Information System in Function of Development of the Public Finance

Abstract

Financing of public needs on state and local government levels is impossible to ensure, among other things, without corresponding information system. It is actually the information system that is supposed to enable promptness and accuracy during the registering of all resources of the public revenue, as well as transparency of that information, and their sufficiency. The authors are analyzing and researching that on the example of one, though very specific, non-fiscal resource of the public revenue - capital properties selling revenue. Some forms of capital properties, which have had their base and character in the former legal and constitutional system, today exist under a different legal regime. Namely, Constitution of the Republic of Croatia no longer knows about the institute of public property, it guaranties the property rights, and defines the Republic of Croatia as a Welfare State.