The objective of this joint project of the Institute of Public Finance and the Ministry of Finance of the Republic of Croatia was to draw up a registry, a methodology and manner of classification and assessment of the fiscal effect of non-tax revenue in Croatia. Non-tax revenues are on the whole regulated by special rules connected with certain administrative matters and the economic functions of the government. They are collected according to set tariffs, regulations, and price lists for services, and they exist in all parts of the public sector as well as in non-profit organisations for the performance of specific economic activities (in associations and chambers for example).
The project explained the main characteristics of the registry, which consists of 245 non-tax revenue items, and the manner of classifying and dividing the revenue among the different levels of government. Pursuant to data from the Finance Agency from 2002 to 2007, the financial effect of non-tax revenue was analysed and assessed according to the institutional and functional classifications.
A summary of knowledge obtained to date and the complete registry of non-tax revenues has been published on the website of the Ministry of Finance of the Republic of Croatia.