• Professional and scientific papers on current challenges in finance, law, and economics in Croatia

• Up-to-date analyses of financial, tax, and legal topics available in digital format

• The new edition features analyses of tax policy, financial assessments, and investor protection

• Overview of contemporary economic and legal topics through the work of domestic experts

The editorial team of FIP – Finance and Law, operating at Effectus University of Applied Sciences, has prepared a new digital edition of the journal, presenting current professional and scientific papers in the fields of finance, economics, law, and public policy. The digital edition is accessible to a wider professional and academic audience and confirms FIP’s role as a relevant platform for knowledge exchange between science and practice.

The FIP journal focuses on analyzing contemporary economic and legal challenges, with a particular emphasis on financial systems, investment processes, and the legal framework governing their operation in the Republic of Croatia and the European Union.

The new edition includes six papers covering topics from financial analysis and tax policy to digital commerce, property rights protection, and capital markets.

The paper “Accounting versus Cash Financial Indicators: Implications for Financial Analysis” (Jelena Barlek, Aljoša Šestanović) examines the differences and interconnections between accounting and cash indicators and their significance in financial decision-making.

In the previous paper, “Analysis of the Implementation of Property Tax in the Republic of Croatia in 2025”, Mladen Kolarek analyzes one of the most current fiscal policy instruments and its potential effects on the economy and the real estate market.

The impact of digital changes on consumer behavior is the focus of “The Impact of E-Commerce on Consumers” (Vlasta Roška, Sara Soldo, Izabela Štimac), which investigates changes in consumer habits and expectations amid the growth of online shopping.

The original scientific article “Constitutional and Convention Guarantees of Property Rights and Their Protection: The Example of the Expropriation Legal Institute” (Duška Šarin, Jelena Uzelac) provides a comprehensive analysis of property rights protection in the Croatian and European context.

In “The Potential for Financing Older Adults through Reverse Mortgage in the Republic of Croatia”, Matija Ploh explores the possibilities of using reverse mortgages as an instrument of financial security for the elderly population.

The edition concludes with an English-language paper, “Investor Compensation in Croatia: Recent Reforms and Policy Challenges” (Petar-Pierre Matek, Aljoša Šestanović, Filip Radeljak), analyzing recent regulatory reforms and the challenges of the investor protection system in Croatia.

FIP – Finance and Law, Vol. 13 No. 1, 2025

The new digital edition of FIP Journal represents a valuable source of information for students, educators, researchers, and professionals interested in current issues in finance, law, and economics.