Purpose -In recent decades, health tourism has developed as a strong trend, parallel with another global megatrend -the growing popularity of health awareness. Health tourism market, in the European Union, is a new and robust niche, with an estimated 56.0 million domestic and 5.1 million international arrivals in 2014. The purpose of this paper is to describe the main characteristics and to analyse some of the challenges of developing health tourism in Poland and Croatia. Also, the financial effects of these health tourism markets are compared and evaluated. Methodology -The comparative analysis of secondary data, including the statistics of health tourism financial effects in Poland and Croatia, is done. The methodology of the paper also includes description and analysis of the current strengths, weaknesses, opportunities and threats through a SWOT analysis of Polish and Croatian health tourism. Findings -Research results show that there is reasonable ground to state that health tourism in Poland and Croatia can be a strong take-off point for their tourism in general, as well as an export product of particular significance for these countries. However, there are still many obstacles in this journey. Contribution -This paper aims to draw the attention to research gap and strengthens the call for more empirical and statistical research on the role, development as well as economic outcomes of health tourism in European Union, and especially Poland and Croatia.

While human capital and foreign capital have received considerable attention in the study of economic growth, foreign remittances are less of a focus. Though some studies have identified the increasing importance of remittances, they have failed to analyze the relationship between foreign remittances and economic growth. The aim of this paper is to investigate the causal link between foreign remittances and economic growth in the Republic of Croatia over the period from 2000q1 to 2020q2. Any causal link is identified using Granger causality tests in vector autoregression models. In addition, variance decomposition and impulse response functions help determine any dynamic links. The empirical results suggest that, in the case of Croatia, there is a unidirectional causal relationship from foreign remittances to economic growth but no link in the opposite direction. The research results indicate that foreign remittances play a role in the Croatian economy and are one of the consequences of the large emigration processes that affected Croatia after joining the European Union.

AbstractIn a dynamic market, the city has become a main source of competitiveness, along with financial and economic benefits. Due to the processes of digitalization, a new concept has been developed, namely smart cities. This concept delivers economic and financial potential, not only to cities, but also to urban and local economic development. Therefore, to ensure the establishment of this concept, local government units, i.e., cities, need to have enough financial resources. In addition, the fiscal capacity of their local budgets should be sufficient. The objective of this paper is to evaluate the fiscal capacity of large cities in Croatia over the 2016-2018 period, as well as to present the financial support through funding schemes for the establishment of smart cities. After calculating the level of fiscal capacity of large cities, the analysis revealed interesting results. Only four large cities (Split, Rijeka, Zadar and Pula) achieved positive fiscal capacity in the observed period. This provides evidence of fiscal performance and fiscal capacity for the establishment of smart cities. This concept will enhance the quality of life, stimulate economic growth, sustain local government budgets and create new value for both investors and the local population.

This paper aimed to determine what types of relevant-added value esports fans most want sponsors to bring to them and to the competitive gaming industry. A review of the literature permitted the development of a conceptual model which was subsequently improved by analysing empirical data. A quantitative exploratory research was conducted on 1,359 esports fans who were sampled through a non-probability purposive heterogeneous method. Data was collected through a closed-ended online structured survey. The data showed that two of the three most wanted means for bringing relevant-added value are by directly helping the esports industry rather than focusing on the fans. Specifically, supporting the tournaments and pro-players and promoting good practice and integrity were highly valued. Most brands are still unaware of how to conduct effective esports sponsorships. By being one of the first studies in this area, this research provides brands with useful guidelines for developing sustainable esports sponsorships.

Governments ensure majority of their revenues through taxes. If properly designed, taxation policies can be mechanisms of promoting sustainable economic development and inclusive economic growth. However, the main issue of government authorities remains achieving tax compliance among taxpayers. The question of noncompliance intersects different fields from public finance, law, ethics, and its complexity presents a challenge for the society in general. This study aims to examine the influence of chosen economic and psychological determinants on tax compliance. In order to identify the determinants of taxpayers’ behaviour, a total of 862 questionnaires were administered and collected directly from Croatian taxpayers. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the survey data. The results suggest that social norms and tax morale influence taxpayers’ compliance significantly. Overall, findings of this study contribute to the better understanding of tax compliance and its determinants in the context of a genuine paradigm shift in the field. This emphasizes the importance of including and exploring psychological determinants in tax compliance analysis.