangabe S. 49-77
ISBN 953-6047-48-9
Status Veröffentlichungsversion; begutachtet
Lizenz Creative Commons - Namensnennung, Nicht kommerz., Keine Bearbeitung
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