Financial Position and Sustainability of Associations in Croatia
This paper emphasizes the economic importance of the civil society sector in the national socio-economic context. There is a systematic neglect of the economic and financial components of civil society organizations and non-profit sector in Croatia even though a significant volume of civil society...
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| Format: | Article |
| Language: | English |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2019-04-01
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| Series: | Central European Public Administration Review |
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| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20510 |
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| _version_ | 1832591501905887232 |
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| author | Davor Vašiček Ana Marija Sikirić Martina Dragija Kostić |
| author_facet | Davor Vašiček Ana Marija Sikirić Martina Dragija Kostić |
| author_sort | Davor Vašiček |
| collection | DOAJ |
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This paper emphasizes the economic importance of the civil society sector in the national socio-economic context. There is a systematic neglect of the economic and financial components of civil society organizations and non-profit sector in Croatia even though a significant volume of civil society organizations’ activities is funded from public sources and there is a high possibility of exploitation of their relatively privileged tax position. The purpose of this paper is to present research results of the funding sources, the financial potential and the elements of economic performance of citizens’ associations in the Republic of Croatia. The survey sample includes over 20,000 citizens’ associations which have submitted financial reports to the Registry of Non-profit Organizations in accordance with the statutory obligation. The research is based on aggregated data reported in the Balance Sheet and Performance Report for 2015 and 2016. The scientific contribution of the paper is reflected in the assessment of the financial performance and financial transparency of the activities of civil society organizations in the Republic of Croatia and their sustainability in comparison with Serbia and Slovenia.
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| format | Article |
| id | doaj-art-3a938df50a6446c2bde2ed3df36e9a22 |
| institution | Kabale University |
| issn | 2591-2240 2591-2259 |
| language | English |
| publishDate | 2019-04-01 |
| publisher | University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Central European Public Administration Review |
| spelling | doaj-art-3a938df50a6446c2bde2ed3df36e9a222025-01-22T10:51:41ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592019-04-0117110.17573/cepar.2019.1.05Financial Position and Sustainability of Associations in CroatiaDavor Vašiček0https://orcid.org/0000-0001-9493-264XAna Marija Sikirić1https://orcid.org/0000-0002-8408-586XMartina Dragija Kostić2https://orcid.org/0000-0003-0131-0345University of Rijeka, Faculty of Economics and BusinessUniversity of Rijeka, Faculty of Economics and BusinessUniversity of Zagreb, Faculty of Economics and Business This paper emphasizes the economic importance of the civil society sector in the national socio-economic context. There is a systematic neglect of the economic and financial components of civil society organizations and non-profit sector in Croatia even though a significant volume of civil society organizations’ activities is funded from public sources and there is a high possibility of exploitation of their relatively privileged tax position. The purpose of this paper is to present research results of the funding sources, the financial potential and the elements of economic performance of citizens’ associations in the Republic of Croatia. The survey sample includes over 20,000 citizens’ associations which have submitted financial reports to the Registry of Non-profit Organizations in accordance with the statutory obligation. The research is based on aggregated data reported in the Balance Sheet and Performance Report for 2015 and 2016. The scientific contribution of the paper is reflected in the assessment of the financial performance and financial transparency of the activities of civil society organizations in the Republic of Croatia and their sustainability in comparison with Serbia and Slovenia. https://journals.uni-lj.si/CEPAR/article/view/20510associations, civil society, financial position, funding sources, performance, Croatia, Serbia, Slovenia |
| spellingShingle | Davor Vašiček Ana Marija Sikirić Martina Dragija Kostić Financial Position and Sustainability of Associations in Croatia Central European Public Administration Review associations, civil society, financial position, funding sources, performance, Croatia, Serbia, Slovenia |
| title | Financial Position and Sustainability of Associations in Croatia |
| title_full | Financial Position and Sustainability of Associations in Croatia |
| title_fullStr | Financial Position and Sustainability of Associations in Croatia |
| title_full_unstemmed | Financial Position and Sustainability of Associations in Croatia |
| title_short | Financial Position and Sustainability of Associations in Croatia |
| title_sort | financial position and sustainability of associations in croatia |
| topic | associations, civil society, financial position, funding sources, performance, Croatia, Serbia, Slovenia |
| url | https://journals.uni-lj.si/CEPAR/article/view/20510 |
| work_keys_str_mv | AT davorvasicek financialpositionandsustainabilityofassociationsincroatia AT anamarijasikiric financialpositionandsustainabilityofassociationsincroatia AT martinadragijakostic financialpositionandsustainabilityofassociationsincroatia |