Limited Fiscal Autonomy of Croatian Large Cities

By using the OECD classification system, this paper explores to what level Croatian large cities control their tax revenues and specifies the ability of these authorities to introduce taxes and independently generate revenue. The index of fiscal control of Croatian large cities has been calculated and compared with that index of all remaining local government units. The results of our analysis show that in 2015 25 large cities had a slightly higher level of fiscal autonomy when compared with all remaining 531 local government units in Croatia.