Croatian and Comparative Public Administration

Foreword

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Assessment of the Performance of Control Activities in Small Municipalities: Evidence from the Slovak Republic

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The article aimed to evaluate the performance of control activities carried out by
chief controllers in small municipalities, examining both legislative and practi
cal perspectives. As municipalities manage significant financial resources and
property, their internal control systems need to be practical and effective. A
thorough analysis was conducted on a statistically significant sample of munici
palities in the Slovak Republic with populations of up to 1,500 inhabitants. The
study assessed the main focus areas of control activities in these municipalities,
including the submission and publication of annual summary reports on control
activities. The article describes the functions, status, powers, and competencies of
chief controllers, as well as the most common findings identified during control
activities. It also addresses the challenges faced by small municipalities in the
implementation of internal control and presents several practical recommenda
tions aimed at improving the effectiveness of control activities in these settings.
The study thus provides valuable insights for policymakers and professionals in
public administration and governance. A recurring issue in practice is determin
ing the qualifications of candidates analysed for the position of chief controller
in municipalities. The analysis also confirmed the control-related problems iden
tified in the theoretical literature concerning small municipalities. This article
contributes to addressing gaps in the research and analysis of control activities
within the public sector, particularly in small municipalities. Furthermore, it
opens avenues for future studies in this area, such as expanding the range of mu
nicipalities examined or comparing the findings with those from other countries
with similar economic and political contexts.

Tax Sharing and Intergovernmental Fiscal Transfers in Bulgaria and Czechia

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Adequate fiscal revenues for local governments are a crucial aspect of mean
ingful fiscal decentralisation. As local taxes are often insufficient, many coun
tries have developed complex systems of tax sharing and transfers. Although
numerous systems have been in place for a long time, discussions about potential
changes remain ongoing. These systems are subject to varied and often conflict
ing expectations, with the distinction between tax sharing and transfers frequent
ly being rather unclear. This paper aims to examine and compare the systems of
intergovernmental fiscal transfers and tax sharing in Bulgaria and Czechia, as
well as their evolution. We analyse the factors affecting various types of munic
ipal revenue and the distribution of municipal revenue among individual mu
nicipalities, and propose a model for a tax revenue-sharing system in Bulgaria
based on the Czech formula-driven tax-sharing algorithm. The results of the
OLS regression confirm the pivotal role of population in determining all types
of revenue across both countries. In Bulgaria, we observe a distinct influence of
the structure of municipal territory on different revenue sources. While a higher
proportion of urban land – such as towns and cities – correlates with lower local
taxes, it is associated with higher transfers, indicating preferential treatment for
urban areas in the allocation of transfers. The findings suggest that introducing
a shared tax revenue mechanism in Bulgaria could help mitigate inequalities
between municipalities and significantly enhance expenditure decentralisation.
An analysis of the change in the Gini coefficient in Bulgaria reveals that allo
cating the same resources through a formula-based tax-sharing system, inspired
by the Czech model, rather than the current system of transfers, would result in
a modest reduction in the Gini coefficient.

Variations on the Same Theme? The Structure of Territorial State Administration in Selected Transition Countries of the European Union

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This overview shows that public administration remains a core aspect of state so
vereignty, with countries themselves determining the basic characteristics of their
executive apparatus, including territorial state administration. However, there is
still no single recipe or uniform variation on the same theme, the emphasis being
rather on the need for the state to operate an administrative structure adequate
to the tasks it has undertaken. This is clearly reflected in the territorial systems
of the states presented as examples. The EU countries undergoing democratic
transformation display both similarities and differences in their structures and
administrations, though we consider the latter to be the most significant. In our
view, the future evolution of territorial state administration will clearly result
from a reassessment of the role of the state. The key question is what the new state
and its administration should look like in the post-NPM era. In our scientific
assessment, deconcentrated state administration bodies will continue to play a
crucial role in addressing the challenges posed by the changing environment,
where they exist.

Case Study in Croatian Administrative Science: Towards a Common Research Model?

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This paper addresses the use of the case study as a research approach in Croa
tian administrative science, with particular attention on its methodological arti
culation and contribution to the field. The analysis encompasses journal articles
published in the journal of Croatian and Comparative Public Administration
over a twenty-five-year period, as well as doctoral dissertations defended at Cro
atian law faculties that rely on case study research. By examining how case
studies are presented and elaborated across these sources, the paper sheds light
on prevailing research practices and methodological patterns. The findings indi
cate notable differences between publication types: while doctoral dissertations
consistently provide detailed methodological explanations, journal articles only
rarely offer systematic accounts of case study design and implementation. This
divergence highlights the varying expectations and constraints shaping scholarly
outputs within the discipline. At the same time, the diversity of research topics
and units of analysis characteristic of administrative science suggests that the
case study remains a flexible and evolving research approach. Through its appli
cation, researchers not only explore complex administrative phenomena but also
contribute to the gradual refinement and shared understanding of case study
methodology within the field.

Exploring the Relationship Between Machine Learning, Good Governance, and Organizational Performance in the Moroccan Public Secto

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This article is part of a rigorous exploration of the impact of good governance
principles on the performance of Moroccan public organizations, mobilizing
advanced Machine Learning methods such as XGBoost, CNN and Random
Forests. The results highlight a statistically significant correlation between prac
tices such as transparency, accountability and leadership, and the operational
effectiveness of public institutions. Transparency and accountability stand out
for their decisive influence, with particularly low p-values, underlining their fun
damental role in structuring organizational performance. By guaranteeing more
informed and accountable management of public resources, these principles not
only optimize efficiency but also strengthen the legitimacy of institutions in the
eyes of citizens. By adopting an integrated approach to governance, combining
leadership, employee motivation and sustainable development, the study reveals
that these levers contribute to the continuous improvement of organizational per
formance, although their effects are sometimes more diffuse and sensitive to the
institutional context. The strength of this analysis lies in its ability to demon
strate that Machine Learning algorithms capture complex dynamics, often im
perceptible to the naked eye, and thus offer powerful predictive tools for public
decision-makers. This work opens new perspectives on how reforms can be an
ticipated and adjusted to maximize the impact of public policies. As such, this
study not only enriches the literature on public governance but also proposes an
innovative framework for strengthening strategic decision-making capabilities in
the public sector.

Challenges Faced by Local Government Units in the Use of EU Funds

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This article examines the main challenges faced by local government units
(LGUs) in Croatia in the process of absorbing funds from the European Un
ion. The research is based on a thematic analysis of interviews conducted with
representatives of local governments and business consultants from all Croatian
regions, ensuring comprehensive territorial coverage and capturing the diversity
of local governance experiences in terms of administrative capacity, levels of
development, and geographical distribution. The findings are organized into
thematic categories according to their frequency and significance within the re
search context. Four key challenges are identified: (1) limited human capacity,
(2) financial sustainability, (3) administrative complexity, and (4) political
influence. Limited human capacity emerges as a particularly critical issue, as
many local administrations struggle to attract and retain qualified professionals
with expertise in project management and EU funding procedures. Financial
sustainability represents an additional obstacle, particularly for smaller and less
developed municipalities that face difficulties in meeting co-financing require
ments. Administrative complexity, including demanding regulatory procedures
and bureaucratic requirements associated with EU funding instruments, fur
ther constrains the ability of local administrations to effectively prepare and
implement projects. Finally, political influence continues to shape local deci
sion-making processes, affecting both institutional performance and the alloca
tion of development priorities. The results support theoretical perspectives empha
sizing the importance of administrative capacity and institutional context for the
effective implementation of EU cohesion policy within a multi-level governance
framework. The article contributes to the ongoing debate on the need for compre
hensive reform of the Croatian local government system, arguing that reducing
territorial fragmentation and strengthening local institutional capacities repre
sent key preconditions for improving the absorption of EU funds and achieving
balanced regional development.

Edoardo Ongaro, Giovanni Orsina & Lorenzo Castellani (eds.): The Humanities and Public Administration: An Introduction

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