Republic of Croatia: Report on Observance of Standards and Codes—Fiscal Transparency Module

Author: International Monetary Fund

Volume/Issue: Volume 2004 Issue 365

Publication date: November 2004

ISBN: 9781451817409

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Business and Economics , Public Finance , ISCR , CR , budget proposal , central government , Subnational government unit , tax authorities , debt stock , government decision , government report , income tax , Subnational government , tax authority , draft State budget , State budget proposal , budget user , government regulation , government gazette , Budget planning and preparation , Budget execution and treasury management , Government debt management

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Summary

This report examines the Observance of Standards and Codes on Fiscal Transparency for Croatia. The assessment reveals that Croatia meets the fiscal transparency code in a number of areas and has been making significant progress in strengthening fiscal management and transparency. The allocation of responsibilities among different levels of government generally has been well defined, and stable intergovernmental fiscal relations have been established. The Budget Act of 2003 has significantly strengthened the legal framework for budget management. The establishment of a single treasury account has also improved controls over budget execution.