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dr. Gorazd Justinek

Financiranje javne porabe I

Osnovni koncepti

Učna enota 1 (osnovni koncepti)

• Predstavitev predmeta

• Javne finance, javno-zasebno, pomen javnih financ

• Klasični ekonomisti, velika ekonomska kriza, Keynesianizem

Modul 1

Predstavitev predmeta

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Literatura

• Stanovnik, Tine. 2012. Javne finance. Ljubljana: Ekonomska fakulteta

• Klun, Maja in Tatjana Jovanovič. 2017. Davčni sistem. Ljubljana: Fakulteta za upravo

• PPT objavljena v ŠIS

• Učna enota 1 (osnovni koncepti)

• Predstavitev predmeta

• Javne finance, javno-zasebno, pomen javnih financ

• Klasični ekonomisti, velika ekonomska kriza, Keynesianizem

• Učna enota 2 (temelji ekonomije)

• Osnove mikroekonomije

• Opredelitev stroškov

• Trg in konkurenca

• Ponudba in povpraševanje

• Osnove makroekonomije

• Stabilizacijska vloga javnih financ

• Učna enota 3 (osnove javnih financ)

• Javne in zasebne finance (razlike in podobnosti)

• Osnovne funkcije javnih financ in nepopolnosti trga

• Javne dobrine

• Učna enota 4 (davki)

• Osnove davčnega sistema

• Osnovni davčni pojmi

• Optimalna obdavčitev in Laffer

• Dohodnina

• DDV

• Davek od dohodka pravnih oseb

• Premoženjski davki

• Trošarine

• Davčna politika

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• Učna enota 5 (socialna država)

• Javno financiranje socialne varnosti

• Blaginja držav

• Pokojnine

• Zdravstveno varstvo

• Prerazporeditvama vloga javnih financ

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• Učna enota 6: (Bilance javnih financ)

• Globalna bilanca javnih financ & državni proračun

• ZPIZ & ZZZS & občinski proračuni

• Javni dolg & poroštva

• Zadolževanje & bonitetne ocene

• Učna enota 7 (EU sredstva)

• VFO

• Proračun EU

• Slovenija in EU sredstva

• Mednarodna (globalna) vpetost javnih financ

Modul 2

Javne finance, javno-zasebno, pomen javnih financ

Ali ste že kdaj slišali za?

• Javne finance?

• Fiskalna ekonomija?

• Ekonomija javnega sektorja?

• Javna ekonomika?

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Javne finance:• So na meji med ekonomijo in politiko

• Ukvarjajo se s prihodki in porabo javnih ustanov

• Javne finance so pridobile na pomenu po II. Svetovni vojni, ko je prišlo do ekspanzije javnega sektorja

• Razlagajo kako javne institucije zbirajo prihodke, ter določajo odhodke ter kako se s slednjim upravlja

Javno in zasebno

• Zdravstvo

• Šolstvo

• NALOGA!! 10 minut časa

• 2 skupini in poiščite dobre in slabe lastnosti ene in druge plati

1. Authority to revise the organization and key positions

2. Continuity of leadership to implement long range plans.

3. Excess funds distributed as a bonus or salary increase.

4. Objectives measured by results. (Profit)

5 Anonymity, isolation from the media.

1. Structure may be influenced by outside and special interest groups.

2. Time for accomplishment limited by the election process.

3. Punished for operating below budget.

4. Objectives measured by process. (Programs)

5. High visibility, pursued by the media.

Private Vs. Public Sector Management

http://blog.utest.com/wp-content/uploads/2013/08/public-vs-private.jpghttp://blog.utest.com/wp-content/uploads/2013/08/public-vs-private.jpg

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Kdaj naj neka družbaNALOGA

• Zapostavi logiko prostega gospodarstva in se zanese na javne politike in javne finance?

• Naštejte 5 primerov

Pomen javnih financ:• Obdavčitev (zagotovitev prihodkov in

omejevanje potrošnje – alkohol, tobak)

• Pomoč določenim panogam (eko-industrija)

• Zagotovitev zaposlovanja

• Ekonomsko planiranje za zagotovitev socialno-ekonomskih ciljev

• Socialna država

• Ekonomska stabilnost

• Upravljanje z naravnimi viri - voda

• Varčevanje in investicije

• Subvencije

Modul 3

Klasični ekonomisti, velika ekonomska kriza, Keynesianizem

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Vloga države:

• Sayev zakon trga in klasična teorija zaposlovanja Jean-Baptiste Say(1767–1832),

• V kolikor bi slučajno prišlo do brezposelnosti, je to zgolj kratkoročnega značaja in zaradi napačnih ocen podjetnikov oz. primanjkljajev v enem sektorju, ki se v kratkem nevtralizira v presežkom v drugem sektorju. Polna zaposlenost je na dolgi rok zagotovljena, zaradi fleksibilnosti v plači in ceni!

– Klasični ekonomisti so trdili, da je vsak davek ZLO!!!!

Vloga države:• Adam Smith knjiga “bogastvo

narodov” (1776), • Zasebni trgi morajo biti osvobojeni tiranije

vladne kontrole. Kljub temu je vlada potrebna in mora opravljati naslednje funkcije:

– Ščititi pred agresijami tujih držav

– Zagotavljanje prava in javnega reda in miru

– Zagotavljanje določenih javnih del prispeva k napredku trgovine in blagostanju ljudi

Vloga države:• David Ricardo knjiga “Principles of

Political Economy and Taxation” (19 April 1817),

• Najboljši finančni načrt je trošiti malo in najboljši davek je tisti, ki je najmanjši.

• Če želiš miroljubno vlado, moraš zmanjšati proračun.

http://en.wikipedia.org/wiki/Jean-Baptiste_Say

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Vloga države:• John Stuart Mill Principles of Political Economy (1848), – Delil funkcije države na:

• Običajne (obramba, pravo in red), ki so nujne tudi za zagotavljanje “laissez-faire”.

• Opcijske (kovanje denarja, gradnja cest, pristanišč, svetilnikov)

Vloga države:• John Stuart Mill Principles of Political Economy (1848), – Država lahko intervenira:

• Posameznik ne zna pravilno oceniti določenih proizvodov - osnovno šolanje za otroke

• Pomanjkanje dolgoročnega načrtovanja in posameznik se lahko hitro ujame v past podpisanih pogodb – regulacija števila delovnih ur…

• Razporeditev moči.. Regulacija monopolov

• V vseh ostalih primerih laissez-faire deluje. Vsak odmik od slednjega je ZLO.

Causes of The Great Depression

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In the first four years of the Depression,

real economic output (Gross Domestic Product)

fell by 30% from 1929 to 1933.

The U.S. Stock Market lost 90% of its value.

There are several explanations, but the most obvious causes are four:

1. Overproduction2. Banking & Money Policies 3. Stock Market Actions 4. Political decisions

But in reality there existed:* Underconsumption of these goods here and abroad, because people didn’t have enough cash to buy all they wanted…* There still existed an uneven distribution of wealth and income.

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Americas’ farms were overproducing, as well.During World War I, with European farms in ruin, the American farm was a prosperous business.

So, to summarize it, HIGH DEMAND

for consumer goods and

agricultural products led to

OVERPRODUCTION.

2. Banking & Money Policies

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The uneven distribution of wealth didn’t stop the poor and middle class from wanting

to possess luxury items, such as

cars and radios…

Although wages were not keeping up with the prices of those goods…”buying on credit”

offer a solutions!

By the end of the 1920s, 60% of the cars and 80% of the radios were bought

on installment credit.

http://newdeal.feri.org/images/a82.gifhttp://newdeal.feri.org/images/a82.gif

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So,to summarize, banking policies which offered “buying on credit”first with lower interest rates, then raising those rates, caused a dangerous situation in the economy.

3. STOCK MARKET ACTIONS

As business was booming in the 1920s

and stock prices kept rising

with businesses’ growing profits, buying stocks

on marginfunctioned like buying

a car on credit.

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The Crash:

“Black Tuesday”

Oct. 29, 1929, the Stock Market crashed.

Buying on Marginwas a

risky market practice.

Bank loans for stock purchases

was an unsound practice.

In early 1930, there were 60 bank failures per month.

Eventually, 9,000 banks closed their doors between

1930 and 1933.

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As banks closed their doors and more people lost their savings, fear gripped

depositors across the nation.

4. Political Decisions:

The greatest mistake of the Hoover administration was

passage of the Smoot-Hawley Tariff, passed in 1930.

(It came on top of the Fordney-McCumber Tariff of 1922, which

had already put American agriculture into a tailspin.)

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Officials believed that raising trade barrierswould force Americans

to buy more goods at home, which would keep Americans employed.

Smoot Hawley Tariff of 1930 and Trade Reform Act of 1934

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1929 1930 1931 1932 1933 1934 1935 1936 1937 1938 1939 1940

Billio

ns o

f N

om

inal D

ollars

Exports

Imports

Three years later, international trade

plummeted to 33% of its 1929 level.

The loss of such trade was devastating and had ripple

effects, similar to the bank failures.

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1. Overproduction(responding to high demand for goods)

2. Banking & Money Policies(low interest rates, buying on credit, raise in interest rates,low reserve rates for banks.)

3. Stock Market Practices(buying on margin, bank loans for stock purchases)

4. Political decisions(Smoot-Hawley Tariff, Increase Income Tax)

John M. Keynes 1936• New Deal v ZDA

• Država lahko dviga zaposlenost s fiskalnimi ukrepi

• Država ima nalogo da intervenira v gospodarstvo in zagotovi zaposlenost

• S fiskalnimi ukrepi je mogoče stimulirati agregatno potrošnjo

• Primanjkljaj je za stabilizacijo nujen.

• Vloga države se je s pojavom socialne države le še povečala…

Hvala

• gorazd.justinek@fds.si

mailto:gorazd.justinek@fds.si