Effects of e-government in Croatia

This paper aims to asses the transformational impact of EU integrations and e-government on the structure of government and its effectiveness and efficiency. Two examples that are used for the purpose of analysis are the Ministry of Science, Education and Sports and the government agencies that cooperate with it, and the Ministry of Finance, Tax Administration. The first is an example of the agencification model that was stimulated by European integrations in the period from 2001-2009, mainly in order to decentralize decision making and governing of the EU funds. The other example is the cash fiscalization process of Tax Administration, that was stimulated by the processes that started from 2010-2012 and are connected with the need to react to the economic crisis with the onset in 2008 that continued to the present. This process is the opposite to the first one, as it is not the process of decentralization of fund distribution, but of centralization of collection of funds, that is based on cash accounting, not accrual accounting. It can be shown that both processes were stimulated by European integrations and EU fund management, i.e. by the need to increase the collection of funds by governmnet taxing in order to meet the requirements for EU fund programmes and in order to implement European values and reduce corruption. This process is blocked by the lack of trust of citizens in government and the unequal redistribution of collected funds.