Analiza Veniturilor Si Cheltuielilor Bugetului de Stat Al Danemarcei

Danemarca o ara cu o economie de piaa bine dezvoltat este un exportator net
de produse alimentare si energie. Standarde nalte ale nivelului de trai, industrie

competitiv i o datorie externa zero sunt cteva aspecte care dau dovad de o economie
puternic si bine pus la punct.
Danemarca este mprit n 5 regiuni (danez regioner, singular: region) i 98 de
comune. Regiunile au fost create n 1 ianuarie, 2007 ca i parte a Reformei Municipale
Daneze, pentru a nlocui organizarea tradiional a rii n 13 amtere i 270 kommuner
(echivalentul comunelor)1. Cel mai important domeniu de responsabilitate al noilor
regiuni este serviciul naional de sntate. Spre deosebire de fostele comune, noile regiuni
nu sunt mputernicite sa colecteze impozite si serviciul national de sntate este finanat
pe baza unui impozit naional de 8% i fonduri adiionale provenite de la guvern si
municipaliti. Insulele Feroe i Groenlanda sunt, de asemenea, parte a Regatului
Danemarcei, dar sunt regiuni autonome care se auto-guverneaz.
http://ro.wikipedia.org/wiki/Danemarca
1. Analiza cheltuielilor bugetare COFOG

Se vor analiza cheltuielile bugetare structurate pe 10 domenii majore pentru anii 20002006 inclusiv. Aceste domenii sunt urmatoarele :
General public services include cheltuieli privind : functionarea organelor

legislative i executive, ajutor economic extern, cercetari etc.
Defence include cheltuieli privind : armata, securitatea civil, ajutor militar extern
etc.
Public order and safety cheltuieli privind : poliia, pompieri, instane de judecat,
penitenciare etc.
Economic affairs cheltuieli privind : agricultura, piscicultura, combustibilul i

resursele energetice, minieritul, onstruciile, transportul, infrastructura etc.
Environment protection cheltuieli privind neutralizarea deeurilor, poluarea,

protecia mediului nconjurtor etc.
Housing and community amenities cheltuieli privind : aprovizionarea cu ap

potabil, apeducte, iluminarea strzilor etc.
Health cheltuieli privind : echipament medical, medicamente, spitale, elemente de

inventar medical, servicii medicale publice etc.
Recreation, culture and religion cheltuieli privind : servicii culturale, publicitate,

servicii religioase, servicii de recreere etc.
Education cheltuieli privind : instituiile de nvmint (primar, secundar, superior)

etc
Social protection cheltuieli privind : pensiile, indemnizaii de invaliditate,

indemnizaii pentru familii defavorizate, indemnizaii de omaj etc.
1.A.
Analiza cheltuielilor bugtare COFOG. Date absolute.
indic_na
geo
unit
Government expenditure by function (COFOG)

Total general government expenditure
Denmark
Millions of euro
sector
General government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
General public services
Defence
Public order and safety
Economic affairs
Environment protection
Housing and community amenities
Health
Recreation, culture and religion
Education
Social protection
sector
Central government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
2000
94 141,2
15 078,2
2 746,5
1 639,6
6 516,4
1 017,1
1 278,5
11 499,9
2 717,3
13 853,2
37 794,7
2001
98 259,0
15 390,3
2 895,0
1 770,2
6 437,8
1 069,9
1 244,7
12 228,5
2 903,2
14 530,4
39 788,9
2002
101 989,4
15 227,6
2 969,0
1 842,7
6 716,0
1 157,9
1 299,2
12 890,1
2 929,0
15 209,7
41 748,2
2003
104 911,5
14 700,1
3 031,6
1 910,7
6 712,7
1 086,8
1 326,8
13 153,7
3 034,3
15 530,0
44 424,8
time
2000
60 575,7
18 285,7
2 718,1
1 482,5
4 170,9
532,7
925,2
425,6
1 262,2
7 356,4
23 416,6
2001
62 184,8
18 548,7
2 895,0
1 574,2
4 127,7
569,9
872,1
374,8
1 348,7
7 515,1
24 358,6
2002
63 835,8
18 667,8
2 968,8
1 635,2
4 082,4
615,4
890,5
567,5
1 343,8
7 874,6
25 189,8
2003
65 875,4
19 015,2
2 999,0
1 727,7
4 031,9
531,3
900,5
410,1
1 374,0
7 881,4
27 004,5
2004
108 579,4
14 656,5
3 183,6
2 017,2
7 156,4
1 012,6
1 282,0
13 687,3
3 512,8
16 159,2
45 911,5
2004
67 960,6
19 794,9
3 150,6
1 835,4
4 176,4
433,9
903,2
424,9
1 796,1
8 279,5
27 165,8
2005
110 690,2
14 151,2
3 222,7
2 119,8
7 492,0
1 145,9
1 239,0
14 329,6
3 334,0
16 555,1
47 100,8
2005
67 976,5
19 332,2
3 188,2
1 928,5
4 292,4
498,8
883,9
472,1
1 505,8
8 483,3
27 391,1
2006
112 786,1
14 236,0
3 437,9
2 186,6
7 835,9
1 149,9
1 303,1
15 359,5
3 409,3
16 687,1
47 180,8
2006
69 629,7
20 532,0
3 401,5
1 990,5
4 733,4
493,1
756,4
435,8
1 489,3
8 301,7
27 496,3
sector
State government
total
Total
sector
Local government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
sector
Social security funds
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
2000
-
2001
-
time
2000
53 971,5
2 079,2
28,4
157,2
2 660,3
491,6
353,9
11 252,5
1 509,8
7 174,1
28 264,4
time
2000
7 403,9
3,2
0
0
0
0
0
0
0
0
7 400,7
2002
-
2001
57 245,2
2 159,5
0,0
196,3
2 623,2
517,0
377,9
12 032,2
1 624,2
7 778,9
29 936,0
2001
7 400,9
2,4
0
0
0
0
0
0
0
0
7 398,5
2003
-
2002
60 351,0
2 242,6
0,1
207,8
2 956,2
556,6
414,9
12 667,7
1 658,7
8 219,8
31 426,7
2002
7 705,3
0,9
0
0
0
0
0
0
0
0
7 704,5
2004
-
2003
63 231,1
2 512,1
32,6
183,3
2 979,5
570,1
428,9
13 051,1
1 733,2
8 596,8
33 143,4
2003
8 588,0
13,5
0
0
0
0
0
0
0
0
8 574,6
2005
-
2004
65 788,4
2 574,1
33,1
182,0
3 302,5
590,3
382,7
13 519,0
1 791,0
8 829,2
34 584,5
2004
8 846,9
0,9
0
0
0
0
0
0
0
0
8 846,1
2006
-
2005
68 721,1
2 778,9
34,6
191,4
3 412,3
661,3
359,1
14 152,2
1 902,5
9 033,1
36 195,7
2005
8 310,9
0,9
0
0
0
0
0
0
0
0
8 309,9
2006
72 477,0
4 066,0
36,5
196,3
3 426,3
664,2
548,9
15 139,6
2 006,3
9 298,6
37 094,3
2006
7 322,1
0,9
0
0
0
0
0
0
0
0
7 321,1
1.B. Analiza cheltuielilor bugtare COFOG. Indici cu baz fix 2000.

indic_na
geo
unit

Denmark
indice baza 2000
sector
General government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
sector
Central government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
2000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
2000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
2001
1,0437
1,0207
1,0541
1,0797
0,9879
1,0519
0,9736
1,0634
1,0684
1,0489
1,0528
2001
1,0266
1,0144
1,0651
1,0619
0,9896
1,0698
0,9426
0,8806
1,0685
1,0216
1,0402
2002
1,0834
1,0099
1,0810
1,1239
1,0306
1,1384
1,0162
1,1209
1,0779
1,0979
1,1046
2002
1,0538
1,0209
1,0922
1,1030
0,9788
1,1552
0,9625
1,3334
1,0646
1,0704
1,0757
2003
1,1144
0,9749
1,1038
1,1653
1,0301
1,0685
1,0378
1,1438
1,1167
1,1210
1,1754
2004
1,1534
0,9720
1,1591
1,2303
1,0982
0,9956
1,0027
1,1902
1,2928
1,1665
1,2148
2003
1,0875
1,0399
1,1033
1,1654
0,9667
0,9974
0,9733
0,9636
1,0886
1,0714
1,1532
2004
1,1219
1,0825
1,1591
1,2380
1,0013
0,8145
0,9762
0,9984
1,4230
1,1255
1,1601
2005
1,1758
0,9385
1,1734
1,2929
1,1497
1,1266
0,9691
1,2461
1,2270
1,1950
1,2462
2005
1,1222
1,0572
1,1730
1,3008
1,0291
0,9364
0,9554
1,1093
1,1930
1,1532
1,1697
2006
1,1981
0,9441
1,2517
1,3336
1,2025
1,1306
1,0192
1,3356
1,2547
1,2046
1,2483
2006
1,1495
1,1228
1,2514
1,3427
1,1349
0,9257
0,8176
1,0240
1,1799
1,1285
1,1742
sector
State government
total
Total
sector
Local government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
sector
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
2000
-
2001
-
2002
-
2003
-
2004
-
2005
-
2006
-
time
2000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
2001
1,0607
1,0386
0,0000
1,2487
0,9861
1,0517
1,0678
1,0693
1,0758
1,0843
1,0591
2002
1,1182
1,0786
0,0035
1,3219
1,1112
1,1322
1,1724
1,1258
1,0986
1,1458
1,1119
2003
1,1716
1,2082
1,1479
1,1660
1,1200
1,1597
1,2119
1,1598
1,1480
1,1983
1,1726
2004
1,2189
1,2380
1,1655
1,1578
1,2414
1,2008
1,0814
1,2014
1,1862
1,2307
1,2236
2005
1,2733
1,3365
1,2183
1,2176
1,2827
1,3452
1,0147
1,2577
1,2601
1,2591
1,2806
2006
1,3429
1,9556
1,2852
1,2487
1,2879
1,3511
1,5510
1,3454
1,3289
1,2961
1,3124
time
2000
1,0000
1,0000
0
0
0
0
0
0
0
0
1,0000
2001
0,9996
0,7500
0
0
0
0
0
0
0
0
0,9997
2002
1,0407
0,2813
0
0
0
0
0
0
0
0
1,0411
2003
1,1599
4,2188
0
0
0
0
0
0
0
0
1,1586
2004
1,1949
0,2813
0
0
0
0
0
0
0
0
1,1953
2005
1,1225
0,2813
0
0
0
0
0
0
0
0
1,1229
2006
0,9890
0,2813
0
0
0
0
0
0
0
0
0,9892
1.C. Analiza cheltuielilor bugtare COFOG. Indice cu baz n lan.
indic_na
geo
unit

Denmark
indice baza in lant
sector
General government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
sector
Central government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
time
2000
-
2000
-
2001
1,0437
1,0207
1,0541
1,0797
0,9879
1,0519
0,9736
1,0634
1,0684
1,0489
1,0528
2002
1,0380
0,9894
1,0256
1,0410
1,0432
1,0823
1,0438
1,0541
1,0089
1,0468
1,0492
2003
1,0287
0,9654
1,0211
1,0369
0,9995
0,9386
1,0212
1,0204
1,0360
1,0211
1,0641
2004
1,0350
0,9970
1,0501
1,0557
1,0661
0,9317
0,9662
1,0406
1,1577
1,0405
1,0335
2005
1,0194
0,9655
1,0123
1,0509
1,0469
1,1316
0,9665
1,0469
0,9491
1,0245
1,0259
2006
1,0189
1,0060
1,0668
1,0315
1,0459
1,0035
1,0517
1,0719
1,0226
1,0080
1,0017
2001
1,0266
1,0144
1,0651
1,0619
0,9896
1,0698
0,9426
0,8806
1,0685
1,0216
1,0402
2002
1,0265
1,0064
1,0255
1,0387
0,9890
1,0798
1,0211
1,5141
0,9964
1,0478
1,0341
2003
1,0320
1,0186
1,0102
1,0566
0,9876
0,8633
1,0112
0,7226
1,0225
1,0009
1,0720
2004
1,0317
1,0410
1,0506
1,0623
1,0358
0,8167
1,0030
1,0361
1,3072
1,0505
1,0060
2005
1,0002
0,9766
1,0119
1,0507
1,0278
1,1496
0,9786
1,1111
0,8384
1,0246
1,0083
2006
1,0243
1,0621
1,0669
1,0321
1,1027
0,9886
0,8558
0,9231
0,9890
0,9786
1,0038
sector
Local government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
sector
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
time
2000
-
2001
1,0607
1,0386
0,0000
1,2487
0,9861
1,0517
1,0678
1,0693
1,0758
1,0843
1,0591
2002
1,0543
1,0385
#DIV/0!
1,0586
1,1269
1,0766
1,0979
1,0528
1,0212
1,0567
1,0498
2003
1,0477
1,1202
326,0000
0,8821
1,0079
1,0243
1,0337
1,0303
1,0449
1,0459
1,0546
2004
1,0404
1,0247
1,0153
0,9929
1,1084
1,0354
0,8923
1,0359
1,0333
1,0270
1,0435
2005
1,0446
1,0796
1,0453
1,0516
1,0332
1,1203
0,9383
1,0468
1,0623
1,0231
1,0466
2006
1,0547
1,4632
1,0549
1,0256
1,0041
1,0044
1,5285
1,0698
1,0546
1,0294
1,0248
time
2000
-
2001
0,9996
0,7500
0,9997
2002
1,0411
0,3750
1,0414
2003
1,1146
15,0000
1,1129
2004
1,0301
0,0667
1,0317
2005
0,9394
1,0000
0,9394
2006
0,8810
1,0000
0,8810
1.D. Analiza cheltuielilor bugtare COFOG. Ponderi.
indic_na
geo
unit

Denmark
Ponderi din total
sector
General government
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Education
Social protection
sector
Central government
time
time
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
Total
Defence
Economic affairs
Health
Recreation, culture and
religion
Education
Social protection
sector
State government
time
total
Total
2000
100
16,02
2,92
1,74
6,92
1,08
1,36
12,22
2,89
14,72
40,15
2001
100
15,66
2,95
1,80
6,55
1,09
1,27
12,45
2,95
14,79
40,49
2002
100
14,93
2,91
1,81
6,58
1,14
1,27
12,64
2,87
14,91
40,93
2003
100
14,01
2,89
1,82
6,40
1,04
1,26
12,54
2,89
14,80
42,35
2004
100
13,50
2,93
1,86
6,59
0,93
1,18
12,61
3,24
14,88
42,28
2005
100
12,78
2,91
1,92
6,77
1,04
1,12
12,95
3,01
14,96
42,55
2006
100
12,62
3,05
1,94
6,95
1,02
1,16
13,62
3,02
14,80
41,83
2000
100
30,19
4,49
2,45
6,89
0,88
1,53
0,70
2001
100
29,83
4,66
2,53
6,64
0,92
1,40
0,60
2002
100
29,24
4,65
2,56
6,40
0,96
1,39
0,89
2003
100
28,87
4,55
2,62
6,12
0,81
1,37
0,62
2004
100
29,13
4,64
2,70
6,15
0,64
1,33
0,63
2005
100
28,44
4,69
2,84
6,31
0,73
1,30
0,69
2006
100
29,49
4,89
2,86
6,80
0,71
1,09
0,63
2,08
12,14
38,66
2,17
12,09
39,17
2,11
12,34
39,46
2,09
11,96
40,99
2,64
12,18
39,97
2,22
12,48
40,29
2,14
11,92
39,49
2000
-
2001
-
2002
-
2003
-
2004
-
2005
-
2006
-
10
sector
Local government
gf08
gf09
gf10
time
Total
Defence
Economic affairs
Health
religion
Education
Social protection
sector
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
total
gf01
gf02
gf03
gf04
gf05
gf06
gf07
gf08
gf09
gf10
time
Total
Defence
Economic affairs
Health
religion
Education
Social protection
2000
100
3,85
0,05
0,29
4,93
0,91
0,66
20,85
2001
100
3,77
0,00
0,34
4,58
0,90
0,66
21,02
2002
100
3,72
0,00
0,34
4,90
0,92
0,69
20,99
2003
100
3,97
0,05
0,29
4,71
0,90
0,68
20,64
2004
100
3,91
0,05
0,28
5,02
0,90
0,58
20,55
2005
100
4,04
0,05
0,28
4,97
0,96
0,52
20,59
2006
100
5,61
0,05
0,27
4,73
0,92
0,76
20,89
2,80
13,29
52,37
2,84
13,59
52,29
2,75
13,62
52,07
2,74
13,60
52,42
2,72
13,42
52,57
2,77
13,14
52,67
2,77
12,83
51,18
2000
100
0,04
0
0
0
0
0
0
2001
100
0,03
0
0
0
0
0
0
2002
100
0,01
0
0
0
0
0
0
2003
100
0,16
0
0
0
0
0
0
2004
100
0,01
0
0
0
0
0
0
2005
100
0,01
0
0
0
0
0
0
2006
100
0,01
0
0
0
0
0
0
0
0
99,96
0
0
99,97
0
0
99,99
0
0
99,84
0
0
99,99
0
0
99,99
0
0
99,99
11
1.E. Analiza cheltuielilor bugtare COFOG. Grafice.

Denmark
General government expenditure (COFOG)
SUME ABSOLUTE
General public
services
50 000,0
Defence
45 000,0
Public order and

safety
40 000,0
Economic affairs
35 000,0
Environment
protection
30 000,0
Housing and
community amenities
25 000,0
Health
20 000,0
Recreation, culture
and religion
15 000,0
Education
10 000,0
Social protection
5 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
Denmark TOTAL General government expenditure (COFOG)

SUME ABSOLUTE
115 000,0
110 000,0
105 000,0
100 000,0
95 000,0
90 000,0
85 000,0
80 000,0
2000
2001
2002
2003
2004
2005
2006
TOTAL general government expenditure
12
Denmark
Central government expenditure (COFOG)
SUME ABSOLUTE
30 000,0
General public
services
Defence
25 000,0
Public order and

safety
Economic affairs
20 000,0
Environment
protection
Housing and
community amenities
15 000,0
Health
Recreation, culture
and religion
10 000,0
Education
Social protection
5 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
Denmark TOTAL Central government expenditure (COFOG)

SUME ABSOLUTE
72 000,0
70 000,0
68 000,0
66 000,0
64 000,0
62 000,0
60 000,0
58 000,0
56 000,0
2000
2001
2002
2003
2004
2005
2006
TOTAL central government expenditure
13
Denmark
Local government expenditure (COFOG)
SUME ABSOLUTE
40 000,0
35 000,0
General public
services
30 000,0
Economic
affairs
25 000,0
20 000,0
Health
15 000,0
Education
10 000,0
Social
protection
5 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
Denmark
Local government expenditure (COFOG)
SUME ABSOLUTE
2 500,0
2 000,0
Defence
1 500,0
Public order
and safety
Environment
protection
1 000,0
Housing and
community
amenities
Recreation,
culture and
religion
500,0
0,0
2000
2001
2002
2003
2004
2005
2006
14
Denmark TOTAL Local government expenditure (COFOG)

SUME ABSOLUTE
80 000,0
70 000,0
60 000,0
50 000,0
40 000,0
30 000,0
20 000,0
10 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
TOTAL Local government expenditure
Denmark TOTAL Social Security Funds (COFOG)

SUME ABSOLUTE
10 000,0
9 000,0
8 000,0
7 000,0
6 000,0
5 000,0
4 000,0
3 000,0
2 000,0
1 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
TOTAL Social Security Funds
15
Denmark General Government expenditure (COFOG)

INDICE BAZA 2000
1,3500
Total
1,3000
1,2500
1,2000
Defence
1,1500
1,1000
1,0500
1,0000
Economic affairs
0,9500
0,9000
2000
2001
2002
2003
2004
2005
2006

INDICE BAZA 2000
1,3500
Housing and
community
amenities
1,3000
1,2500
Health
1,2000
Recreation,
culture and
religion
1,1500
1,1000
Education
1,0500
Social protection
1,0000
0,9500
2000
2001
2002
2003
2004
2005
2006
16
Denmark Central Government expenditure (COFOG)

INDICE BAZA 2000
1,4000
Total
1,3000
General public
services
1,2000
Defence
1,1000
Public order and
safety
1,0000
Economic affairs
0,9000
Environment
protection
0,8000
2000
2001
2002
2003
2004
2005
2006

INDICE BAZA 2000
1,4000
Housing and
community
amenities
1,3000
Health
1,2000
Recreation,
culture and
religion
1,1000
1,0000
Education
0,9000
Social protection
0,8000
2000
2001
2002
2003
2004
2005
2006
17
Denmark Local Government expenditure (COFOG)

INDICE BAZA 2000
1,9500
Total
1,7500
General public
services
1,5500
Public order and

safety
1,3500
Economic
affairs
1,1500
Environment
protection
0,9500
2000
2001
2002
2003
2004
2005
2006

INDICE BAZA 2000
1,5500
Housing and
community
amenities
1,4500
Health
1,3500
Recreation, culture
and religion
1,2500
Education
1,1500
Social protection
1,0500
0,9500
2000
2001
2002
2003
2004
2005
2006
18
Denmark Total Social Security Funds (COFOG)

INDICE BAZA 2000
Total
4,2000
3,7000
3,2000
2,7000
2,2000
1,7000
General public
services
1,2000
0,7000
0,2000
2000
2001
2002
2003
2004
2005
2006
Grafice cu date calculate cu baz n lan :

INDICE BAZA IN LANT
Social
protection
1,1500
Total
1,1000
General public
services
Defence
1,0500
0,9500
Public order and

safety
Economic affairs
0,9000
Environment
protection
1,0000
2001
2002
2003
2004
2005
2006

INDICE BAZA IN LANT
1,2000
Housing and
community
amenities
Health
1,1500
1,1000
Recreation,
culture and
religion
Education
1,0500
1,0000
0,9500
Social protection
0,9000
2001
2002
2003
2004
2005
2006
19

INDICE BAZA IN LANT
1,2000
1,1500
Total
1,1000
General public
services
1,0500
Defence
1,0000
Public order and
safety
0,9500
Economic affairs
0,9000
Environment
protection
0,8500
0,8000
2001
2002
2003
2004
2005
2006

INDICE BAZA IN LANT
1,6000
Housing and
community
amenities
1,5000
1,4000
Health
1,3000
1,2000
Recreation, culture
and religion
1,1000
Education
1,0000
0,9000
Social protection
0,8000
0,7000
2001
2002
2003
2004
2005
2006
20

INDICE BAZA IN LANT
1,5000
1,4000
Total
1,3000
General public
services
1,2000
Public order and

safety
1,1000
Economic affairs
1,0000
Environment
protection
0,9000
0,8000
2001
2002
2003
2004
2005
2006

INDICE BAZA IN LANT
1,5500
1,4500
Housing and
community
amenities
Health
1,3500
1,2500
Recreation, culture
and religion
1,1500
Education
1,0500
Social protection
0,9500
0,8500
2001
2002
2003
2004
2005
2006
21
Denmark Social Security Funds (COFOG)

INDICE BAZA IN LANT
16,0000
14,0000
Total
12,0000
10,0000
General public
services
8,0000
6,0000
4,0000
Social protection
2,0000
0,0000
2001
2002
2003
2004
2005
2006
Grafice cu date reprezentnd ponderi :
Denmark Total General Government expenditure (COFOG)

PONDERI 2000
16,02
6,92
1,08
1,36
12,22
14,72
2,89
Defence
2,92
1,74
40,15
Economic affairs
Housing and community
amenities
Health
religion
Education
Social protection
22

PONDERI 2001
15,66
40,49
Economic affairs
6,55
1,09
1,27

amenities
Health
religion
Education
12,45
Social protection
2,95

PONDERI 2002
14,93
40,93
6,58
1,14
1,27
12,64
2,87
14,01
Economic affairs
amenities
Health
religion
Education

Defence
2,89
1,82
6,40
1,04
1,26
12,54
2,89
Defence
Social protection

PONDERI 2003
42,35
2,91
1,81
14,91
Defence
2,95
1,80
14,79
Economic affairs
amenities
Health
religion
Education
Social protection
14,80
23
Denmark Total General Government expenditure (COFOG) PONDERI

2004
Defence
13,50

2,93
1,86
Economic affairs
42,28
6,59
0,93
1,18
12,61

amenities
Health
religion
Education
Social protection
3,24
14,88

PONDERI 2005
12,78

Defence
2,91
1,92
6,77
42,55
1,04
1,12
12,95
Economic affairs
amenities
Health
religion
Education
Social protection
3,01
14,96

PONDERI 2006
12,62
6,95
1,02
1,16
13,62
14,80
3,02
Defence
3,05
1,94
41,83
Economic affairs
amenities
Health
religion
Education
Social protection
24
1.F Analiza cheltuielilor bugtare COFOG. Comnetariu.

Total Expenditure :
Evoluia cheltuielilor bugetare la nivelul guvernului de stat se prezint astfel:
Comparnd valorile absolute ale cheltuielilor bugetare totale, constatm un trend
cresctor a
acestora pe parcursul anilor analizai. Creterea este continu i denot faptul c de fiecare dat s-a cheltuit
mai mult dect n anul precedent (indicii cu baz n lant sunt supraunitari). Cheltuielile bugetare au depit
valoarea de 100 miliarde de Euro n anul 2002. Din anul 2000 cheltuielile bugetare totale au crescut cu
18 645 mln. Euro (19,81%), n medie crescnd cu 3107,5 mln. Euro pe an.
Din analiza indicilor cu baz fix i n lan constatm o crestere destul de uniform a cheltuielilor,
trendul evolund n cadrul unui interval de variaie de [1,89% - 4,37%]. Maximul nregistrat (4,37%) a avut
loc n anul 2001, iar minimul de crestere nregistrat (1,89%) n anul 2006. Putem concluziona faptul c
trendul, dei este unul crescator, nregistreaz valori din ce n ce mai mici dea lungul perioadei 2000-2006.
Astfel, graficul ce reprezint indicii cu baz n lan a cheltuielilor bugetare va fi descrescator, excepie
fcnd doar anul 2004.
Pe elemente componente ale cheltuielilor bugetare totale situaia se prezint astfel:
General Public Services : nregistreaz o cretere n anul 2001 cu 2,07%, dup care urmeaz
o scdere continu pn n 2005. n 2006 tipul dat de cheltuieli nregistreaz iar o cretere
uoar de 0,06%. Per ansamblu, din anul 2000 pn n 2006 a avut loc o scadere cu 5,59% a
cheltuielilor date. Analiznd indicii cu baz n lan constatm o scdere maxim de 3,46%
nregistrat n anul 2003. Creterea cea mai accentuat a avut loc n anul 2001. n urma
analizei cheltuielilor respective ca i ponderi observm c ele reprezentau 16,02% din totalul
cheltuielilor bugetare n anul 2000. Din cauza scderii accentuate a acestor cheltuieli pe fonul
creterii cheltuielilor totale are loc o scdere a ponderii lor la 12,62% n 2006.
Defence : nregistreaz o cretere pe parcursul ntregii perioade, ajungnd ca n 2006 s fie cu

25,17% mai mari ca n 2000. Creterea cea mai accentuat nregistrat n 2006 a prezentat
6,68%. Cea mai mic cretere a fost n 2005 1,23%. Analiznd graficul indicilor cu baz n
lan observm un trend aproape identic al cheltuielilor date cu totalul cheltuielilor bugetare
cu excepia anului 2006. Importana acestor cheltuieli a crescut n totalul cheltuielilor ca si
pondere, evolund de la 2,92% n 2000 la 3,05% n 2006.
25
Public order and safety : categoria de cheltuieli cu o rapid i accentuat cretere. Pe

perioada 2000-2006 au crescut cu 33,36%, fiind depasite doar de creterea cheltuielilor cu
sntatea (Health). Apogeul de cretere a fost nregistrat n 2001 7,97%, iar minimul de
cretere a constituit 3,15% i a avut loc n 2006. Deoarece acest tip de cheltuieli a crescut
mai rapid dect totalul cheltuielilor bugetare, a crescut si ponderea acestora din total. Astfel,
trendul ponderilor a fost continuu cresctor si a evoluat de la 1,74% n 2000 la 1,94% n
2006.
Economic affairs :
au nregistrat o scdere n 2001 fa de 2000, apoi o cretere n 2002
urmat de o scdere uoar n 2003, dup care au crescut continuu. La sfiritul perioadei
cheltuielile date au nregistrat o cretere cumulat de 20,25%. Ca i pondere din total aceste
cheltuieli, dup un ir de descreteri si creteri, au rmas relativ constante, evolund de la
6,92% n 2000 la 6,95% n 2006.
Environment protection : au crescut n 2001 i 2002, apoi au sczut pe parcursul anilor

2003 i 2004 dup care au nregistrat doar cretere. Cumulat, pe o perioad de 6 ani au
crescut cu 13,06%. Aceste cheltuieli sunt cele mai nesemnificative n totalul cheltuielilor,
nregistrnd o pondere ce nu depete 1,14% (2004). Dea lungul perioadei, ponderea lor n
total a cunoscut o scdere de la 1,08% la 1,02%.
Housing and community amenities : Au nregistrat un trend foarte instabil de la an la altul

cu numeroase creteri i descreteri. Per ansamblu, dup 6 ani au crescut cu doar 1,92%. Au
o pondere n totalul cheltuielilor ce nu depete 1,36% (2000). Ponderea nregistreaz o
scdere, ajungnd n 2006 la 1,16%, deoarece cheltuielile totale cresc mult mai rapid dect
categoria data de cheltuieli.
Health : Pe parcursul perioadei cunosc o puternic i continu cretere. n 2006 depec

valoarea de 15 miliarde Euro, totaliznd o cretere de 33,56% n 6 ani. Este elementul de
cheltuieli cu cea mai mare cretere. Apogeul creterii a avut loc n 2006 cnd s-a nregistrat o
ascensiune de 7,19% comparativ cu anul precedent. Creterea cea mai mic s-a nregistrat n
2004 2,04%. Ponderea cheltuielilor cu sntatea din totalul cheltuielilor au evoluat de la
12,22% n 2000 la 13,62% n 2006.
Recreation, culture and religion : Cresc cu excepia anului 2005. La finele perioadei
totalizeaz o cretere de 25,47%. Cea mai mare cretere a fost de 15,77% i a avut loc n
2004. Ca i pondere, cresc usor de la 2,89% n 2000 la 3,02% n 2006.
26
Education : nregistreaz un trend cresctor pe parcursul ntregii perioade. n 2006 s-a

cumulat o cretere de 20,46% pentru toti 6 ani. Creterea maxim a avut loc n anul 2001
cnd s-a atins valoarea de 4,89%, iar cea minim n 2006 0,8%. Ponderea acestor cheltuieli
n totalul cheltuielilor a crescut uor evolund de la 14,72% n 2000 la 14,8% n 2006.
Social Protection : Categoria de cheltuieli care deine o pondere nsemnat n total i a

nregistrat o permanent cretere, ajungnd la 45 miliarde Euro n 2004. Din 2000 pn n
2006 aceste cheltuieli au crescut cu 24,83%. Maximul de cretere s-a nregistrat n 2003
6,41% , iar minimul n 2006 0,17%. Ponderile au crescut i ele, evolund de la 40,15% n
2000 la 41,83% n 2006.
Analiznd ponderile diferitelor cheltuieli n total constatm c 5 tipuri de cheltuieli bugetare din cele 10 au o
pondere covritoare circa 90%. Aceste categorii de cheltuieli sunt cele mai importante si trendul lor
dicteaz trendul totalului cheltuielilor bugetare. Prezentm n continuare ierarhia cheltuielilor bugetare dup
ponderea deinut din totalul cheltuielilor :
1. Social Protection cea mai mare pondere (peste 40%)
2. Education
3. General Public Services
4. Health
5. Economic affairs
6. Recreation, culture and religion
7. Defence
8. Public order and safety
9. Housing and community amenities
10. Environment protection
Analiznd sectorul Central Government, constatm o cretere a cheltuielilor pe toat perioada
analizat. Creterea maxim a avut loc n 2003 3,2%, iar cea minim n 2005 0,02%.
La nivel local cheltuielile au crescut accentuat cumulnd o cretere de 34,29% n 6 ani. Maximul de
cretere s-a nregistrat n anul 2001 6,07%, iar minimul s-a nregistrat n anul 2004 4,04%.
n sectorul Social Security Funds gsim doar 2 categorii de cheltuieli si anume: General Public
Services i Social Protection. Ponderea covritoare o deine categoria Social Protection. Totalul
cheltuielilor din acest sector nregistreaz creteri i scderi, dar n final se stabilesc aproximativ la aceeai
valoare.
27
2. Analiza veniturilor bugetare.

Veniturile bugetare sunt formate din impozitele directe, impozitele indirecte, contribuii
sociale i alte venituri. Vom analiza veniturile bugetare prin prisma acestor componente. Mai jos sunt
prezentate categoriile de impozite i contribuii care se folosesc la analiza veniturilor bugetare :
d2
d21
d211
d212
d214
d29
d5
d51
d59
d91
d611
d612
Taxes on production and imports

Taxes on products
Value added type taxes (VAT)
Taxes and duties on imports excluding VAT
Taxes on products, except VAT and import taxes
Other taxes on production
Current taxes on income, wealth, etc.
Taxes on income
Other current taxes
Capital taxes
Actual social contributions
Imputed social contributions
Other revenues
d21= d211 + d212 + d214

d2 = d21 + d29
Impozite directe = d5 + d91
Impozite indirecte = d2
Contributii Sociale = d611 + d612
Total Venituri = tr
Alte venituri = tr I. directe I. indirecte Contributii Sociale
28
2.A. Analiza veniturilor bugetare. Date absolute.
table
unit
geo
sector
Main national accounts tax

aggregates
Millions of euro
Denmark
General government
time
indic_na
tr
d2
d21
d211
d212
d214
d29
d5
d51
d59
d91
d611
d612
Total revenue
Taxes on products
Taxes on income
Other current taxes
Capital taxes
Other revenues
time
tr
d5+d91
d2
d611+d612
Total revenue
Direct Taxes
Indirect Taxes
Social Contributions
Other Revenues
2000
98 079,8
52 952,7
29 516,8
4 593,2
11 017,1
2000
2001
2002
2003
2004
2005
2006
98 079,8
29 516,8
26 667,6
16 605,9
100 374,3
30 831,8
27 577,2
17 250,2
102 423,4
32 069,6
28 715,2
17 817,6
104 720,8
32 478,5
29 060,3
18 179,7
112 323,7
34 292,8
30 759,0
19 257,9
120 329,5
36 819,0
33 182,2
20 862,9
123 725,9
39 071,3
35 204,1
22 510,5
10 061,8
2 849,2
52 550,2
50 152,8
2 397,4
402,5
3 200,2
1 393,0
11 017,1
2001
100 374,3
52 833,9
30 831,8
4 678,3
12 030,3
10 327,0
3 254,7
52 458,4
51 547,6
910,7
375,5
3 187,3
1 491,0
12 030,3
2002
102 423,4
54 061,2
32 069,6
3 879,3
12 413,3
10 897,5
3 354,4
53 707,7
52 732,9
974,6
353,5
2 300,5
1 578,8
12 413,3
2003
104 720,8
55 699,3
32 478,5
4 014,3
12 528,7
10 880,5
3 418,4
55 322,1
53 670,9
1 651,3
377,2
2 356,4
1 657,9
12 528,7
2004
112 323,7
59 923,8
34 292,8
4 124,4
13 982,7
11 501,1
3 533,9
59 476,2
55 443,8
4 032,4
447,6
2 383,4
1 741,0
13 982,7
2005
120 329,5
65 456,1
36 819,0
4 217,6
13 836,8
12 319,2
3 636,8
65 026,4
59 146,0
5 880,5
429,7
2 387,7
1 829,9
13 836,8
12 693,5
3 867,2
65 457,6
62 678,5
2 779,0
466,3
2 360,9
1 876,1
14 493,7
2006
123 725,9
65 923,9
39 071,3
4 237,0
14 493,7
29
2.B. Analiza veniturilor bugetare. Indici cu baz fix 2000.
table
geo
unit
sector

aggregates
Denmark
Indice baza 2000
General government
time
indic_na
tr
d2
d21
d211
d212
d214
d29
d5
d51
d59
d91
d611
d612
Total revenue
Taxes on products
Taxes on income
Other current taxes
Capital taxes
Other revenues
time
tr
d5+d91
d2
d611+d612
Total revenue
Direct Taxes
Indirect Taxes
Other Revenues
2000
2001
2002
2003
2004
2005
2006
1,0000
1,0000
1,0000
1,0000
1,0234
1,0446
1,0341
1,0388
1,0443
1,0865
1,0768
1,0730
1,0677
1,1003
1,0897
1,0948
1,1452
1,1618
1,1534
1,1597
1,2269
1,2474
1,2443
1,2564
1,2615
1,3237
1,3201
1,3556
1,0814
1,1998
1,0527
1,0701
0,6888
0,9371
0,7363
1,1902
1,1372
1,1430
1,2403
1,1318
1,1055
1,6820
1,1120
0,7448
1,2498
1,2692
1,2244
1,2764
1,2374
1,1793
2,4529
1,0676
0,7461
1,3136
1,2559
1,2616
1,3573
1,2456
1,2498
1,1592
1,1585
0,7377
1,3468
1,3156
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0000
2000
1,0000
1,0000
1,0000
1,0000
1,0000
1,0264
1,1423
0,9983
1,0278
0,3799
0,9329
0,9960
1,0704
1,0920
2001
1,0234
0,9978
1,0446
1,0185
1,0920
1,0831
1,1773
1,0220
1,0514
0,4065
0,8783
0,7189
1,1334
1,1267
2002
1,0443
1,0209
1,0865
0,8446
1,1267
2003
1,0677
1,0519
1,1003
0,8740
1,1372
2004
1,1452
1,1316
1,1618
0,8979
1,2692
2005
1,2269
1,2361
1,2474
0,9182
1,2559
2006
1,2615
1,2450
1,3237
0,9225
1,3156
30
2.C. Analiza veniturilor bugetare. Indici cu baz n lan.
table
geo
unit
sector

aggregates
Denmark
Indice baza in lant
General government
time
indic_na
tr
d2
d21
d211
d212
d214
d29
d5
d51
d59
d91
d611
d612
Total revenue
Taxes on products
Taxes on income
Other current taxes
Capital taxes
Other revenues
2000
-
Total Revenues
Direct Taxes
Indirect Taxes
Other Revenues
2002
2003
2004
2005
2006
1,0234
1,0446
1,0341
1,0388
1,0204
1,0401
1,0413
1,0329
1,0224
1,0128
1,0120
1,0203
1,0726
1,0559
1,0585
1,0593
1,0713
1,0737
1,0788
1,0833
1,0282
1,0612
1,0609
1,0790
1,0264
1,1423
0,9983
1,0278
0,3799
0,9329
0,9960
1,0704
1,0920
time
tr
d5+d91
d2
d611+d612
2001
2000
-
2001
1,0234
0,9978
1,0446
1,0185
1,0920
1,0552
1,0306
1,0238
1,0230
1,0702
0,9414
0,7218
1,0589
1,0318
2002
1,0204
1,0232
1,0401
0,8292
1,0318
0,9984
1,0191
1,0301
1,0178
1,6943
1,0670
1,0243
1,0501
1,0093
2003
1,0224
1,0303
1,0128
1,0348
1,0093
1,0570
1,0338
1,0751
1,0330
2,4420
1,1866
1,0115
1,0501
1,1161
2004
1,0726
1,0758
1,0559
1,0274
1,1161
1,0711
1,0291
1,0933
1,0668
1,4583
0,9600
1,0018
1,0511
0,9896
2005
1,0713
1,0923
1,0737
1,0226
0,9896
1,0304
1,0634
1,0066
1,0597
0,4726
1,0852
0,9888
1,0252
1,0475
2006
1,0282
1,0071
1,0612
1,0046
1,0475
31
2.D. Analiza veniturilor bugetare. Ponderi.
table
geo
unit
sector

aggregates
Denmark
Ponderi din total
General government
time
tr
d5+d91
d2
d611+d612
Total Revenues
Direct Taxes
Indirect Taxes
Other Revenues
2000
100,0
54,0
30,1
4,7
11,2
2001
100,0
52,6
30,7
4,7
12,0
2002
100,0
52,8
31,3
3,8
12,1
2003
100,0
53,2
31,0
3,8
12,0
2004
100,0
53,3
30,5
3,7
12,4
2005
100,0
54,4
30,6
3,5
11,5
2006
100,0
53,3
31,6
3,4
11,7
32
2.E. Analiza veniturilor bugetare. Grafice.

Denmark Total Revenue, SUME ABSOLUTE
140 000,0
120 000,0
100 000,0
80 000,0
60 000,0
40 000,0
20 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
2005
2006
Total Revenue
Denmark Direct Taxes, SUME ABSOLUTE

70 000,0
60 000,0
50 000,0
40 000,0
30 000,0
20 000,0
10 000,0
0,0
2000
2001
2002
2003
2004
Direct Tax
Denmark Inirect Taxes, SUME ABSOLUTE
Other taxes on
production
45 000,0
40 000,0
35 000,0
30 000,0
25 000,0
20 000,0
15 000,0
10 000,0
5 000,0
0,0
Taxes on
products, except
VAT and import
taxes
Value added
type taxes (VAT)
2000
2001
2002
2003
2004
2005
2006
33
Denmark Total Social Contribution, SUME ABSOLUTE

5
4
4
3
3
2
2
1
1
000,0
500,0
000,0
500,0
000,0
500,0
000,0
500,0
000,0
500,0
0,0
2000
2001
2002
2003
2004
2005
2006
Denmark Other revenues, SUME ABSOLUTE

16 000,0
14 000,0
12 000,0
10 000,0
8 000,0
6 000,0
4 000,0
2 000,0
0,0
2000
2001
2002
2003
2004
2005
2006
Other revenues
34
Indici cu baz fix 2000:

Denmark Taxes on production and imports (indirect taxes)
INDICE BAZA 2000
1,4000
1,3500
1,3000
1,2500
1,2000
1,1500
1,1000
1,0500
1,0000
0,9500
Value added type

taxes (VAT)
Taxes on
products, except
VAT and import
taxes
Other taxes on
production
2000
2001
2002
2003
2004
2005
2006
Denmark Direct Taxes INDICE BAZA 2000

1,3000
1,2500
1,2000
1,1500
1,1000
1,0500
1,0000
0,9500
0,9000
0,8500
0,8000
2000
2001
2002
2003
2004
2005
2006
Capital taxes
Denmark Social Contributions INDICE BAZA 2000

1,4000
1,3000
1,2000
1,1000
1,0000
0,9000
0,8000
0,7000
0,6000
2000
2001
2002
2003
2004
2005
2006
35
Denmark Other revenues INDICE BAZA 2000

1,3500
1,3000
1,2500
1,2000
1,1500
1,1000
1,0500
1,0000
0,9500
2000
2001
2002
2003
2004
2005
2006
Other revenues
Denmark Total Revenue Structure INDICE BAZA 2000

1,4000
1,3000
Direct Taxes
1,2000
Indirect Taxes
1,1000
Social
Contributions
1,0000
Other Revenues
0,9000
0,8000
2000
2001
2002
2003
2004
2005
36
Indici cu baz n lan.

Denmark Taxes on production and imports (indirect taxes) INDICE
BAZA IN LANT
1,1500
1,1300
1,1100
1,0900
1,0700
1,0500
Value added type

taxes (VAT)
Taxes on products,
except VAT and
import taxes
1,0300
1,0100
0,9900
0,9700
0,9500
Other taxes on
production
2001
2002
2003
2004
2005
2006
Denmark Direct Taxes INDICE BAZA IN LANT

1,2500
1,2000
1,1500
1,1000
1,0500
1,0000
0,9500
0,9000
2001
2002
2003
2004
2005
2006
Capital taxes
Denmark Social Contributions INDICE BAZA IN LANT

1,1000
1,0500
1,0000
0,9500
0,9000
0,8500
0,8000
0,7500
0,7000
2001
2002
2003
2004
2005
2006
37
Denmark Other revenues INDICE BAZA IN LANT

1,1500
1,1300
1,1100
1,0900
1,0700
1,0500
1,0300
1,0100
0,9900
0,9700
0,9500
2001
2002
2003
2004
2005
2006
Other revenues
Denmark Total Revenue Structure INDICE BAZA IN LANT

1,1500
1,1000
Direct Taxes
1,0500
Indirect Taxes
1,0000
0,9500
Social
Contributions
0,9000
Other
Revenues
0,8500
0,8000
2001
2002
2003
2004
2005
2006
38
Ponderi
Denmark Total Revenues Structure
PONDERI
100%
11,2
12,0
12,1
12,0
12,4
11,5
11,7
4,7
4,7
3,8
3,8
3,7
3,5
3,4
30,1
30,7
31,3
31,0
30,5
30,6
31,6
54,0
52,6
52,8
53,2
53,3
54,4
53,3
2000
2001
2002
2003
2004
2005
2006
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Direct Taxes
Indirect Taxes
Other Revenues
39
2.F. Analiza veniturilor bugetare. Comentariu.

Total revenue :
Totalul veniturilor bugetare au cunoscut o permanent cretere dea lungul perioadei
analizate. Valoarea de 100 mlrd. Euro a fost atins n 2001, iar n 2005 s-a depit valoarea de 120
mlrd. Euro. Veniturile bugetare au crescut cu 26,15% n 2006 fa de anul 2000, cu 25646,1 mln.
Euro ca i sum absolut. Trendul cresctor al veniturilor bugetare a fost destul de uniform cu
exepia anilor 2004 i 2005. n aceti ani veniturile bugetare au cunoscut o cretere accentuat ce a
depit de fiecare dat valoarea de 7%. Creterea maxim a fost nregistrat n anul 2004 7,26%,
iar cea minim n anul 2002 2,04%.
Pe elemente componente ale veniturilor bugetare situaia se prezint astfel :
Impozite directe : Au cunoscut o uoar scdere n 2001 fa de 2000 dup care au urmat un trend
strict cresctor pn la finele perioadei analizate. Impozitele directe au depit n 2005 valoarea de
65 mlrd. Euro, totaliznd n 2006 o cretere de 24,5% fa de 2000. Creterea cea mai accentuat a
avut loc n 2005 9,23%. Impozitele directe sunt alctuite din 2 elemente de baz: d5 - Current
taxes on income, wealth, etc; i d91 - Capital taxes. Ponderea covritoare n totalul impozitelor
directe o ocup categoria d5. Impozitele directe au cunoscut practic aceeai evoluie ca i categoria
d5 deoarece aceasta din urm dicteaz trendul, deinnd o pondere covritoare din total. Ca i
pondere, impozitele directe dein peste 52% din totalul veniturilor bugetare, fiind cea mai nsemnat
surs de venit la bugetul de stat. Analiznd evoluia impozitelor directe observm o cretere
accentuat n anii 2004 i 2005. Aceast cretere i ponderea majoritar pe care o dein impozitele
directe n totalul veniturilor au determinat creterea accentuat a totalului veniturilor bugetare pentru
anii 2004 i 2005.
Impozite indirecte : Au nregistrat un trend cresctor pe toi 6 ani de analiz, atingnd valoarea de
35 mlrd. Euro n 2005. Reprezint categoria de impozite cu cea mai rapid cretere, nregistrnd la
finele anului 2006 o cretere cumulat de 32,37% fa de anul 2000. Creterea cea mai accentuat sa nregistrat n 2005 7,37%, iar cea mai mic cretere a avut loc n 2003 1,28%. Impozitele
indirecte sunt compuse din 2 categorii de impozite : d21 Taxes on products i d29 Other taxes on
production. La rndul su d21 este alctuit din : d211 Value added type taxes (VAT), d212 Taxes
and duties on imports excluding VAT, d214 Taxes on products, except VAT and import taxes.
Toate componentele i categoriile de impozite au cunoscut o cretere cu excepia d214, care n 2003
au nregistrat o scdere uoar. Astfel, d21 a nregistrat o cretere pe 6 ani de 32,01%, iar d29
40
35,73. Impozitele indirecte dein i ele o pondere nsemnat n totalul veniturilor bugetare peste
30%. Veniturile bugetare totale sunt formate n proporie de cel puin 82% din impozite directe i
indirecte. Deoarece impozitele indirecte au crescut mai rapid dect totalul veniturilor, a crescut i
ponderea lor, evolund de la 30,1% n 2000 la 31,6 n 2006.
Social contributions : Este unica component a veniturilor bugetare care n 2006 a nregistrat o
valoare mai mic dect n 2000, adic per ansamblu au scazut cu 7,75%. Cu toate c au nregistrat
creteri uoare din 2003 pn n 2006, scderea din 2002 (17,08%) a fost att de accentuat nct nu a
mai putut fi recuperat nici pn n 2006. Categoria dat de venituri este format din 2 componente :
d611 Actual social contributions i d612 Imputed social contributions. n timp ce d612 a crescut
permanent, scderea per total a fost imprimat de scderea accentuat a categoriei d611 (cu 27,82%
doar n 2002). Social contributions dein cea mai mic pondere din totalul veniturilor n jur de
4%, continund s scad de la 4,7% n 2000 la 3,4% n 2006.
Other revenues : nregistreaz o cretere cu excepia anului 2005 cnd scad uor. Apogeul creterii
a fost nregistrat n 2004 11,61%. n 6 ani au totalizat o cretere de 31,56%, crescnd mai rapid
dect totalul veniturilor. Se situeaz pe locul 3 dup ponderea ocupat n totalul veniturilor. n 2000
aveau o pondere de 11,2 iar n 2006 de 11,7.
41
3. Analiza comparativ Total venituri i cheltuieli.

3.A. Date absolute.
geo
unit
sector
Government total revenue and expenditure

Denmark
Milions of Euro
General government
time
indic_na
te
tr
tr-te

Total general government revenue
Total revenues-Total expenditures
2000
2001
2002
2003
2004
2005
2006
94 141,2
98 079,8
3 938,6
98 259,0
100 374,3
2 115,3
101 989,4
102 423,4
434,0
104 911,5
104 720,8
-190,7
108 579,4
112 323,7
3 744,3
110 690,2
120 329,5
9 639,3
113 471,5
123 725,9
10 254,4
S-a introdus sirul de date tr-te care surprinde excedentul sau deficitul bugetar pentru fiecare an n parte.
3.B. Indici cu baz fix 2000.
geo
unit
sector

Denmark
Indice baza 2000
General government
time
indic_na
te
tr
tr-te

Total revenue-Total expenditure
2000
1,0000
1,0000
1,0000
2001
2002
2003
2004
2005
2006
1,0437
1,0234
0,5371
1,0834
1,0443
0,1102
1,1144
1,0677
-0,0484
1,1534
1,1452
0,9507
1,1758
1,2269
2,4474
1,2053
1,2615
2,6036
42
3.C. Indici cu baz n lan.
geo
unit
sector

Denmark
Indice baza in lant
General government
time
indic_na
te
tr
tr-te

Total revenue-Total expenditure
2000
-
2001
2002
2003
2004
2005
2006
1,0437
1,0234
0,5371
1,0380
1,0204
0,2052
1,0287
1,0224
-0,4394
1,0350
1,0726
-19,6345
1,0194
1,0713
2,5744
1,0251
1,0282
1,0638
3.D. Grafice.
Denmark Total General Government expenditure and revenue SUME ABSOLUTE
140 000,00
120 000,00
100 000,00
Total general
government
expenditure
80 000,00
60 000,00
Total general
government
revenue
40 000,00
20 000,00
0,00
2000
2001
2002
2003
2004
2005
2006
43
Denmark Total General Government Expenditure and Revenues INDICE

BAZA 2000
1,3000
1,2500
Total general
government
expenditure
1,2000
1,1500
1,1000
1,0500
Total general
government
revenue
1,0000
0,9500
2000
2001
2002
2003
2004
2005
2006
Denmark Total General Government Expenditure and Revenues

INDICE BAZA IN LANT
1,0800
1,0700
1,0600
1,0500
Total general
government
expenditure
1,0400
1,0300
1,0200
Total general
government
revenue
1,0100
1,0000
0,9900
2001
2002
2003
2004
2005
2006
Denmark Total revenues-Total expenditures

12 000,0
10 000,0
8 000,0
6 000,0
4 000,0
2 000,0
0,0
-2 000,0
2000
2001
2002
2003
2004
2005
2006
44

INDICE BAZA 2000
3,0000
2,5000
2,0000
1,5000
1,0000
0,5000
0,0000
-0,5000
2000
2001
2002
2003
2004
2005
2006

INDICE BAZA IN LANT
4,0000
-1,0000
2001
2002
2003
2004
2005
2006
-6,0000
-11,0000
-16,0000
-21,0000
45
3.E. Comentariu.
Veniturile i cheltuielile bugetare au nregistrat creteri continue pe toat perioada analizat.
Att veniturile ct i cheltuielile au fost analizate anterior n lucrare. Vom analiza evoluia lor
comparativ :
Veniturile bugetare au crescut mai repede dect cheltuielile. Creterea cumulat a
cheltuielilor bugetare pe 6 ani a constituit 20,53% pe cnd veniturile au crescut cu 26,15%.
Veniturile bugetare, ca i valori absolute, au fost ntotdeauna mai mari dect cheltuielile bugetare cu
excepia anului 2003. Deci a existat un deficit bugetar n anul 2003, n restul anilor fiind prezent un
excedent bugetar. Analiznd evoluia excedentului bugetar constatm o scdere pe perioada 20002002, n 2003 a existat un deficit bugetar dup care a urmat o cretere accentuat a excedentului
bugetar pn la sfritul perioadei. n 2006 excedentul bugetar a fost de 2,6 ori mai mare dect n anul
2000. n 2006 excedentul bugetar a depit valoarea de 10 mlrd. Euro.
46
4. Analiza cheltuielilor i veniturilor/PNB

4.A. Date absolute
geo
unit
sector
Government Expenditure, Revenues and country GDP

Denmark
Milions of Euro
General government
indic_na
GDP
te
tr
Gross Domestic Product

time
2000
173 597,9
94 141,2
98 079,8
2001
179 226,1
98 259,0
100 374,3
2002
184 743,6
101 989,4
102 423,4
2003
188 501,8
104 911,5
104 720,8
2004
196 158,6
108 579,4
112 323,7
2005
208 271,8
110 690,2
120 329,5
2006
220 160,6
113 471,5
123 725,9
4.B. Indici cu baz fix 2000

geo
unit
sector

Denmark
Indice baza 2000
General government
indic_na
GDP
te
tr

time
2000
1,0000
1,0000
1,0000
2001
1,0324
1,0437
1,0234
2002
1,0642
1,0834
1,0443
2003
1,0859
1,1144
1,0677
2004
1,1300
1,1534
1,1452
2005
1,1997
1,1758
1,2269
2006
1,2682
1,2053
1,2615
4.C. Indici cu baz n lan

geo
unit
sector

Denmark
Indice baza in lant
General government
indic_na
GDP
te
tr

time
2000
-
2001
1,0324
1,0437
1,0234
2002
1,0308
1,0380
1,0204
2003
1,0203
1,0287
1,0224
2004
1,0406
1,0350
1,0726
2005
1,0618
1,0194
1,0713
2006
1,0571
1,0251
1,0282
47
4.D. Ponderi
geo
unit
sector
Government expenditure and revenues

Denmark
Percentage of GDP
General government
indic_na
time
te
tr

2000
54,2
56,5
2001
54,8
56
2002
55,2
55,4
2003
55,7
55,6
2004
55,4
57,3
2005
53,1
57,8
2006
51,5
56,2
4.E. Grafice
Denmark GDP, Total General Government expenditure and revenue
SUME ABSOLUTE
250 000,0
200 000,0
Gross Domestic
Product
150 000,0
Total general
government
expenditure
100 000,0
50 000,0
Total general
government revenue
0,0
2000
2001
2002
2003
2004
2005
2006
48

INDICE BAZA 2000
1,3000
Gross Domestic
Product
1,2500
1,2000
1,1500
Total general
government
expenditure
1,1000
1,0500
Total general
government
revenue
1,0000
0,9500
2000
2001
2002
2003
2004
2005
2006

INDICE BAZA IN LANT
1,0800
1,0700
1,0600
1,0500
1,0400
1,0300
1,0200
1,0100
1,0000
0,9900
Gross Domestic
Product
Total general
government
expenditure
Total general
government
revenue
2001
2002
2003
2004
2005
2006
percentage
Denmark Total General Government expenditure and revenue

PERCENTAGE OF GDP
59
58
57
56
55
54
53
52
51
50
49
48
Total general
government
expenditure
Total general
government
revenue
2000
2001
2002
2003
2004
2005
2006
49
4.F. Comentariu.
Att veniturile bugetare ct i cheltuielile bugetare depesc pragul de 50% ca i procentaj din
PNB. Acest procentaj are un trend descresctor pentru venituri i pentru cheltuieli. Procentajul
cheltuielilor bugetare din PNB a sczut de la 54,2% n 2000 la 51,5% n 2006, cea mai accentuat
scdere avnd loc n 2005 i 2006. Veniturile scad si ele n raport cu PNB de la 56,5% n 2000 la
56,2% n 2006. Aceste scderi se explic prin faptul ca pentru perioada analizat PNB a crescut mai
repede ca veniturile i cheltuielile bugetare. Astfel, PNB a nregistrat o cretere cumulat de 26,82%
n 6 ani, cretere superioar att creterii veniturilor ct i cheltuielilor.
50
5. Analiz ar / EU 27 / PNB
5.A. Date absolute.
table
indic_na
unit
sector
Government expenditure
Milions of euro
General government
time
2000
geo
eu27
dk
European Union (27 countries)

Denmark
table
indic_na
unit
sector
Government revenue
Milions of euro
General government

Denmark
2002
2003
2004
2005
2006
98 259,0
4 644 125,6
101 989,4
4 780 051,2
104 911,5
4 958 383,1
108 579,4
5 174 595,7
110 690,2
5 424 552,5
113 471,5
2001
2002
2003
2004
2005
2006
100 374,3
4 395 366,9
102 423,4
4 466 066,1
104 720,8
4 661 416,8
112 323,7
4 907 966,5
120 329,5
5 233 562,4
123 725,9
2001
2002
2003
2004
2005
2006
54,8
46,9
55,2
47,5
55,7
47
55,4
47,1
53,1
46,8
51,5
:
94 141,2
time
geo
eu27
dk
2001
2000
:
:
98 079,8
5.B. Percentage of GDP

table
indic_na
unit
sector
Government expenditure
Percentage of GDP
General government
time
geo
eu27
dk

Denmark
2000
:
:
54,2
51
table
indic_na
unit
sector
Government revenue
Percentage of GDP
General government
time
geo
eu27
dk

Denmark
2000
:
2001
2002
2003
2004
2005
2006
56
44,4
55,4
44,4
55,6
44,2
57,3
44,6
57,8
45,2
56,2
:
56,5
5.C. Grafice.
Denmark & EU27 Total general government expenditure
PERCENTAGE OF GDP
60
percentage
50
40
30
20
10
0
2000
2001
2002
2003
2004
2005
2006
Denmark
52
Denmark & EU27 Total general government revenue

PERCENTAGE OF GDP
70
percentage
60
50
40
30
20
10
0
2000
2001
2002
2003
2004
2005
2006
Denmark
5.D. Comentariu.
Cheltuielile bugetare raportate la PNB sunt mai mari n Danemarca dect n Uniunea
European. Procentajul cheltuielilor bugetare din PNB n Uniunea European a rmas practic
constant din 2002 (46,9%) pn n 2006 (46,8%), pe cnd n Danemarca a scazut de la 55,2% n 2002
la 51,5% n 2006. n Uniunea European cheltuielile bugetare raportate la PNB nu au depit
niciodat valoarea de 50% n timp ce n Danemarca nu au cobort niciodat sub aceast valoare.
Aceeai situaie o ntlnim i pentru veniturile bugetare. Ponderea lor din PNB n Uniunea
European este mai mic dect n Danemarca. n schimb n cazul veniturilor, spre deosebire de
cheltuieli, se nregistreaz o cretere a ponderii lor pentru Uniunea European : de la 44,4% n 2002
la 45,2% n 2006. n Danemarca procentajul veniturilor bugetare din PNB a cunoscut o uoar
scdere de la 56,5% n 2000 la 56,2% n 2006.
53
6. Concluzii.
Pe parcursul perioadei analizate se constat un trend cresctor pentru cheltuielile bugetare,
trend care are o evoluie destul de uniform. Cele 10 categorii de cheltuieli bugetare dein ponderi
variate din totalul cheltuielilor, astfel, unele fiind mai semnificative, altele mai puin importante. Cel
mai mult se cheltuie n domeniul Protecie social (peste 40% din totalul cheltuielilor bugetare)
care inlude pensii, diferite indemnizaii i ajutoare sociale. Ca urmare putem spune c Danemarca
are o politic social bine dezvoltat caracteristic rilor scandinavice (Danemarca fiind ara
scandinavic cea mai de sud). A doua categorie de cheltuieli dup ponderea ocupat n total sunt
cheltuielile din domeniul Education. Aceste cheltuiele dein o pondere de peste 14% din totalul
cheltuililor bugetare i ca urmare dein n jur de 7,6% din PNB al rii. Este o pondere destul de
mare ceea de denot faptul c n Danemarca nvamntul ocup un rol foarte important.
Veniturile bugetare sunt ntr-o permanent cretere ritmul creia depete ritmul de cretere
a cheltuielilor. Cel mai mare aport la veniturile bugetare l aduc impozitele directe (peste 50%) i
cele indirecte (peste 30%). Veniturile bugetare, cu excepia anului 2003, au fost mereu mai mari ca
i cheltuielile. Ca urmare, n anul 2003 a existat un deficit bugetar n timp ce n restul anilor s-a creat
un excedent bugetar care s-a aflat ntr-o cretere accentuat ncepnd cu 2004 i pn la finele
perioadei analizate. Situaia creat este favorabil pentru c statul nu trebuie s se mprumute pentru
a acoperi deficitul bugetar. Creterea permanent a cheltuielilor bugetare i a veniturilor denot
faptul c guvernul de stat ncaseaz mai mult i i permite s cheltuie mai mult, astfel
concluzionm faptul c Danemarca se afl ntr-o dezvoltare economic continu. Pe timp de
recesiune sau declin, de obicei, cheltuielile bugetare cresc i veniturile scad, ceea ce nu este
caracteristic pentru Danemarca. Creterea economic se mai poate observa i n urma analizei de la
puncul 4, unde depistm un trend continuu cresctor al PNB. Ritmul de cretere al PNB este chiar
mai mare dect ritmul de cretere al veniturilor i cheltuielilor, fapt favorabil care ne duce la
concluzia c creterea veniturilor bugetare nu s-a realizat pe seama creterii mpovrrii
fiscale, ci datorit creterii activitii economice la nivel de ar i naiune. Att veniturile ct i
cheltuielile bugetare ocup un procentaj mai mare de 50% din PNB. Comparativ cu valorile
nregistrate de Uniunea European, raporturile venituri/PNB i cheltuieli/PNB din Danemarca sunt
mai mari. Aceste diferene dintre UE i Danemarca dispar uor. Ponderile date scad n Danemarca i
cresc uor n UE, tinznd spre o egalare.
54
Cuprins
1. Analiza cheltuielilor bugetare COFOG.......................................................................2
1.A. Date absolute..................................................................................................................3
1.B. Indici cu baz fix 2000..................................................................................................5
1.C. Indici cu baz n lan.......................................................................................................7
1.D. Ponderi............................................................................................................................9
1.E. Grafice...........................................................................................................................11
1.F. Comentariu.....................................................................................................................24
2. Analiza veniturilor bugetare...........................................................................................27

1.A. Date absolute.................................................................................................................28
1.B. Indici cu baz fix 2000.................................................................................................29
1.C. Indici cu baz n lan......................................................................................................30
1.D. Ponderi...........................................................................................................................31
1.E. Grafice............................................................................................................................32
1.F. Comentariu.....................................................................................................................39
3. Analiza comparativ Total venituri i cheltuieli......................................................41

1.A. Date absolute.................................................................................................................41
1.D. Grafice...........................................................................................................................42
1.F. Comentariu.....................................................................................................................45
4. Analiza cheltuielilor i veniturilor/PNB......................................................................46

1.A. Date absolute.................................................................................................................46
1.D. Ponderi...........................................................................................................................47
1.E. Grafice............................................................................................................................47
1.F. Comentariu.....................................................................................................................49
5. Analiz ar / EU 27 / PNB.................................................................................................50
1.A. Date absolute..................................................................................................................50
1.B. Percentage of GDP.........................................................................................................50
1.C. Grafice............................................................................................................................51
1.D. Comentariu.....................................................................................................................52
6. Concluzii....................................................................................................................................53
55

Analiza Veniturilor Si Cheltuielilor Bugetului de Stat Al Danemarcei

Enviado por

Dados do documento

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Analiza Veniturilor Si Cheltuielilor Bugetului de Stat Al Danemarcei

Enviado por

Direitos autorais:

Formatos disponíveis

Danemarca o ara cu o economie de piaa bine dezvoltat este un exportator net

de produse alimentare si energie. Standarde nalte ale nivelului de trai, industrie

1. Analiza cheltuielilor bugetare COFOG

General public services include cheltuieli privind : functionarea organelor

Economic affairs cheltuieli privind : agricultura, piscicultura, combustibilul i

Environment protection cheltuieli privind neutralizarea deeurilor, poluarea,

Housing and community amenities cheltuieli privind : aprovizionarea cu ap

Health cheltuieli privind : echipament medical, medicamente, spitale, elemente de

Recreation, culture and religion cheltuieli privind : servicii culturale, publicitate,

Education cheltuieli privind : instituiile de nvmint (primar, secundar, superior)

Social protection cheltuieli privind : pensiile, indemnizaii de invaliditate,

Analiza cheltuielilor bugtare COFOG. Date absolute.

Government expenditure by function (COFOG)

Social security funds

1.B. Analiza cheltuielilor bugtare COFOG. Indici cu baz fix 2000.

Government expenditure by function (COFOG)

Social security funds

1.C. Analiza cheltuielilor bugtare COFOG. Indice cu baz n lan.

Government expenditure by function (COFOG)

Social security funds

1.D. Analiza cheltuielilor bugtare COFOG. Ponderi.

Government expenditure by function (COFOG)

Social security funds

1.E. Analiza cheltuielilor bugtare COFOG. Grafice.

Public order and

Denmark TOTAL General government expenditure (COFOG)

TOTAL general government expenditure

Public order and

Denmark TOTAL Central government expenditure (COFOG)

TOTAL central government expenditure

Denmark TOTAL Local government expenditure (COFOG)

TOTAL Local government expenditure

Denmark TOTAL Social Security Funds (COFOG)

TOTAL Social Security Funds

Denmark General Government expenditure (COFOG)

General public services

Public order and safety

Denmark General Government expenditure (COFOG)

Denmark Central Government expenditure (COFOG)

Denmark Central Government expenditure (COFOG)

Denmark Local Government expenditure (COFOG)

Public order and

Denmark Local Government expenditure (COFOG)

Denmark Total Social Security Funds (COFOG)

Grafice cu date calculate cu baz n lan :

Public order and

Denmark General Government expenditure (COFOG)

Denmark Central Government expenditure (COFOG)

Denmark Central Government expenditure (COFOG)

Denmark Local Government expenditure (COFOG)

Public order and

Denmark Local Government expenditure (COFOG)

Denmark Social Security Funds (COFOG)

Grafice cu date reprezentnd ponderi :

Denmark Total General Government expenditure (COFOG)

General public services

Denmark Total General Government expenditure (COFOG)

Housing and community

Denmark Total General Government expenditure (COFOG)

General public services

Denmark Total General Government expenditure (COFOG)

General public services

Public order and safety

General public services