Welfare policy and social transfers in Croatia

This Occasional Paper occurred as the byproduct of preparations for writing the report by Predrag Bejaković and Alastair McAuley “Welfare Policy and Social Transfers in the Republic of Croatia”, The World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Unit, June 1998. The authors, Predrag Bejaković (Institute of Public Finance, Zagreb, Croatia) and Alastair McAuley (University of Essex, Colchester, England) first published the text in Croatian in the Institute's journal "Financijska praksa", Volume 23, Number 1, (March 1999). This Occasional Paper is the English language translation of the article published in "Financijska praksa"

Public investments in Croatia

This Occasional Paper occurred as the byproduct of preparations for writing the report by Geoff Dixon, Katarina Ott and Jean-Jacques Dethier “Capital Expenditure by the Government in Croatia: Fiscal Accounts, Budgetary Institutions and Budgeting Process”, The World Bank, Europe and Central Asia Region, Poverty Reduction and Economic Management Unit, June 1998. The authors, Katarina Ott and Anto Bajo (Institute of Public Finance) first published the text in Croatian in the Institute’s journal “Financijska praksa” Volume 23, Number 1, (March 1999). This Occasional Paper is the English language translation of the article published in “Financijska praksa”

Tax administration reform in transition: the case of Croatia

This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration. The project team report was finalised in summer 1997 and it includes ten papers which are published in Croatian in the Institute’s journal “Financijska praksa”, Volume 22 , Number 1-2 (April 1998). This paper is the summary of the project written by Katarina Ott (Institute of Public Finance)

The unofficial economy in Croatia: causes, size and consequences

This Occasional Paper reports the research results of a project on the unofficial economy in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Ministry of Finance. The project team report was finalized in early 1997 and it includes some 15 papers which can be obtained both in Croatian (“Financijska praksa”, Vol. 21, No. 1-2, June 1997) and English (http://www.ijf.hr/finpraksa/eng/97/1-2/index.htm). This paper is the summary of the project written by Ivo Bićanić (University of Zagreb) and Katarina Ott (Institute of Public Finance)

Transgressive urbanism : borderlands and urban informality of american cities along the panamerican highway

This study explores the ways in which political boundaries can be trespassed in order to develop subaltern forms of urbanism and edge conditions, mainly to the comparative study of border cities in the Americas, predominantly ruled by informal economies, and which are situated alongside the largest land-transport infrastructure on Earth called ‘Pan-American Highway’. This land transport corridor operates as a grand linear urbanism and constitutes the economical catalyst of emerging urban economies in scenarios of political regional integration (‘soft boundaries’) or fortification (demarcations). As result of border pressure, the process of ‘instantness’ has upgraded various informal urban economies to adequate standards of production, consumption and exchange. In terms of regional development, one of the direct impacts of the Pan-American Highway – from Alaska to Patagonia – has been the expansion of formal and informal economic and trade corridors along this main infrastructure network, which is shaping the urban structure of border cities or towns. On one hand, this study reflects on the border conditions of American border cities ruled by formal and informal economies. On another hand, it compares and critically reflects on the socio-spatial principles of infrastructural urbanism and the phenomenon of metapolisation (Ascher, 2004) of urban economies in selected border cities. The novelty of this study lies in the observation and mapping of new spatial schemes in border landscapes alongside the largest infrastructure on Earth

Minimum game plans : eco-design and low-tech fabrication in studios

This paper looks at eco-design and low-tech fabrication in studio

Sudska praksa prekršajnih sudova

Sudska praksa prekršajnih sudov

The Underground Economy in Croatia

This article is a succinct description of research into the underground economy (UE) in Croatia in the 1990 to 2000 period. The circumstances surrounding and the reasons for the origin of the UE are explained, the dimensions of and changes in the UE are estimated at the level of the whole of the economy and in terms of certain industries. Also the socio-cultural and institutional dimensions of the UE are analysed, including the influence of formal and informal norms, privatisation, poverty, self-employment and so on. Various evaluation methods give different results . the national accounting discrepancy between income and expenditures method (below: national accounting discrepancy method) shows a growth of the UE from 1990 to a maximum of 37% of GDP in 1993 and a steady reduction to 7% of GDP in 2000. In accordance with that method in the 1990-1995 period, the UE came on average to about 25%, and in 1996-2000 to an average of 10% of GDP. The Eurostat method and estimates of tax evasion coincide with these trends, while two monetary methods and the consumption of electrical energy method show a rise in the UE in the 1995-1999 period, with trends at annual levels of between 22 and 34% and a fall in 2000. With reservations because of the uneven results obtained by these various methods and because of uncertainty whether this is a matter of a genuine reduction of the UE or of an improvement in statistics, we nevertheless have to conclude that this research indicates that there has been a genuine reduction in the UE. The results of the project indicate a negative correlation between the UE and GDP growth, then work .on the black. as the main reason for the UE, and the differentiation of statistical and economic reasons for the UE. Reasons for the reduction of the UE might be an improvement of the statistical system, a change in the structure of consumption, the introduction of VAT, the stabilisation of the large retail systems, the entry of foreign firms into the Croatian market, a change in the image of the government and so on. Unfortunately, there is still a lack of the kind of transparency and quality of public services that would have a considerable impact on the further reduction of the UE. The basic recommendation of this research is that for any reduction of the UE, it is more important to prevent the causes than to penalise the consequences, and in connection with this it is the institutional sphere that is crucial, the relationship of the government and the economy, i.e., the speed with which the government redefines its role in the market. Basic recommendations are also put forward for the improvement of institutions, for example, of the government, the process of privatisation, statistics, the tax system, the pensions system and so on.underground economy, Croatia

Čarovništvo – diskurz ali praksa?

This paper challenges a generally accepted view that witchcraft is always a matter of discourse, and the witch a fictitious person who is ascribed bewitchment but, in fact, performed none. It discusses the hints that point to bewitchments being, at least occasionally, a matter of practice and reality, and a “witch” indeed a practitioner of acts, perceived as harmful. It also challenges the etic difference between the “natural” and “supernatural” acts in the context of witchcraft accusations and argues that there is no clear difference between the former and the latter for people thinking within a witchcraft discourse

Estimate of revenues from the value added tax in the Republic of Croatia

This Occasional Paper is part of a research project undertaken by the Institute of Public Finance and financed by the Ministry of Finance of the Republic of Croatia. The research project and the presented paper are published in Croatian in the Institute’s journal “Financijska praksa”, Volume 20, Number 2 (August 1996). Part I of the paper is written by Danijela Kuliš (Institute of Public Finance, Zagreb), and Part II is written by Žarko Miljenović (then, State Bureau for Macroeconomic Analyses and Forecasts, Zagreb; and now Zagrebačka banka, Zagreb). The project’s lead researcher was Dr. Katarina Ott (Institute of Public Finance, Zagreb)