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Public-private partnership represents cooperation between public authorities and private sector towards to greater effectiveness in providing of public goods and services. It can be applied for realisation of projects in many areas such as construction of infrastructure, for education, health, sport, but it's appliance in realisation of those projects and in providing public goods and services still isn't on it's maximum threshold. PPP's role is extremely important in stimulating economic prosperity, whereas development of road infrastructure is prerequisite for it and especially in that field public-private partnership has the most frequent use. Worldwide, central roles in implementation of public-private partnership belong to United Kingdom, Australia and United States. The goal of this research is to explain the concept of public- private partnership, necessarity for exactly that model of financing projects, what are the most important/significant areas of implementation of public-private partnership and how can be realised the process of selecting private partner. Attention will be aimed on the analysis of implementation of public-private partnership in several countries and based on this analysis author will try to reach valid conclusion of the role of public- private partnership and its possibilities and constraints in providing of public goods.

With the step up of globalization and integration process, the importance of taxes and tax policy increase. Taxes are important factor in taking investment decisions and they are continuously analyzed regarding theirs efficiency, fairness, simplicity, transparency and fiscal profusion. Respectively, they are subject to constant changes. Especially complex are income and capital gain taxation systems. Mentioned tax forms, besides theirs economic and social importance, have also very expressed fiscal meaning. Today, more and more attention is dedicated to capital gains tax. Taxation of capital gains is connected with a series of theoretical and practical problems. In theory, it is considered that capital gains should be the subject of taxation because they are one of possible source of income. But in different countries practices, approaches to capital gains taxation vary. It should be considered that eventual implementation of capital gains taxation has notably considerable economy impact, while social and fiscal impacts could be relatively small or almost negligible. The goal of this research is to indicate possible implications of capital gains taxation implementation in Croatian tax system. Through the analysis of this tax form it will be demonstrated differences in capital gains taxation treatments in EU countries, it will be isolated potential advantages and disadvantages of this tax form, and established possible implications on further financial market development in the Republic of Croatia. Based on this analysis, authors will try to reach valid conclusion on adequacy of its implementation in Croatian tax system. Besides that, research proceeds can find theirs implementation in the process of (fiscal) adaptation and association of Republic of Croatia to the European Union.