The Institute of Public Finance deals with economic research and analysis related to various forms of public finances such as the budget, taxation and customs duties. It s orientation is thus to the various economic, legal and institutional topics that are important for the sound long-term economic development of the Republic of Croatia. So that the public should be able to have a better insight into certain issues, the Institute for Public Finances is launching its Newsletter, in which it will from time to time publish informed and independent analysis of economic questions. The views expressed in the articles published in the Newsletter will reflect the opinions of the authors, which do not necessarily coincide with those of the Institute as institution.

ISSN: 1333-4417; ISSN 1848-4662 [online]

2020

• No. 119 - Budget transparency in Croatian counties, cities and municipalities: November 2019 – April 2020 / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, Branko Stanić, Simona Prijaković, July 2020

2019

• No. 118 - About child benefit / Ivica Urban and Martina Pezer, November 2019
• No. 117 - Budget transparency in Croatian counties, cities and municipalities (November 2018 – March 2019) / Katarina Ott, Mihaela Bronić and Branko Stanić, July 2019

2018

• No. 116 - Budget outturns of Croatian municipalities, cities and counties for 2017 / Katarina Ott, Mihaela Bronić and Branko Stanić, October 2018
• No. 115 - Budget transparency in Croatian counties, cities and municipalities (November 2017 – March 2018) / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, Branko Stanić, July 2018
• No. 114 - EU grants to Croatian counties, cities and municipalities 2015-2016 / Katarina Ott, Mihaela Bronić and Branko Stanić, May 2018
• No. 113 - Budget outturns of Croatian municipalities, cities and counties for 2016 / Katarina Ott, Mihaela Bronić and Branko Stanić, February 2018

2017

• No. 112 - Budget transparency in Croatian counties, cities and municipalities (November 2016 – March 2017) / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, Branko Stanić, August 2017
• No. 111 - Budget transparency in Croatian local government units - employees’ views / Katarina Ott, Mihaela Bronić, March 2017

2016

• No. 108 - Budget outturns of Croatian municipalities, cities and counties for 2015 / Katarina Ott, Mihaela Bronić, Branko Stanić, December 2016
• No. 107 - Budget transparency in Croatian counties, cities and municipalities (November 2015 – March 2016) / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, Branko Stanić, July 2016
• No. 106 - The contribution for occupational health protection / Marijana Bađun, June 2016
• No. 105 - EU grants to Croatian counties, cities and municipalities, 2011-14 / Katarina Ott, Mihaela Bronić, Branko Stanić, May 2016
• No. 104 - Application of microsimulation models in the analysis of taxes and social benefits in Croatia / Ivica Urban, February 2016
• No. 103 - Indebtedness of Croatian counties, cities and municipalities, 2002-14 / Katarina Ott and Mihaela Bronić, February 2016
• No. 102 - To the Government and the Parliament of the Republic of Croatia, January 2016

2015

• No. 101 - When do liabilities from public-private partnership and concession contracts become the part of the general government debt? / Anto Bajo and Damir Juričić, December 2015
• No. 100 - Informal long-term care for erderly and frail persons / Marijana Bađun, December 2015
• No. 99 - Should the Maastricht fiscal criteria be redefined? / Anto Bajo and Marko Pimorac, October 2015
• No. 98 - Budget outturns of Croatian municipalities, cities and counties for 2014 / Katarina Ott and Mihaela Bronić, September 2015
• No 97 -  Budget transparency in Croatian counties, cities and municipalities (November 2014 – March 2015) / Katarina Ott, Mihaela Bronić and Miroslav Petrušić, July 2015
• No 96 - Citizen Participation in Fiscal Policy and Budgetary Processes in Croatia / Katarina Ott and Mihaela Bronić, May 2015
• No 95 - Oil price developments and government budget revenues in Croatia / Petar Sopek and Ivan Škoc, March 2015
• No. 94 - Net fiscal positions of counties in Croatia from 2011 to 2013  / Anto Bajo, Marko Pimorac, Petar Sopek and Marin Vuco, February 2015

2014

• No. 93 - The debt and fiscal risks of local and regional self-government units in Croatia / Anto Bajo and Marko Pimorac, December 2014
• No. 92 - Government guarantees and financial liabilities of state owned road transport companies in Croatia / Anto Bajo and Jelena Petrušić, November 2014
• No. 90 - Implementation of a cash accounting scheme for VAT: EU experience / Danijela Kuliš, September 2014
• No 89 - Formulation of strategic development priorities of the Republic of Croatia / Anto Bajo and Saša Ljepović, September 2014
• No. 88 - Supports for households with children / Ivica Urban, May 2014
• No. 87 - Budget transparency of Croatian counties, cities and municipalities in 2013/14 / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, April 2014
• No. 86 - Employment and employment characteristics during the current crisis in Croatia / Goran Vukšić, April 2014
• No. 85 - The status and financial operations of state agencies in Croatia / Anto Bajo and Maja Kolare, April 2014
• No. 84 - Has Croatia Reached the Tax Maximum? / Marina Kesner-Škreb, February 2014

2013

• No. 83 - The cost of government borrowing and yields on Croatian government bonds / Anto Bajo and Marko Pimorac, December 2013
• No. 82 - Fiscal reforms and consolidations in Croatia under Excessive Deficit Procedure / Anto Bajo,  November 2013
• No. 81 - Budget transparency of Croatian counties, cities and municipalities / Katarina Ott, Mihaela Bronić, Miroslav Petrušić, September 2013
• No. 80 - Ten facts about the Excessive Deficit Procedure / Anto Bajo and  Davor Galinec, September 2013
• No. 79 - A new Croatian Decree on the amounts of excise duty on petrol, gas oil and kerosene used as propellants / Danijela Kuliš, September 2013
• No. 78 - The structure of excise duties on cigarettes in the Republic of Croatia / Anto Bajo and Marko Primorac, June 2013
• No. 77 - Impact of the European Semester on the Budgetary Process in Croatia / Katarina Ott, April 2013
• No. 76 - The alcohol taxation system in European Union and Croatia / Petar Sopek, April 2013
• No. 75 - Excise duties system in Croatia closer to the European system / Danijela Kuliš, April 2013
• No. 74 - Financial and Tax Effects of Professional Athlete Transfer / Danijela Kuliš and Josip Franić, April 2013.
• No. 73 - Zagreb Holding: Time for restructuring / Anto Bajo and Marko Primorac, February 2013
• No. 72 - Tax reforms in EU member states / Vjekoslav Bratić, January 2013

2012

• No. 71 - Employment at the local government level in the Republic of Croatia during the economic crisis / Josip Franić, September 2012
• No. 70 - What will happen to state aid in Croatia aft er EU accession? / Marina Kesner-Škreb, September 2012
• No. 69 - EU-12: State aid before and after EU accession / Ivana Jović, September 2012
• No. 68 - Impact of personal income tax changes on citizens’ tax burden / Slavko Bezeredi, May 2012
• No. 67 - Changes in the Value Added Tax System / Danijela Kuliš, March 2012
• No. 66 - Much ado about nothing - three questions about immovable property taxation in Croatia / Marina Kesner-Škreb, January 2012

2011

• No. 64 - Do shipyards pose an obstacle to fiscal consolidation in Croatia? / Marko Primorac and Anto Bajo, December 2011
• No. 63 - Management costs of 1st and 2nd pillar retirement insurance institutions in Croatia / Marijana Bađun and Irena Kremenčić, November 2011
• No. 62 - Pensioners’ Incomes in Croatia / Ivica Urban, October 2011
• No. 61 - Efficiency of public expenditure on education in Croatia / Petar Sopek, October 2011
• No. 60 - Prudent management of government financial assets and the stability of public finance in Croatia  / Anto Bajo, September 2011
• No. 59 - Assessment of impact of accession to the EU on Croatian budget / Petar Sopek, July 2011
• No. 58 - Distribution of tax burden in Croatia / Ivica Urban, June 2011
• No. 57 - Collected and Uncollected Taxes in Croatia and in the European Union / Mihaela Bronić, May 2011
• No. 56 - Why are there so many disability pensions beneficiaries in Croatia? / Marijana Bađun, May 2011
• No. 55 - Industrial Policy and State Aid in Croatia / Marina Kesner Škreb, Ivana Jović, March 2011
• No. 54 - Capital investment plans and local government debt in Croatia / Anto Bajo, March 2011
• No. 53 - Code of Good Practices on Fiscal Transparency / translated by Mihaela Bronić, March 2011

2010

• No. 52 - The Financial Operations of Local Utility Companies in Croatia / Anto Bajo, Marko Primorac, December 2010
• No. 51 - Employment in the Public Sector: International Comparisons / Predrag Bejaković, Vjekoslav Bratić, Goran Vukšić, August 2010
• No. 50 - A Short History of the Revisions of the Croatian Central Government Budget from 1999 to 2009 / Dunja Beš, Katarina Ott, August 2010
• No. 49 - Budget Deficit and Public Debt in Croatia / Petar Sopek, June 2010

2009

• No. 48 - Efficiency of Croatian Tax Authorities / Vjekoslav Bratić, November 2009
• No. 47 - The tax burden on labour in Croatia / Ivica Urban, October 2009
• No. 46 - What should one know about immovable property taxation in Croatia / Marina Kesner-Škreb, September 2009
• No. 45 - Some Characteristics of the “Boat Tax” in Croatia / Ivica Urban, September 2009
• No. 44 - Pension beneficiaries who have been granted pensions under more favourable conditions / Marijana Bađun, August 2009
• No. 43 - The structure of employment in local government units / Anto Bajo, July 2009
• No. 42 - Croatian Central Government Debt / Srđan Tatomir, July 2009
• No. 41 - Croatian Balance of Payments Implications of Net Errors and Omissions for Economic Policy / Goran Vukšić, May 2009
• No. 40 - The financial furmoil in central and eastern Europe and fiscal policy in Croatia / Dubravko Mihaljek, May 2009
• No. 39 - Recession in South East Europe: Is there some space for policy manoeuvre? / Katarina Ott, May 2009
• No. 38 - Decentralisation, Corruption and Supervision of Local Budgets in Croatia / Marijana Bađun, January 2009

2008

• No. 37 - The Efficiency of the Water Supply in Croatia / Anto Bajo and Branimir Filipović, July 2008
• No. 36 - Value added tax in Croatia vs EU: Tax threshold, zero rate, building land taxation and exemptions / Marina Kesner-Škreb and Danijela Medak Fell, July 2008
• No. 35 - The Croatian Ministry of Finance’s Current Grants to Municipalities and Cities in the Areas of Special National Concern / Mihaela Bronić, June 2008
• No. 34 - Corporate income taxation in Vukovar: can we trace the effects of tax exemption? / Vjekoslav Bratić, April 2008

2007

• No. 33 - Consumption Taxation: Value Added Tax and Excise Taxes / Danijela Kuliš, October 2007
• No. 32 - What to Do with Taxes in Croatia? Tax Burden, Taxation of Income, Profit and Property / Marina Kesner-Škreb, September 2007
• No. 31 - Health care policy and reform in Croatia: How to start dealing with the causes rather than the symptoms of problems / Dubravko Mihaljek, September 2007
• No. 30 - Are All the Municipalities and Cities in Croatia Able to Provide Adequate Public Services? / Anto Bajo, Mihaela Bronić, September 2007
• No. 29 - Towards 'Less and Better' State Aid in Croatia / Marina Kesner-Škreb and Ivana Jović, June 2007
• No. 28 - Do Utility Companies Increase Local Government Debt in Croatia? / Anto Bajo, May 2007
• No. 27 - Personal income tax and surtax sharing in Croatia / Mihaela Bronić, April 2007

2006

• No. 26 - Lost Personal Income Tax Revenue / Vjekoslav Bratić, June 2006
• No. 25 - Lost Tax Revenue: How Much Corporate Income Tax the Government Relinquishes? / Vjekoslav Bratić, June 2006
• No. 24 - A single rate of personal income tax: the impact on the distribution of the tax burden / Ivica Urban, May 2006
• No. 23 - What makes the personal income tax in Croatia progressive? / Ivica Urban, May 2006

2005

• No. 22 - The Government and the Money Market: Who Manages the Cash and Liquidity of the Croatian Budget / Anto Bajo, June 2005
• No. 21 - What Are the Compliance Costs of Taxation in Croatia for Individuals / Vjekoslav Bratić, March 2005
• No. 20 - What Are the Compliance Costs of Taxation in Croatia for Small Businesses / Vjekoslav Bratić, March 2005
• No. 19 - What Are the Compliance Costs of Taxation in Croatia for Businesses / Vjekoslav Bratić, March 2005
• No. 18 - The new Income Tax Law: Its Impact on the Distribution of the Tax Burden / Ivica Urban, February 2005
• No. 17 - What is the cost of customs compliance in Croatia? / Mihaela Bronić, January 2005
• No. 16 - How much do tax authorities cost us? / Vjekoslav Bratić, January 2005

2004

• No. 15 - Local government units borrowing in Croatia: opportunities and constraints / Anto Bajo, September 2004

2003

• No. 14 - Developments in the Croatian Tax System / Danijela Kuliš, December 2003
• No. 13 - Who Controls Budgetary Process in Croatia / Vjekoslav Brtaić, December 2003
• No. 12 - The Croatian Public Debt: Current State and Trends / Anto Bajo, December 2003
• No. 11 - Reform of the Croatian Budgetary System / Anto Bajo, December 2003
• No. 10 - State aid to enterprises in Croatia in 2001 / Marina Kesner-Škreb, Ivana Pleše & Mia Mikić, October 2003
• No. 9 - Who Pays Income Tax in Croatia? / Marina Kesner-Škreb & Sanja Madžarević-Šujster, January 2003

2001

• No. 8 - Code of Good Practices on Fiscal Transparency / translated by Marina Kesner-Škreb, December 2001
• No. 7 - National finances in the period January-June 2001 / Anto Bajo, August 2001
• No. 6 - A National Treasury in Croatia - a Reality or a Possibility / Anto Bajo, April 2001

2000

• No. 5 - Government Finances in 2000: On the Way to the End of the Tunnel or Just Round the Roundbout / Zoran Bubaš, September 2000
• No. 4 - Public Sector Economics - Situation, problems, possible solutions and research / Katarina Ott... [et al.], February 2000

1999

• No. 3 - On the Amendments to the National Budget of the Republic of Croatia for 1999 / Katarina Ott & Anto Bajo, September 1999
• No. 2 - Ten Reasons in Favour of a Uniform Rate of a Value Added Tax / Marina Kesner-Škreb, September 1999
• No. 1 - The Croatian Budget in the 1999 / Anto Bajo, January 1999