Due to the very large number of local units in the Republic of Croatia, the system of collecting income is mainly insufficient for quality and functional financing of public needs on the local and ...regional levels. It is therefore necessary to continue the search for new models of regulating financial relations between the state and local units. The executed decentralization of the financing of local and regional self-government is not sufficient. Because of the new work and activities that have fallen into the jurisdiction of counties (as regulated by Amendments to the Act from 2005), it is necessary to increase the state' s allocation of funds from common taxes for the units of the local and regional self-government, to increase the autonomy of the local and regional units in the introduction of their own incomes, especially taxes, to take care about the implementation of functional decentralization, and to stimulate local and regional governments in the realization of a larger non-fiscal income of their own. It is a fact that some countries in the European Union have begun with the reorganization and reduction of their local self-government precisely because of too high financial payments for the needs of the local self-government. However, so long as the Republic of Croatia retains the existing organization of local governments, it should also provide for its financing. The local or regional self-government units' own sources of income should be their principal sources of financing.
In the modern world, a legal framework has been set up and a market regulator has been defined so that payment as a relation between the debtor and creditor can not be put in question regarding the ...realization of their integral rights. Countries in transition, including Croatia (the Republic of Croatia), are still trying to define not only the shortterm, but also the long-term regulators that would clarify all open questions both in the economic and in the legal segment. Promissory note as the payment security instrument has in practice become operative only through a consistent use of Distraint law. A theoretical and an implementation mechanism merge into one functional mechanism, on the basis of which it can be said that in this segment the Republic of Croatia has truly overcome the transitional barriers.
Through a continuous reform of its fiscal system (especially the tax system), the Republic of Croatia has harmonized them with those of EU countries, in keeping with European integration processes ...and the intention to become a full EU member. Certain differences are still in place (tax rates, certain tax incentives, benefits and exemptions), but they are soon to be harmonized as well in an ongoing tax system reform. As for the monetary segment, Croatia is already relatively well harmonized with EU standards. This harmonization is primarily based on a stable exchange rate of the national currency and low inflation. The legislation is for the most part in line with the country's endeavours in this area. Certain segments of monetary finances, especially those with long-term effects such as capital transfers etc., which are not yet adequately regulated through positive legislation, will soon have to be harmonized with the EU acquis.
In the modern world, a legal framework has been set up and a market regulator has been defi ned so that payment as a relation between the debtor and creditor can not be put in question regarding the ...realization of their integral rights. Countries in transition, including Croatia (the Republic of Croatia), are still trying to defi ne not only the shortterm, but also the long-term regulators that would clarify all open questions both in the economic and in the legal segment. Promissory note as the payment security instrument has in practice become operative only through a consistent use of Distraint law. A theoretical and an implementation mechanism merge into one functional mechanism, on the basis of which it can be said that in this segment the Republic of Croatia has truly overcome the transitional barriers.
The Republic of Croatia is one of the transition countries that have abandoned planned economy and turned towards market-oriented economy. These new conditions of the market-oriented economy required ...normative adjustments in certain spheres of social and economic activity, resulting in the realization of new income in the budget structure, the likes of which were unknown in the economy of self-managing socialism. New sorts of budget income found themselves in the quantitative and qualitative function of satisfying public needs. In that respect, the authors of this paper explain the following: * The concept of concession, i.e., concession income in telecommunications; * The concept of telecommunications; * Normative regulations related to telecommunications in the Republic of Croatia; * Normative prerequisites for the realization of concession income on the example of a radio station.
In the late 1980's and early 1990's, farmer socialist countries in Europe were exposed to democratic processes resulting in the dissolution of a number of complex states and the creation of new ...independent states, Unlike the USSR and Czechoslovakia, where the process of dissolution went peacefully, farmer Socialist Federal Republic of Yugoslavia fell apart after awar. The Republic of Croatia is one of the countries that emerged after the Socialist Federal Republic of Yugoslavia had fallen apart. After the homeland war and partial normalization of relations with the remaining part of ex-Yugoslaviat that continued existing as a new stote under the name oj Federal Republic of Yugoslaviaf Croatia and other newly formed states have started an International initiative far the apportionment of the formerly joint property. During the first half of last yearf first concrete and efficient steps mre taken in the acguisition of succession income. However, t other results regarding the receiving of other post-war income (income from restitutiom, contributions and reparations) were not achieved. In this paper, we shall more thoroughly discuss two most important forms ofpost-war non-fiscal income, far which alimentation in the Budget of the Republic of Croatia there are realistic foundations ; these are the post-war reparation and succession income.
Taking into account the global trends, the requirements posed to this system, as well as the growing openness of the Croatian market, the reform of the Croatian payment system has become a necessity. ...Some procedures adopted in the past are now an obstacle to these activities. One cannot speak of an efficient payment system in a situation when both deposit and non-deposit institutions are involved in the payment system. Since this means that there is a duality of regulations, the payment system is obviously overregulated. In addition, there is no usual competition in this segment, leading to reduced efficiency. Due to the changes in the EU payment system and around the world it is necessary to adapt the national payment system, but also to follow closely the ongoing changes in order to adapt to them more promptly in the future.
The relationship between monetary and fiscal authorities in the Republic of Croatia depends on the quality structure and functioning of the central bank, i.e. the Croatian National Bank on the one ...hand, and the structure and functioning of the Ministry of Finance and tax administration on the other. Both institutions are directly involved with political authorities in the country, as well as with achieving the set economic objectives, which aim for a faster, high-value economic development of the country. The activities of the Croatian National Bank are conducted in the interest of overall national economy, whereas the tax administration activities are conducted in the interest of the national budget. Certain tax administration data are available to the public, such as tax rates, the assessed, paid or unpaid taxes in the amount reported by the taxpayer, i.e. in the amount determined by tax authorities. Other data established and kept by tax administration officials are confidential, such as business operations and management of taxpayers. In their activities, tax administration officials cooperate with the financial police and other authorized bodies that participate in determining, collecting and control of public revenues.
The paper delineates the properties and specificities of modern Croatian money-market transactions and their transition as well as the Solutions applied in this segment by the Republic of Croatia ...from the moment of declaration ofits in dependence up to nowadays. Such a contemporary monetary system has enabled the organization of a compatible and comparable public finances system, established via transition of tax and customs system of the Republic of Croatia. The focus of monetary authorities is being placed on the stability of national legal tender--the Kuna--, production quality, and on numismatic possibilities of its emission.
Objective
To evaluate the 12-month efficacy and safety profile of adalimumab and etanercept in patients with ankylosing spondylitis (AS) and total spinal ankylosis (TSA).
Type of study design
...Case-series follow-up study.
Design
Twenty-eight patients (26 men and 2 women) with active AS (BASDAI > 4) and TSA were treated as follows: 19 patients receiving adalimumab and 9 patients receiving etanercept. Twelve-month data related to the efficacy and safety of these two TNF-alpha inhibitors were evaluated. The primary endpoint was ASAS 20 (the ASsessment in AS International Working Group criteria for 20% improvement) at weeks 12 and 52. Other measures that were evaluated were function (BASFI), disease activity (BASDAI), patient’s and physician’s global disease assessment on visual analogue scale (VAS) and C-reactive protein.
Results
In both adalimumab and etanercept groups, there was a significant improvement in all observed variables (baseline compared to weeks 12 and 52). This improvement was sustained for the whole follow-up period. In the adalimumab group, at week 12, ASAS 20 was achieved in 18/19 patients and at week 52 in 17/19 patients. In the etanercept group, at week 12 ASAS 20 was achieved in all patients and at week 52 in 6/9 patients.
Conclusion
In patients with active AS and TSA, adalimumab and etanercept treatment showed significant improvement in function and disease activity. No serious side effects or adverse effects were observed in our cohort.
Key Points
• TNF-alpha inhibitors can be effective treatment options for patients with AS and having total spinal ankylosis.
• Patients with advanced AS should not be disregarded as good candidates for treatment with biologic disease-modifying antirheumatic drugs.