Mihaela Bronić, PhD (June 2011)
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1 Mihaela Bronić, PhD (June 2011) CONTACT Institute of Public Finance Smičiklasova Zagreb, Croatia Tel. (+385 1) Fax. (+385 1) web: FIELDS OF INTERESTS Fiscal decentralization, tax system PRESENT POSITION Researcher, Institute of Public Finance, Zagreb ACADEMIC EDUCATION 2008 Faculty of Economics and Business, University of Zagreb - PhD 2003 Faculty of Economics and Business, University of Zagreb - M.A University of Cambridge, UK - MPhil in Development Studies 1998 Faculty of Economics and Business, University of Zagreb - B.A. TRAINING Measuring Local Governments' Transparency Workshop/Meeting Results, International Budget Partnership, Quito, Ecuador Measuring Local Governments' Transparency Workshop/Meeting - Subnational Methodologies, International Budget Partnership, Washington D.C. USA 2003 World Bank Institute's Web Based Course on Intergovernmental Fiscal Relations and Fiscal Decentralization in Collaboration with PREM 2001 student on London School of Economics and Political Science (Open Society Institute/FCO Chevening scholarship), practice on Chartered Institute of Public Finance and Accountancy, London correspondent for tax system in International Bureau of Fiscal Documentation, Amsterdam, Netherlands 2000 Program on Fiscal Decentralization and Financial Management of Regional and Local Governments, Harvard Institute for International Development, John F. Kennedy School of Government, Harvard University, Cambridge, Massachusetts LANGUAGES English and Italian
2 PROFESIONAL EXPERIENCE 2002 researcher, Institute of Public Finance, Zagreb 1999 junior researcher, Institute of Public Finance, Zagreb OTHER PROFESSIONAL ACTIVITIES since Member of the Working Group for Decentralization and Territorial Reorganization since 2006 Member of the editorial board of the scientific journal Financial Theory and Practice RESEARCHER AND COLLABORATOR ON RESEARCH PROJECTS Measuring Local Governments' Transparency and Accountability: The Croatian Open Local Budget Index Permanent Research Programme of Tax System 2009 The Impact of the Economic Downturn on Local Government 2008 The Register of non-tax revenue Croatian Public Sector Identity and EU Standards 2006 Effective Democratic Governance at Local and Regional Level Country Assessment Report 2003 Indicators of Budgetary Transparency Taxation Costs In Croatia: Administrative Costs And Compliance Costs Forum on Fiscal Decentralization in Croatia 2002 Croatia s EU Accession Monitoring Project Economics Of The Public Sector Transparency, Responsibility and Participation 2000, 2009 Citizens Guide to the Budget The Fiscal Policy and Fiscal System of the Republic of Croatia in the Transition Process PUBLISHED PAPERS Books A Citizen's Guide to the Budget, Second Edition (with K. Ott, A. Bajo, D. Medak Fell and V. Bratić). Zagreb: Institute of Public Finance, 2009 [in Croatian: Proračunski vodič za građane, 2. promijenjeno izdanje. Zagreb: Institut za javne financije, 2009]. Fiskalna decentralizacija u Hrvatskoj (edited by K. Ott, A. Bajo and M. Pitarević). Zagreb: Institut za javne financije : Fiscal Decentralization Initiative for Central and Eastern Europe, A Citizen's Guide to the Budget (with K. Ott and A. Bajo). Zagreb: Institute of Public Finance, 2000 [in Croatian: Proračunski vodič za građane. Zagreb: Institut za javne financije, 2000].
3 Chapters in books The Effectiveness of Instruments of Fiscal Policy in the Palliation of Regional Inequalities in Croatia (with A. Bajo) in: S. Setnikar Cankar and Ž. Šević, ed. Decentralisation and Regionalisation: The Slovenian Experience in an International Perspective. London ; Ljubljana : Greenwich University Press : Faculty of Administration, 2008, Comparison and harmonisation of the Croatian tax system with the tax system in the European Union (with H. Arbutina and D. Kuliš) in K. Ott, ed. Croatian Accession to the European Union: Economic and Legal Challenges. Zagreb: Institute of Public Finance : Friedrich Ebert Stiftung, 2003, [in Croatian: Usporedba i usklađivanje hrvatskoga poreznog sustava s poreznim sustavima Europske Unije u K. Ott, ur. Pridruživanje Hrvatske Europskoj uniji: izazovi ekonomske i pravne prilagodbe. Zagreb: Institut za javne financije : Zaklada Friedrich Ebert, 2003, ]. Scientific papers Evaluating the Current Equalization Grant to Countries in Croatia. Financial Theory and Practice, 34 (1), 2010, [in Croatian: Procjena tekuće dotacije za vodoravno fiskalno izravnanje od Ministarstva financija županijama, Odabrani prijevodi, br. 4, 2010]. Assessments of the Effectiveness of the Croatian Fiscal Equalisation Model (with A. Bajo). Financial Theory and Practice, 31 (1), 2007, 1-26 [in Croatian: Procjene učinkovitosti modela fiskalnog izravnanja u Hrvatskoj. Financijska teorija i praksa, 31 (1), 2007, 1-24]. Fiscal decentralization in Croatia: problems of fiscal equalization (with A. Bajo). Occasional Paper Peries, No. 25, 2005 [in Croatian: Fiskalna decentralizacija u Hrvatskoj: problemi fiskalnog izravnanja. Financijska teorija i praksa, 28 (4), 2004, ]. The administrative costs of taxation and customs clearing in Croatia, (with V. Bratić. Occasional paper series, No. 24, 2004 [in Croatian: Troškovi poreznih vlasti u Hrvatskoj. Financijska teorija i praksa, 28 (3), 2004, ]. The Costs of Customs Compliance in Croatia in 2001 in: 6 th International Conference on Tax Administration - Challenges of Globalising Tax Systems. Sydney: The University of New South Wales, 2004, 32:1-32:24 [The costs of customs compliance in Croatia in Occasional Paper Series, No. 21, 2004]. The Equalisation Grant Scheme in Croatia in 8th International Scientific Conference Theoretical and Practical Aspects of Public Finance. Prague: University of Economics, 2001, Decentralization in the Republic of Croatia - A City Budget in the Period from 1996 to Occasional Paper Series, No. 16, 2003 [in Croatian: Decentralizacija u Republici Hrvatskoj - proračun jednoga grada od do godine. Financijska teorija i praksa, 26 (4), 2002, ].
4 Thesis The impact of Fiscal Capacities and Fiscal Needs on the Fiscal Inequalities of Croatian Counties - PhD Thesis (in Croatian: Utjecaj fiskalnih kapaciteta i potreba na fiskalne nejednakosti hrvatskih županija). Zagreb: Faculty of Economics and Business, July 10, The Role of the Grants in the Horizontal Fiscal Equalisation - master thesis (in Croatian: Uloga dotacija u sustavu vodoravnog fiskalnog izravnanja). Zagreb: Faculty of Economics and Business, December 27, Professional articles Croatia Individual Taxation (with H. Arbutina). European Tax Handbook, 17, 2006, Croatia - Corporate Taxation (with H. Arbutina). European Tax Handbook, 17, 2006, Croatia (with H. Arbutina). Taxation & Investment in Central and East European Countries Guides to European Taxation Voulme V, Croatia - Corporate Taxation (with H. Arbutina). European Tax Handbook, 16, 2005, Croatia - Individual Taxation (with H. Arbutina). European Tax Handbook, 16, 2005, Croatia (with H. Arbutina). Taxation & Investment in Central and East European Countries - Guides to European Taxation Voulme V, Croatia - Corporate Taxation (with H. Arbutina). European Tax Handbook, 15, 2004, Croatia - Individual Taxation (with H. Arbutina). European Tax Handbook, 15, 2004, Porezne olakšice u Hrvatskoj - svrha i učinci u S. Tadijančević i B. Cota ur. Financijski i računovodstveni aspekti korporativnog upravljanja u profitnim i neprofitnim subjektima : 39. simpozij. Pula, 2004, Croatia - Corporate Taxation (with H. Arbutina). European Tax Handbook, 14, 2003, Croatia - Individual Taxation (with H. Arbutina). European Tax Handbook, 14, 2003, Other a) Translations Javne financije / Harvey S. Rosen, T. Gayer (several translators). Zagreb: Institut za javne financije, Unaprijed ispunjene prijave poreza na dohodak: smanjenje troškova za obveznike poreza na dohodak u Sloveniji / M. Klun. Financijska teorija i praksa, 33 (2), 2009,
5 Pogled središnjih banaka na fiskalne pozicije u novim tržišnim privredama / D. Mihaljek, B. Tissot (s engleskoga jezika preveli M. Bronić i I. Urban). Financijska teorija i praksa, 27 (2003), 3, Javne financije / H. S. Rosen (several translators). Zagreb: Institut za javne financije, Ekonomski pristup reformi visokog školstva / B. Schnfelder. Financijska teorija i praksa, 23 (6), 1999, str Istraživanje nezakonitog izbjegavanja poreza i troškova ispunjavanja porezne obveze / J. Hasseldine. Financijska teorija i praksa, 23 (4-5), 1999, b) Popular/Non-academic articles Collected and Uncollected Taxes in Croatia and in the European Union. Newsletter, No. 57, [in Croatian: Naplaćeni i nenaplaćeni porezi u Hrvatskoj i Europskoj Uniji] Newsletter, br. 57, Code on Good Practices on Fiscal Transparency. Newsletter, No. 53, [in Croatian: Kodeks fiskalne transparentnosti] Newsletter, br. 53, How Easy Is It to Pay Taxes in Croatia? Press Release, No. 27, [in Croatian: Koliko je poduzećima u Hrvatskoj jednostavno plaćati poreze?] Aktualni osvrt, br. 27, Cautiously with the Budget Deficit in Press Release, No. 17, [in Croatian: Oprezno s proračunskim deficitom u 2010.] Aktualni osvrt, br. 17, Taxes in Croatia and OECD Countries. Press Release, No. 16, [in Croatian: Porezi u Hrvatskoj i u zemljama OECD-a] Aktualni osvrt, br. 16, The Proposed Croatian State Budget for 2010 Maintaining Social Peace. Press Release, No. 14, [in Croatian: Prijedlog državnog proračuna za godinu Održavanje socijalnog mira] Aktualni osvrt, br. 14, The Croatian Ministry of Finance s Current Grants to Municipalities and Cities in the Areas of Special National Concern]. Newsletter, No. 35, [in Croatian: Tekuće dotacije Ministarstva financija općinama i gradovima na područjima posebne državne skrbi. Newsletter, br. 35, Are All the Municipalities and Cities in Croatia Able to Provide Adequate Public Services? (with Anto Bajo). Newsletter, No. 30, [in Croatian: Mogu li sve općine i gradovi u Hrvatskoj pružati adekvatne javne usluge?]. Newsletter, br. 30, Fiskalna decentralizacija: strategija ili stihija? Sustav poreznih poticaja jača regionalne nejednakosti. Lider, 3 (79), Personal Income Tax and Surtax Sharing in Croatia. Newsletter, br. 27, [in Croatian: Kako se dijele prihodi od poreza i prireza na dohodak.]. Newsletter, br. 27, What is the cost of customs compliance in Croatia? Newsletter, No. 17, 2005 [in Croatian: Kolika je cijena ispunjavanja carinskih obveza u Hrvatskoj? Newsletter, br. 17, 2005]. c) Reviews Public Finances of Local Government Units / A. Bajo and D. Jurlina-Alibegović. Financial Theory and Practice, 333 (3), 2009, [in Croatian : Javne financije loklanih jedinica vlasti. / A. Bajo i D. Jurlina-Alibegović. Financijska teorija i praksa, 33 (3), 2009, ].
6 Intergovermantal Fiscal Relations in Central and Eastern Europe: A Source Book and Reference Guide / F. J. Conway [et al.]. Financial Theory and Practice, 30 (4), 2006, [in Croatian : Intergovermantal Fiscal Relations in Central and Eastern Europe: A Source Book and Reference Guide / F. J. Conway [et al.]. Financijska teorija i praksa, 30 (4), 2006, ]. Public Spending in 20 th Century: A Global Perspective / V. Tanzi, L. Schuknecht. Financijska teorija i praksa, 28 (3), 2004, Forum o fiskalnoj decentralizaciji. Porezni vjesnik, 12 (2), 2003, Tax Reform for Countries in Transition to Market Economies / ed. M. Rose. Financijska teorija i praksa, 23 (6), 1999, Ekonomska perspektiva reforme školstva. Porezni vjesnik, 8 (10-11), 1999, Kratka povijest fiskalne doktrine / R. A. Musgrave. Financijska teorija i praksa, 23 (3), 1999, Tax tales from the Second Millennium / F. H. M. Grapperhaus. Financijska teorija i praksa, 23 (2), 1999, Okrugli stol Fiscus danas. Porezni vjesnik, 8 (2), 1999, CONFERENCES, PRESENTATIONS June presentation of the research results Indeks otvorenosti proračuna 33 hrvatska grada, Institute of Public Finance, Zagreb, June, 14. December presentation Strateški okvir reforme loklane samouprave u Hrvatskoj prioriteti, dileme i izazovi (with A. Bajo) for Financial Club. Zagreb, December, 3. October presentation Strateški okvir reforme loklane samouprave u Hrvatskoj prioriteti, dileme i izazovi (with A. Bajo) on 10 th LC CONFERENCE PANORAMA. Zagreb, October, 1-2. May presentation "Usklađenost poreza u RH s porezima EU sličnosti i razlike" on 45. symposium HZ RIF. Pula, May, 27. June 2007 presentation Kako olakšati analizu lokalnih proračuna u Hrvatskoj? on roundtable Kako da javne financije budu zaista javne? Institute of Public Finance, Zagreb, June, 1. April 2007 presentation Fiskalna decentralizacija strategija ili stihija? (with A. Bajo) on conference Hrvatski javni sektor - reforma i razvojne perspektive, Opatija, April, 4 5. May presentation "Porezne olakšice u Hrvatskoj - svrha i učinci" on XXXIX symposium HZ RIF. Pula, May, 2004 April presentation "The costs of customs compliance in Croatia in 2001" on 6 th International Conference on Tax Administration, Sydney, Australia, April, October presentation The administrative costs of taxation and customs clearing in Croatia, on 56th International Atlantic Economic Conference, Quebec City, Canada, October, August th Congress of the IIPF, Prague, August, May 2003 conference Enterprise in Transition, Split-Tučepi, May, May presentation "Porezne reforme u RH?" for social partners in Economic and Social Council. Dvorac Bežanec, May, 20. June 2002 conference Računovodstvo, financije i revizija u suvremenim gospodarskim uvjetima, Pula, June, 6-8.
7 April Conference on Economic Development and Recostruction Policies in Southeast Europe: the Role of SMEs, Dubrovnik, April, April presentation "An Assessment of the Equalisation Grant Scheme in Croatia" on 8th International Conference Theoretical and Practical Aspects of Public Finance, University of Economics", Prague, April, March Regional conference Southeast Europe Trade Initiative (SEETI) - Increasing Business Across Borders, USAID, Sofia, Bulgaria, March, 8-9. February roundtable Institucionalizam, Institute of Public Finance, Zagreb, February, 2. June conference Tax Administration: Institution Building in Transition - Tax evasion, compliance costs, and taxpayers' rights, organizator Institut za javne financije, Zagreb, International Bureau for Fiscal Documentation, Amsterdam and Center for Public Affairs Studies, Budapest, Zagreb, June 1999 April Roundtable Fiscus danas, Institute of Public Finance, Zagreb, April, 21.
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