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ویرایش:
نویسندگان: OECD
سری:
ISBN (شابک) : 9789264954304, 9264954309
ناشر: OECD
سال نشر: 2019
تعداد صفحات: 149
زبان: English
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 7 مگابایت
در صورت تبدیل فایل کتاب OECD REVIEWS OF REGULATORY REFORM REGULATORY POLICY IN CROATIA IMPLEMENTATION IS KEY. به فرمت های PDF، EPUB، AZW3، MOBI و یا DJVU می توانید به پشتیبان اطلاع دهید تا فایل مورد نظر را تبدیل نمایند.
توجه داشته باشید کتاب بررسیهای OECD از سیاست تنظیم مقررات اصلاحات قانونی در اجرای کرواسی مهم است. نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
کرواسی گام های بلندی در تقویت چارچوب سیاست نظارتی خود برداشته است. بهبود کل چرخه سیاست نظارتی تضمین می کند که مقررات بر پایه شواهد محکم و مشارکت عمومی ساخته شده و برای بهبود امنیت، سلامت و رفاه شهروندان با هزینه معقول طراحی شده است. این گزارش ظرفیت مدیریت نظارتی کشور را با بررسی سیاستها، نهادها و ابزارهای نظارتی، از جمله سیاستهای سادهسازی اداری، ارزیابی قبلی و قبلی مقررات، شیوههای تعامل با ذینفعان، ترتیبات حاکمیت نظارتی چندسطحی و رژیمهای مالیاتی برای مشاغل کوچک ارزیابی میکند. این بررسی روندها و پیشرفتهای اخیر را توصیف میکند، شکافها را در رابطه با شیوههای خوب شناسایی میکند و توصیههای سیاستی را بر اساس بهترین شیوههای بینالمللی برای تقویت ظرفیت دولت برای مدیریت سیاستهای نظارتی ارائه میکند.
Croatia has made great strides in strengthening its regulatory policy framework. Improving the entire regulatory policy cycle will ensure that regulations are built on a foundation of solid evidence and public participation and are designed to improve the security, health and well-being of citizens at a reasonable cost. This report assesses the country's regulatory management capacity by taking stock of regulatory policies, institutions and tools, including administrative simplification policies, ex ante and ex post evaluation of regulations, stakeholder engagement practices, multi-level regulatory governance arrangements and tax regimes for small businesses. The review describes trends and recent developments, identifies gaps in relation to good practices and offers policy recommendations based on best international practices to strengthen the government's capacity to manage regulatory policy.
Foreword Acknowledgements Abbreviations and acronyms Executive summary Key findings Key recommendations Country profile: Croatia 1 Macroeconomic and political context Political context: Croatia’s path from independence to EU membership Government structure Local government structure Economic context Current economic situation: Croatia’s path of recovery from one of the EU’s most severe recessions Market regulation and competition Investment in Croatia Public sector integrity and trust in government Grey economy References Notes 2 The context for Better Regulation in Croatia Regulatory policy and core principles History of Better Regulation in Croatia Regulatory impact assessment Transparency, e-government and Better Regulation Ex post evaluation of regulatory policy Assessment and recommendations References Notes 3 Institutional framework and capacities for regulatory policy Key institutions and regulatory policy oversight of the regulatory process in Croatia Government Legislation Office Ministry of Economy, Entrepreneurship and Crafts Government Office for Co-operation with NGOs Information Commissioner and his/her Office (OIC) Ministry of Finance The Ministry of Foreign Affairs and European Affairs Ministry of Justice Ministry of Administration Other institutions Parliament State Audit Office Judiciary Local governments National Competitiveness Council (NCC) Co-ordination of the Better Regulation policy across government Inter-ministerial co-ordination during the development of regulations Resources, training and guidance Resources Training and guidance Assessment and recommendations References Note 4 Stakeholder engagement and public consultations Regulatory framework for stakeholder engagement Electronic consultations Public consultations and RIA Early stage consultations Institutional set up for overseeing the quality of stakeholder engagement Stakeholder engagement in reviewing regulations Access to regulations Assessment and recommendations References Notes 5 The development of new regulations in Croatia RIA in OECD countries The legislative process in Croatia Trends in new regulation Procedures for new regulation in Croatia Forward planning Process for developing new regulations in the executive Oversight and inter-ministerial co-ordination Legal quality Ex ante analysis of regulations The RIA process in Croatia in detail Considering risk and performance-based alternatives to regulation Public consultation and communication on RIA Guidance, resources and training Assessment and recommendations RIA twinning projects in Croatia IPA 2011 Strengthening capacity for implementation of Regulatory Impact Assessment Strategy 2013 – 2015 IPA 2007 Development of regulatory impact assessment (RIA) system References Notes 6 Ex post evaluation of regulation in Croatia Reviews of the stock of regulation and formalities Administrative simplification initiatives The use of ICTs to streamline processes in Croatia Assessment and recommendations References Notes Annex 6.A. Seven public administration digitalisation projects under way in Croatia 7 Regulatory compliance, enforcement and inspections Compliance with regulations Regulatory enforcement and inspections The state of play of regulatory enforcement and inspections before 1 April 2019 New law on the State Inspectorate Appeals Assessment and recommendations References Notes 8 Multilevel Governance: The interface between the national and the sub-national level The importance of sub-national regulatory policy The organisation of regulatory attributions in Croatia National law-making powers in the Croatian constitution Powers of local and regional governments to adopt regulations and general acts Oversight of regulation at the sub-national level Multilevel co-ordination Challenges and opportunities for regulatory policy in Croatia’s municipalities, counties, and cities Use of regulatory management tools at the local and regional level Opportunities for learning from each other Assessment and recommendation References Notes 9 Multilevel governance: The interface between the national level and the European Union Croatia in the European Union Negotiation of the national position Transposition into national law The issue of gold-plating Ensuring consistency of national legislation with EC Regulations Assessment and recommendations References 10 SME Taxation in Croatia Brief description of the SME sector in Croatia Overview of the Croatian tax system Main features of Croatia’s tax system Croatia’s 2017 tax reform aimed at supporting SMEs and entrepreneurship Overview of the arguments for and against special tax provisions for SMEs Reasons for considering special tax provisions for SMEs Market failure arguments Positive spillovers generated by SMEs Financing constraints Disproportionate impact of tax systems on SMEs Tax treatment of losses and debt bias Compliance costs Tax avoidance by MNEs Caution in using special tax provisions for SMEs Revenue loss Challenges of targeting special tax provisions for SMEs Disincentives to firm growth Increased complexity and opportunities for tax arbitrage Concluding remarks on the use of special tax provisions for SMEs Assessment and recommendations for the taxation of SMEs The taxation of unincorporated small businesses The taxation of unincorporated businesses is complex and gives room for tax arbitrage The SSC system for the self-employed is regressive Special independent activities benefit from special tax regimes Recommendations The taxation of incorporated SMEs Incorporated SMEs benefit from a generous tax treatment The tax system encourages businesses to incorporate and retain their earnings Owner-managers of companies have been able to minimise their SSCs Recommendations The VAT registration threshold is relatively high Tax compliance costs weigh heavily on small businesses Fiscalisation is a marked improvement but involves compliance costs for businesses The tax penalty system might discourage new businesses There is room for tax administration improvements References Notes