Primerjalna analiza virov financiranja sektorja država v državah Evropske unije

Pušnik, Anja

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Primerjalna analiza virov financiranja sektorja država v državah Evropske unije
Authors:	ID Pušnik, Anja (Author) ID Dajčman, Silvo (Mentor) More about this mentor...
Files:	VS_Pusnik_Anja_2025.pdf (2,90 MB) MD5: 12164337A51411B1502438480B9B418E
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo analizira vire financiranja sektorja država v državah Evropske unije v obdobju od leta 2000 do 2023. Delo je osredotočeno na vire financiranja in na bolj podrobno strukturo davkov med državami članicami Evropske unije. Poleg tega delo analizira povezavo med davčnimi prihodki in gospodarsko rastjo ter razvitostjo. Analizira tudi stopnjo davčne vrzeli in njeno povezavo z davčnimi prihodki. V teoretičnem delu diplomskega dela so analizirani in primerjani proračun sektorja države, državni proračun in proračuni občin, opisane so različne vrste prihodkov, odhodkov in davkov ter predstavljene davčne stopnje najpogostejših davkov v državah članicah. Opredeljen je tudi sektor država, skupaj z njegovimi podsektorji. Empirična analiza je pokazala, da so davčni prihodki (glede na BDP) najvišji vir financiranja ravni sektorja država v vseh državah Evropske unije, pri čemer prevladujeta davek na dodano vrednost in dohodnina. V Belgiji, Danski, Irski, Franciji, Italiji, Nizozemski, Avstriji, Finski, Luksemburgu in Švedski je višji delež prihodkov iz dohodnine, medtem ko v Bolgariji, Češki, Grčiji, Hrvaški, Cipru, Latviji, Litvi, Malti, Poljski, Portugalski, Romuniji, Sloveniji in Slovaški davek na dodano vrednost. Ugotovili smo, da se v preučevanem vzorcu držav povezava med davčnimi prihodki in gospodarsko rastjo ter razvitostjo razlikuje. S korelacijsko analizo časovnih serij po državah ugotovimo, da je med davčnimi prihodki in gospodarsko razvitostjo močna pozitivna povezava na Nizozemskem, v Nemčiji in Latviji, medtem ko je ta povezava srednje negativna v Grčiji, Italiji, Sloveniji, Romuniji in na Švedskem. S korelacijsko analizo časovnih serij po državah ugotovimo, da je med davčnimi prihodki in gospodarsko rastjo korelacija srednje močno pozitivna v Bolgariji, Sloveniji, Španiji in na Finskem, medtem ko je ta nizko negativna na Madžarskem in Irskem ter srednje negativna v Estoniji. Korelacija med deležem davčne vrzeli in deležem davčnih prihodkov se je izkazala za neznatno.
Keywords:	prihodki, davki, Evropska unija, sektor država, proračun
Place of publishing:	Maribor
Publisher:	A. Pušnik
Year of publishing:	2025
PID:	20.500.12556/DKUM-93629
UDC:	336.1/.2
COBISS.SI-ID:	247743491
Publication date in DKUM:	04.09.2025
Views:	162
Downloads:	40
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
Share:

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	08.07.2025

Secondary language

Language:	English
Title:	Comparative analysis of funding sources of government sector in countries of the European union
Abstract:	This thesis analyses the funding sources of the government sector in the countries of the European Union, over the period from 2000 to 2023. It focuses on the structure of funding sources, with an emphasis on the composition of taxes across EU member countries. In addition, the study explores the relationship between tax revenues and economic growth and development. It also examines tax gaps and it's connection to tax revenues. In the theoretical part of the thesis, government sector budget, state budget and municipal budgets are analysed and compared. It also outlines the various forms of revenues, expenditures and taxes, and presents the tax rates of the most common taxes in EU countries. It also defines the general government sector and its subsectors. The empirical analysis showed that tax revenues (relative to GDP) are the primary source of financing the government sector in all EU member states, with value-added tax and personal income tax being the most dominant. In Belgium, Denmark, Ireland, France, Italy, Netherlands, Austria, Finland, Luxembourg and Sweden, a higher share of revenues comes from personal income tax. While in Bulgaria, Czechia, Greece, Croatia, Cyprus, Latvia, Lithuania, Malta, Poland, Portugal, Romania, Slovenia and Slovakia, the value-added tax represents the larger source. The analysis found that, within the observed sample of countries, the relationship between tax revenues and economic growth and development varies. Using the correlation analysis of time series by country, we find a strong positive relationship between tax revenues and economic development in the Netherlands, Germany and Latvia, while the relationskip is moderately negative in Greece, Italy, Slovenia and Romania.. Correlation analysis of time series by country shows that the correlation between tax revenues and economic growth is moderately positive in Bulgaria, Slovenia, Spain and Finland, while it is weakly negative in Hungary and Ireland and moderately negative in Estonia. The relationship between the size of the tax gap and the share of tax revenues proved to be negligible.
Keywords:	revenue, taxes, European Union, government sector, budget

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back