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Fiscal aspects of accession: can we enter the European Union with a budgetary deficit?
[collection article]
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 adjus... view more
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.... view less
Keywords
EU; legislation; post-socialist country; convergence; harmonization; public budget; joining the European Union; fiscal policy; Croatia; public expenditures; tax law; budgetary policy; deficit
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