Over the past twenty years, many countries have been looking for alternative procurement models in providing public sector energy efficiency (EE) projects because of high public sector debt and budget deficit. These projects have traditionally been procured and financed by the public sector. While the majority of EU funding resources will be realized in more traditional, purely grant-funded procurement models, a new Investment Plan for Europe for the programming period 2014–2020 has focused on supporting higher private sector involvement in infrastructure investments for achieving the EU Strategy 20/20/20 goals. Seeing that the fundamental purpose of investing in infrastructure is investing in providing public services, the involvement of the private sector is only possible through some alternative procurement models. In these initiatives both the public and the private sector retain their own identities and responsibilities, while their co-operation is based on clearly defined divisions of tasks and risks. The main objective of this paper is to assess the effectiveness of blending alternative procurement models with available EU funding mechanisms in EE sector by applying case study simulation. The findings will show the effectiveness of alternative options and the use of blending solutions in EE investments.

The global economy has been hit by crises in recent decades and the COVID-19 pandemic has contributed to great uncertainty in the possibility of a lasting recovery and an energy transition that will enable sustainable green growth. Budgetary constraints impede the regular delivery of public services, especially in developing countries. Energy efficiency and sustainable economic growth in Croatia can be improved with public-partnership models providing public services. However, this concept is often considered as not appropriate due to many misconceptions in public opinion. We analysed a survey of almost 1500 Croatian students with the aim of verifying the importance of formal education in the recognition of realistic aspects of PPP among the population, which represents important social capital. In comparison to other students, students who have been taught about public-private partnership models at university are more likely to recognise certain misconceptions about public-private partnerships and are more likely to think that it is possible to successfully implement such projects in Croatia. Compared with others, students in the field of energy have shown a greater tendency to apply models of public-private partnership in the energy sector, even though these concern the exploitation of natural resources where there is a traditional tendency to protect the autonomy of public governance. Compared to their male colleagues, female students are more prone to misconceptions about PPPs and are less supportive of private management of public infrastructure.

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Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share. In order to assess the equitable amount of taxes due, revenue authorities often rely on information provided to them by taxpayers. In conducting their procedures, revenue authorities are in principle bound by tax secrecy. However, recently, the tax systems have introduced tax policy instruments with opposing effects, intended to provide full insight in taxpayers’ revenues worldwide and affect the taxpayers’ behaviour towards greater tax compliance. Two such instruments are particularly worth noting, public shaming lists, used primarily nationally, and international exchange of information, as a cross-border procedure. Through comparative legal approach we provide an analysis of legal instruments balancing tax confidentiality and tax transparency. As the research will show, the optimal level of tax secrecy, while preserving international standards of tax transparency, is very difficult, if not impossible, to accomplish. Legal tradition of secrecy, implementation of international standards and the evaluation on the adequacy of such measures should all be taken into account before jumping to any conclusions about the perfect balance. The goal of accomplishing fair and equitable tax system must not be disregarded as well.

This chapter describes the basic features of financial law and financial regulation in the Republic of Croatia. With the aim of defining financial law in Croatia, the authors provide the setting thereof in the Croatian legal system and address the main areas which it encompasses. The introductory part describes the development of Croatian financial law and sets the boundaries by identifying the areas it includes. Beginning in the early 1990s, marked by the transition to market economy, the introduction of new tax forms as well as the development of tax procedure and tax administration are explained. Simultaneously, budgetary law, social contributions law, law on financing local and regional units, fees law and customs law were created to eventually assume their present form. Starting from the constitutional provisions, this chapter sets all those areas in the framework of financial law regulation and provides basic information for each of them. The descriptions include the concepts and instruments of financial law in Croatia, starting with the budget law of the state and of local self-government, followed by tax and fee law, customs law, and social insurance law. The overview is supplemented by the most important aspects of tax procedure and tax administration. The conclusion reflects on the present state of Croatian financial law, the challenges that influenced its development, and the prospects for the future.

Odnos između sudionika poreznoga sustava vrlo je aktualna tema. Zadnjih desetak godina obilježila je teorija o suradnji u udovoljavanju poreznim obvezama. Naznačena je teorija, između ostalog, potaknula "preispitivanje" uloge poreznih savjetnika. Na tom tragu sve važnije pitanje postaje odnos između poreznih tijela i poreznih savjetnika. Rad je podijeljen u dva glavna dijela. Tema prvoga dijela jest "opća" slika i tendencije u svezi s poreznosavjetničkom djelatnošću. U drugom dijelu rada iznose se rezultati empirijskog istraživanja provedenog u zajednici poreznih savjetnika u Hrvatskoj. Cilj je rada istražiti kako porezni savjetnici u Hrvatskoj shvaćaju svoju ulogu i odnos s poreznim tijelima. Istraživanje je provedeno metodom upitnika; upozorilo je na autoritaran tip odnosa između sudionika poreznoga sustava i "periferan" položaj poreznosavjetničke profesije u Hrvatskoj. Zaključno, oblikovane su preporuke i smjerovi normativnih promjena i poreznih politika. Ključne riječi: porezni savjetnici, udovoljavanje poreznim obvezama, suradnja u udovoljavanju poreznim obvezama, porezna tijela

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