natgillin/translations-raw huggingface dataset:
In table 1 total tax revenue, corporate income tax revenue and corporate income tax exemption for Vukovar are shown: 
U tablici 1. prikazani su ukupni porezni prihodi, prihodi od poreza na dobit i umanjenja poreza na dobit za Vukovar.
Total Vukovar tax revenue has doubled in the analyzed period (from 22 million kuna in the year 2001 to 44 million kuna in 2006). 
Ukupni su se vukovarski porezni prihodi u analiziranom razdoblju udvostručili (s 22 mil. kn u 2001. na 44 mil. kn u 2006. godini).
Corporate income tax revenue has also grown, but not so significantly; from 3.6 million kuna in 2001 to 5.2 million kuna in the year 2006. 
Prihodi od poreza na dobit također rastu, ali sporije, s 3,6 mil. kn 2001. na 5,2 mil. kn 2006. godine.
However, corporate income tax exemptions have increased on a much larger scale (from 5.5 to more than 37 million kuna). 
No u znatno većem opsegu rastu umanjenja poreza na dobit za vukovarske obveznike, i to s 5,5 na više od 37 mil. kn.
As a result the city treasury was “impoverished” by 5 million kuna in 2001, as compared to the to 34 million kuna in 2006. 
Zbog tog oslobođenja gradska je blagajna “osiromašila” za 5 mil. kn 2001. odnosno za 34 mil. kn 2006. godine.
In other words, these figures represented potential revenue up to the year 2007 (90% of the total collected corporate income tax revenues) which the city treasury was not able to collect. 
Drugim riječima, ti su iznosi do 2007. godine činili potencijalne prihode (90% ukupno prikupljenog poreza na dobit) koje vukovarska blagajna nije uprihodila.
In that way, for example, only in the year 2006 lost city treasury revenue was smaller than the total Vukovar tax revenue by just 10 million kuna because of this tax exemption. 
Na taj su način, primjerice, samo u 2006. godini izgubljeni prihodi gradske blagajne zbog tog oslobođenja bili 10 mil. kn manji od ukupnih poreznih prihoda Vukovara.
It is also visible from table 1 that, due to this exemption, for all observed years city treasury losses are significantly larger than total corporate income tax revenues of 
Iz tablice 1. je vidljivo i kako su u svim analiziranim godinama gubici gradske blagajne zbog tog umanjenja znatno veći od prihoda od poreza na dobit.
Analysis of the total collected and lost corporate income tax revenue provided some interesting information. 
Analizom ukupno prikupljenih i izgubljenih prihoda od poreza na dobit dobivaju se zanimljivi podaci.
From 2001 to 2006, on average, for 1 kuna which the City treasury collected on the basis of its share in corporate income tax, as many as 4 kuna were allowed to get away. 
Naime, od 2001. do 2006. godine u prosjeku na 1 kunu koju je uprihodila gradska blagajna na osnovi udjela u porezu na dobiti zbog umanjenja poreza nisu ubrane čak 4 kune.
For instance, only in 2006 the Vukovar treasury would have collected as much as 7.5 times more corporate income tax revenue if it had not been for this exemption. 
Tako bi, primjerice, samo u 2006. godini vukovarska blagajna ubrala 7,5 puta više prihoda od poreza na dobit da nije bilo tog umanjenja.
Table 2 shows the total number of users of this exemption and the average number of unemployed in Vukovar. 
U tablici 2. prikazan je ukupan broj korisnika tog umanjenja i prosječan broj nezaposlenih u Vukovaru.
E City of Vukovar budget “losses” from the corporate income tax exemption (90% out of D)* 
za obveznike u Vukovaru (90% prihoda D)* B+D potencijalni prihodi Vukovara i Vukovarsko-srijemske
C+E Potential Vukovar corporate income tax revenue 
E/A udio izgubljenih prihoda Vukovara u ukupnim poreznim
Source: Ministry of Finance and Tax Administration reports 
Oporezivanje dobiti u Vukovaru: možemo li pratiti učinke poreznih oslobođenja?
However, these questions could and must be relatively easily responded to. 
No na ta bi se pitanja moglo i moralo relativno jednostavno odgovoriti.
Such a database should be managed by the Regional Office of the Croatian Employment Service in cooperation with the Tax Administration Regional Office in the City of Vukovar. 
Takvu bazu trebala bi voditi područna služba Hrvatskog zavoda za zapošljavanje u suradnji s Područnim uredom Porezne uprave u Vukovaru.
Considering that from the beginning of the year 2007 corporate income tax has no longer been shared among different levels of government, rather is an exclusive national government budget revenue, it is firstly in the best interests of the Government to know if this kind of tax preference is justifiable. 
Budući da se porez na dobit od početka 2007. godine više ne dijeli među različitim razinama vlasti, nego je isključivi prihod državnog proračuna, u interesu je središnjih vlasti ponajprije utvrditi opravdavaju li takve porezne pogodnosti svoju svrhu.
This is just one of a few Vukovar tax preferences, so we can imagine the situation of employees of the Vukovar Tax Administration branch 
Kako je to jedna od nekoliko poreznih pogodnosti za Vukovar, možemo zamisliti kako je nekolicini djelatnika u ispostavi Porezne uprave u Vukovaru, koji umjesto da prikupljaju poreze, rade upravo suprotno.
office who are, instead of collecting tax, doing exactly the opposite. 
Naime, vukovarska porezna ispostava, nakon što obradi porezne prijave, ve
For the Vukovar tax branch office acts like a social service by exempting physical and legal persons from tax payment after processing the tax reports. 
likim dijelom oslobađa porezne obveznike - bilo fizičke bilo pravne - plaćanja te na taj način djeluje poput svojevrsne socijalne službe.
At the same time we do not know the size of the administrative costs of Vukovar tax payers' preferences. 
Pri tome i ne znamo koliki su troškovi administriranja tih poreznih pogodnosti za vukovarske obveznike.
Adaptation to the EU taxation system will require additional modifications of the corporate income tax law, so a high-quality and detailed analysis would help Government authorities to choose the direction of further taxation policy movements. 
Kvalitetna i detaljna analiza pomogla bi središnjim tijelima vlasti u odluci u kojem smjeru ići dalje, jer će zbog prilagodbe poreznom sustavu EU biti nužne i dodatne preinake Zakona o porezu na dobit.
In conjunction with this there is the need and the possibility to help certain specific groups of tax payers in favorably tax treated districts. 
Time će još nužnijom postati potreba i mogućnost pomaganja specifičnim skupinama obveznika na porezno posebno tretiranim područjima.
It will be essential to choose a transition to direct transfers from the state budget as a much more cost effective and easier way of providing aid. 
Bit će potrebno prijeći na izravne transfere iz državnog proračuna kao na jeftiniji i jednostavniji način pomoći.
Such an analysis might possibly justify the latest taxation policy changes. 
Do tada sva ta pitanja ostaju i dalje otvorena.
Number of users of tax exemptions Average number of unemployed residing in Vukovar 
Broj korisnika umanjenja poreza Prosječan godišnji broj nezaposlenih osoba s prebivalištem u Vukovaru
- 2001 and 2002 data are not available because unemployment records were not kept according to the place of residence. 
- Za 2001. i 2002. godinu nisu dostupni podaci jer nije vođena evidencija nezaposlenih prema mjestu stanovanja.
Source: Tax Administration, Croatian Employment Service, District Service of the City of Vukovar 
Izvor: Porezna uprava, Hrvatski zavod za zapošljavanje, Područna služba Vukovar
2013 - Senior scientific associate, Institute of Public Finance, Zagreb 2010 - 2013 Research Associate, Institute of Public Finance, Zagreb 1999 - 2010 Research Assistant, Institute of Public Finance, Zagreb 
2013. - viši znanstveni suradnik, Institut za javne financije, Zagreb 2010. - 2013. znanstveni suradnik, Institut za javne financije, Zagreb 1999. - 2010. znanstveni novak, Institut za javne financije, Zagreb
Public sector economics; Local finances; Public sector transparency, government accountability and citizen participation 
Ekonomika javnog sektora; Lokalne financije; Transparentnost i odgovornost javnog sektora te sudjelovanje građana
Other professional activities 
Ostale profesionalne aktivnosti
Since 2013 Teaching Public Management at Faculty of Law, Zagreb (course coordinator - Vedran Đulabić, 
Od 2013. vanjski suradnik Pravnog fakulteta u Zagrebu kolegij Javni menadžment;
Since 2006 Member of the editorial board of the scientific journal Financial Theory and Practice. 
Od 2006. članica uređivačkog odbora znanstvenog časopisa Financial Theory and Practice
On-going projects 
Projekti u tijeku
Since 2010 Permanent Research Programme of Tax System (Ministry of Finance), team member; 
Od 2010. - Program permanentnog istraživanja poreznog sustava (Ministarstvo financija), članica tima;
Citizen Participation in Fiscal Policy and Budgetary Processes in Croatia. 
Measuring and visualizing the budget transparency of Croatian local governments.
Bronić, M., and Franić, J., 2014. 
Bronić, M., i Franić, J., 2014.
newsletter 71 | josip franić | Employment at the local government level in the Republic of Croatia during the economic crisis | Institute of Public Finance 
newsletter 71 | josip franić | Zapošljavanje na lokalnoj razini u Republici Hrvatskoj tijekom gospodarske krize | Institut za javne financije
The treatment of local and regional budget employees is a highly important and sensitive issue. 
Odnos prema zaposlenima na teret lokalnih i regionalnih proračuna od velike je važnosti i iznimno je osjetljivo pitanje.
A fall in budget revenue requires reductions in overall expenditure, where increasing the number of employees is the least desired option. 
Pri padu proračunskih prihoda potrebno je smanjivati ukupne rashode, a najmanje je poželjno povećavati broj zaposlenih.
On the other hand, reducing the number of employees leads to a further rise in unemployment, which aggravates the welfare situation within a community, already destabilised by the crisis. 
S druge strane, smanjivanje broja zaposlenih uzrokuje dodatni porast nezaposlenosti i pogoršava socijalnu situaciju unutar zajednice, ionako narušenu krizom.
Against such a background, the best way to cut down 
Premda su neke članice Europske unije - poput Irske i Danske - pri
1 For example, salaries at the local government level have decreased by 5% in Spain, 15% in Estonia and 25% in Romania. 
1 Primjerice, u Španjolskoj su plaće na lokalnoj razini smanjene za 5%, u Estoniji za 15%, a u Rumunjskoj za 25%.
In Latvia, work week has been reduced to 4 days, and in Great Britain, the salaries of all public sector employees have been frozen. 
U Latviji je radni tjedan skraćen na 4 radna dana, a u Velikoj Britaniji zamrznut je rast plaća svih zaposlenika u javnom sektoru.
an occasional publication of the institute of public finance 
Izvor: Ministarstvo ﬁ nancija; izračun autora
Total employees * Due to its special status as both a city and a county, the City of Zagreb is presented separately. 
Ukupan broj zaposlenih * Zbog svog posebnog statusa grada i županije, Grad Zagreb prikazan je zasebno.
Source: Ministry of Finance; author's calculation. 
Izvor: Ministarstvo ﬁ nancija; izračun autora
Only the City of Zagreb reduced the number of employees in the bodies (but, owing to employment in budget users, total employment at the expense of the City of Zagreb budget went up), while an increase in employment was recorded at all other levels of government (counties, cities and municipalities), both in the bodies and in budget users, especially in 2008 and 2009. 
Jedino je Grad Zagreb smanjio broj zaposlenih u tijelima (ali je zapošljavanjem kod korisnika ukupan broj zaposlenih na teret proračuna Grada Zagreba u krajnjem ishodu povećan), dok je na svim ostalim razinama (županije, gradovi i općine) došlo do povećanja, kako u tijelima tako i u korisnika, osobito tijekom 2008. i 2009.
Aft er a slowdown in 2010, employment rose again in 2011, with 1,107 newly created jobs for the whole of the Croatia. 
Nakon određenog usporavanja ovakvog trenda 2010., zapošljavanje ponovno raste 2011., s 1.107 novih radnih mjesta u lokalnim jedinicama na razini cijele Hrvatske.
An inevitable consequence of such increases is also the growth in expenses for employees, which went up by almost one billion kuna over the reference period (Table 2). 
Neminovna je posljedica takvih povećanja i porast rashoda za zaposlene koji su na lokalnoj i regionalnoj razini u promatranom razdoblju ukupno porasli za gotovo milijardu kuna (tablica 2).
Number of units which reduced the number of employees 
broj jedinica u kojima se broj zaposlenih nije mijenjao
Therefore, the payment of interest is the consequence of previously incurred liabilities and, by excluding it, we get a more realistic insight into the current policy contribution to the total balance of local units. 
Stoga je plaćanje kamata posljedica prije nastalih obveza te se njihovim isključivanjem dobiva realniji uvid u doprinos tekuće politike ukupnom saldu lokalnih jedinica.
Not even the serious ﬁ scal diﬃ culties (the revenue gap and the need to reduce expenditure) could prevent some local units from hiring new employees. 
Niti značajni ﬁ skalni problemi (manjak prihoda, potreba smanjivanja rashoda) nisu spriječili pojedine lokalne jedinice u novim zapošljavanjima.
Increase/Decrease in the period 2007-11 (in %) 
Povećanje u razdoblju 2007-11.
Total expenses for employees 
Ukupni rashodi za zaposlene
budget balance (in %) total number of employees 
proračunski saldo (u %) ukupan broj zaposlenih
expenses for employees (in million kuna) 
rashodi za zaposlene (u mil. kn)
budget balance (in %) total number of employees expenses for employees (in million kuna) 
proračunski saldo (u %) ukupan broj zaposlenih rashodi za zaposlene (u mil. kn)
budget balance (in %) total number of employees expenses for employees (in million kuna) *Due to an increase in the number of employees in budget users from 19 to 82; as early as 2010, the number of employees in budget users again stood at 19. 
proračunski saldo (u %) ukupan broj zaposlenih rashodi za zaposlene (u mil. kn) * Zbog povećanja broja zaposlenih kod korisnika s 19 na 82; već 2010. godine kod korisnika je ponovno bilo 19 zaposlenih.
Largest increases in employees 
Najveće smanjenje broja zaposlenih
660.0 Lovinac * Apart from the County of Varaždin, only the County of Lika-Senj reduced the number of employees during the reference period, but by only one person (from 86 to 85). 
660,0 Lovinac * Osim Varaždinske, jedino je još Ličko-senjska županija smanjila broj zaposlenih u promatranom razdoblju, ali samo za jednu osobu (s 86 na 85).
Expenses for employees 
rashodi za zaposlene
A similar situation is found at the municipality level. 
Slična situacija je i na razini općina.
Share of expenses for employees in total budget expenditure, 2007-11 (in %) 
Udio rashoda za zaposlene u ukupnim proračunskim rashodima, 2007-11.
Note: For easier reference, in Table 5 and Chart 5 Zagreb is categorised as a city. 
Napomena: Zbog lakšeg pregleda, Zagreb je u tablici 5 i graﬁ konu 5 svrstan u gradove.
Speciﬁ cally, one of the greatest challenges facing the local governments in the Croatia is their heavy dependence on various types of aid (mostly provided from the central government budget, but also by general government entities, foreign governments and international organisations). 
Naime, jedan od najvećih problema na lokalnoj razini u Hrvatskoj je velika ovisnost o raznim oblicima pomoći (prvenstveno iz proračuna središnje države, ali i od ostalih subjekata unutar opće države, te inozemnih vla da i međunarodnih organizacija).
Table 6 gives an overview of local units with the largest shares of aid received in their total budget revenues in 2011. 
Tablica 6 daje prikaz lokalnih jedinica koje su 2011. imale najveći udio primljenih pomoći u ukupnim prihodima.
Distribution of counties, cities and municipalities according to the share of aid received in total budget revenue (2011) 
Raspodjela županija, gradova i općina prema udjelu primljenih pomoći u ukupnim prihodima, 2011. (u %)
share of aid in revenue (in %) number of employees expenses for employees (in million kuna) 
udio pomoći u prihodima (u %) broj zaposlenih rashodi za zaposlene (u mil. kn)
all the selected units, only Hrvatska Kostajnica made economies in expenses for employees aft er the crisis breakout, while other units even increased these expenses. 
nica tek Hrvatska Kostajnica provela uštede na rashodima za zaposlene nakon pojave krize, dok su ih ostale jedinice još dodatno povećale.
Similarly, the County of Senj-Lika, the cities of Vrlika and Metković and the municipality of Civljane reduced their staﬀ numbers, but increased the expenses for employees. 
S druge strane, prem da su Ličko-senjska županija, gradovi Vrlika i Metković te općina Civljane smanjili broj zaposlenih, povećali su rashode za zaposlene.
These examples clearly show that such a situation is unsustainable and that more substantial changes at the local government level are needed in the Croatia. 
To su primjeri koji jasno ukazuju na neodrživost takvog stanja i potrebu ozbiljnijih promjena na lokalnoj razini u Hrvatskoj.
Despite the need for expenditure cuts aft er the outbreak of the economic crisis, a large number of local units continued to employ staﬀ at the expense of their budgets, which further exacerbated an already grave ﬁ nancial situation. 
Unatoč potrebi smanjenja rashoda nakon pojave gospodarske krize, velik je broj lokalnih jedinica nastavio sa zapošljavanjem na teret lokalnih proračuna, čime je ionako loša ﬁ nancijska situacija dodatno pogoršana.
Many units found themselves in a situation where they could only provide funds to ﬁ nance the salaries, contributions and other costs of employees, but had not enough resources to ﬁ nance their statutory functions (the development of se lements and housing estates, public utility management, social welfare, health care, education, culture, physical education and sports, ﬁ re prevention and civil defence, etc.), and where they heavily depended on aid from abroad and from general government entities (primarily the central budget aid). 
Mnoge su se jedinice dovele u situaciju da - osim ﬁ nanciranja plaća, doprinosa i drugih troškova zaposlenih - nemaju dovoljno sredstava za ﬁ nanciranje svojih funkcija (uređenja naselja i stanovanja, komunalnog gospodarstva, socijalne skrbi, zdravstva, obrazovanja, kulture, tjelesne kulture i sporta, protupožarne i civilne zaštite i dr.) te u velikoj mjeri ovise o pomoćima iz inozemstva i od subjekata unutar opće države (u prvom redu o pomoćima iz proračuna središnje države).
The very fact that 54 local units derived more than half of their revenues from various forms of aid shows that they were incapable of performing their functions independently. 
Već i sama činjenica da 54 lokalne jedinice više od polovice svojih prihoda ostvare raznim oblicima pomoći pokazuje da nisu u stanju samostalno obavljati svoje funkcije.
Should they even increase the number of employees and/ or expenses for employees during the crisis, the purpose of their further existence would be called into question and it would be imperative that the number of local units be reduced. 
Ukoliko u doba gospodarske krize još i povećaju broj zaposlenih i/ili rashode za zaposlene, jasno je da njihovo daljnje postojanje nema smisla te je smanjenje ukupnog broja lokalnih jedinica nužnost.
Available at: [h p:// www.audit-commission.gov.uk/SiteCollectionDocuments/AuditCommissionReports/NationalStudies/ 20100323survivingthecrunch.pdf]. 
Dostupno na: [http://www.audit-commission.gov.uk/SiteCollection Documents/AuditCommissionReports/National Studies/20100323survivingthecrunch.pdf].
Bajo, A. and Jurlina-Alibegović, D., 2008. 
Bajo, A. i Jurlina-Alibegović, D., 2008.
Zagreb: Školska knjiga : Institut za javne ﬁ nancije : Ekonomski institut Zagreb. 
Zagreb: Školska knjiga : Institut za javne ﬁ nancije: Ekonomski institut Zageb.
“The structure of employment in local government units”. 
“Struktura zaposlenih u lokalnim jedinicama”.
Zagreb: Croatian Bureau of Statistics. 
InstraServlet?command=com.instranet.
Available at: [h ps://wcd.coe.int/com.instranet. 
Zagreb: Državni zavod za statistiku.
A Background Paper for Eﬃ cient Decentralisation in Croatia. 
Analitičke podloge za učinkovitu decentralizaciju u Hrvatskoj.
Zagreb: Institute of Economics Zagreb. 
Zagreb: Ekonomski institut Zagreb.
of tax authorities or administrative costs of taxation and customs clearance 
O njima se detaljnije govori u drugim publikacijama Instituta za javne financije.
They are further discussed in other publications of the Institute for Public Finance. 
Udio troškova porezne vlasti u proraèunskim prihodima u BDP-u u poreznim prihodima
GDP at current prices 
Kakve su spoznaje dobivene?
How much do tax authorities cost us? 
Koliko nas košta porezna vlast?
It showed that the authorities responsible for tax and customs revenue collection, i.e. Tax Administration and Customs Administration spent an extra 2.2 lipas per kuna of collected revenues. 
To znaèi kako slu be zadu ene za naplatu poreznih i carinskih prihoda odnosno Porezna i Carinska uprava za jednu kunu prikupljenih prihoda troše 2,2 lipe.
The research also demonstrated that all major determinants of the costs of tax authorities (their total level, share in GDP and in Budget revenue) decreased during the last three observed years (1999-2001). 
Istra ivanje je takoðer pokazalo kako su u posljednje tri promatrane godine (1999-2001) smanjene sve vanije odrednice troškova porezne vlasti (ukupna razina, udio u BDP-u i u proraèunskim prihodima).
373* 100,0 * As the data on the number of employees in FP during 2001 did not exist, we used the data from Vjesnik of 25 May 2001. 
373* 100,0 *Ne postoje podaci o broju zaposlenih u FP-u tijekom 2001. godine pa smo podatak uzeli iz Vjesnika od 25. svibnja 2001.
(CA) with around 38% and Fin-ancial Police (FP) with around 11%. 
Iza nje slijedi Carinska uprava s oko 38% te Financijska policija s oko 11%.
Employment in these authorities averaged 7,400 during the observed period. 
U promatranom razdoblju prosjeèno je u njima radilo 7.400 zaposlenih.
The largest department was the Tax Administration with an average number of 3,700 employees. 
Najveæa je slu ba Porezna uprava, koja prosjeèno zapošljava 3.700 djelatnika.
The second largest was the Customs Administration (2,800 employees on average) while the smallest department, until its abolition, was the Financial Police with 660 employees. 
Druga je Carinska uprava, u kojoj radi prosjeèno 2.800 zaposlenih, dok je najmanja slu ba bila i ostala, sve do ukidanja, Financijska policija sa 660 zaposlenih.
We can conclude that there is no good tax or customs policy without efficient tax and customs administrations. 
Mo emo zakljuèiti da ne postoji dobra porezna i carinska politika bez dobre porezne i carinske uprave (administracije).
be made with the research results in similar countries, which is currently impossible. 
maleni ili veliki, trebalo bi konzultirati rezultate istraivanja u sliènim zemljama, dobivene istom metodologijom.
These trends are favourable, but both Tax and Customs Administrations should continue to re-duce their costs and increase efficiency in the next period. 
To su povoljna kretanja, ali i Porezna i Carinska uprava i u iduæem razdoblju moraju i dalje smanjivati troškove i poveæavati uèinkovitost.
In order to increase their efficiency, the Tax and Customs Administrations must do the following: 
Osim toga, za poveæanje uèinkovitosti porezne i carinske administracije nu no je uèiniti sljedeæe.
• Improve communication with tax and customs payers; 
• Poveæati usmjerenost prema poreznim i carinskim obveznicima.
• Establish special departments for developing closer relationships with taxpayers (particularly big taxpayers); 
• Osnovati posebne odjeljke (slu be) za intenzivnije odnose s poreznim obveznicima, (posebice s velikim poreznim obveznicima).
• Increase the level of staff specialisation; 
• Poveæati specijalizaciju slu benika.
• Provide incentives for employees by offering them performance-related pay, further education and professional advancement opportunities; avoid employment discrimination. 
• Stimulirati slu benike vezanjem zarade za rezultate rada, daljnjim obrazovanjem, unapreðenjem te nepristranošæu pri zapošljavanju.
No. 63 | November 2011 | issn 1333-4263 
Br. 63 | studeni 2011. | issn 1333-4263