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Universitatea “Babes-Bolyai” Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor Analiza bugetului Frantei pe perioada 2000-2009 Studente: Tamaş Mădălina-Gabriela 1

Proiect Buget Si Trezorerie

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Universitatea Babes-Bolyai Facultatea de tiine Economice i Gestiunea Afacerilor

Analiza bugetului Frantei pe perioada 2000-2009

Studente: Tama Mdlina-Gabriela Turtureanu Alexandra Secia: Finane Bnci Grupa 8

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Cuprins

ANALIZA BUGETULUI UNEI TARI ............................................................................................................. 3 1.Analiza cheltuielilor bugetare COFOG .................................................................................................. 3 A.Date absolute ..................................................................................................................................... 3 B.Indici cu baz fix .............................................................................................................................. 4 C.Indici cu baza in lant .......................................................................................................................... 5 D.Ponderi .............................................................................................................................................. 6 E.Grafice ............................................................................................................................................... 7 F.Comentarii ........................................................................................................................................ 13 2.Analiza veniturilor bugetare ................................................................................................................. 14 A.Date absolute ................................................................................................................................... 14 B.Indici cu baz fix 2000 ................................................................................................................... 16 C.Indici cu baz n lan ........................................................................................................................ 16 D.Ponderi ............................................................................................................................................ 17 E.Grafice ............................................................................................................................................. 18 F.Comentarii ........................................................................................................................................ 23 3.Analiza total venituri si cheltuieli .......................................................................................................... 25 A.Date absolute ................................................................................................................................... 25 B.Indici cu baz fix ............................................................................................................................ 25 C.Indici cu baz n lan ........................................................................................................................ 26 D.Grafice ............................................................................................................................................. 26 E.Comentariu ...................................................................................................................................... 32 4.Analiza cheltuielilor si veniturilor/PNB ................................................................................................. 33 A.Date absolute ................................................................................................................................... 33 B.Indici cu baz fix ............................................................................................................................ 33 C.Indici cu baz n lan ........................................................................................................................ 34 D.Grafice ............................................................................................................................................. 34 E.Comentariu ...................................................................................................................................... 40 5. Analiza total venituri si cheltuieli Franta/ EU27 .................................................................................. 41 A.Date absolute ................................................................................................................................... 41 B.Indici cu baz fix 2002 ................................................................................................................... 42 C.Indici cu baza in lan ........................................................................................................................ 43 D.Grafice ............................................................................................................................................. 44 E.Comentarii........................................................................................................................................ 49 6.Concluzii finale ..................................................................................................................................... 50 ANALIZA UNUI VENIT LA NIVEL EU27 ................................................................................................... 51 A.Descrierea elementului D59 A(Current taxes on capital) .................................................................... 51 B.Date absolute ...................................................................................................................................... 52 C.Indici cu baz fix ................................................................................................................................ 55 D.Indici cu baz in lan ............................................................................................................................ 57 E.Ponderi ................................................................................................................................................ 59 F.Grafice ................................................................................................................................................. 61 G.Comentarii ........................................................................................................................................... 70

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ANALIZA BUGETULUI UNEI TARI

1.Analiza cheltuielilor bugetare COFOG

A.Date absolute General Government Table: Government expenditure by function (COFOG) Unit: Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998) Sector: General government Geo: France (Frana) Indicator naional: Total general government expenditureCOFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 744,253.0 0 109,725.0 0 29,694.00 16,806.00 46,700.00 9,961.00 24,207.00 102,776.0 0 15,966.00 91,031.00 297,387.0 0 2001 772,060.0 0 111,772.0 0 30,811.00 18,467.00 45,801.00 10,772.00 25,428.00 107,988.0 0 18,143.00 94,610.00 308,268.0 0 2002 815,144.0 0 113,350.0 0 32,179.00 20,159.00 50,145.00 11,497.00 27,457.00 115,995.0 0 20,664.00 99,092.00 324,606.0 0 2003 849,587.0 0 117,864.0 0 31,011.00 21,515.00 49,775.00 12,467.00 28,343.00 123,768.0 0 22,411.00 101,231.0 0 341,202.0 0 2004 883,073.0 0 119,784.0 0 32,365.00 22,050.00 49,759.00 13,670.00 29,876.00 130,054.0 0 23,645.00 102,371.0 0 359,499.0 0

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COFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection COFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection

2005 921,454.0 0 125,877.0 0 33,235.00 22,751.00 51,566.00 14,578.00 31,137.00 135,919.0 0 25,274.00 105,386.0 0 375,731.0 0

2006 952,121.0 0 124,867.0 0 33,395.00 23,220.00 52,616.00 15,497.00 33,417.00 141,023.0 0 27,093.00 107,854.0 0 393,139.0 0

2007 991,192.0 0 130,583.0 0 33,871.00 23,558.00 54,273.00 16,327.00 36,019.00 147,316.0 0 28,480.00 111,418.0 0 409,347.0 0

2008 1,027,044.0 0 138,755.00 34,284.00 24,192.00 54,665.00 16,838.00 36,687.00 152,753.00 29,765.00 114,012.00 425,094.00

2009 : : : : : : : : : : :

Minim 744,253.00 109,725.00 29,694.00 16,806.00 45,801.00 9,961.00 24,207.00 102,776.00 15,966.00 91,031.00 297,387.00

Maxim 1,027,044.00 138,755.00 34,284.00 24,192.00 54,665.00 16,838.00 36,687.00 152,753.00 29,765.00 114,012.00 425,094.00

Media 883,992.00 121,397.44 32,316.11 21,413.11 50,588.89 13,511.89 30,285.67 128,621.33 23,493.44 103,000.56 359,363.67

B.Indici cu baz fixCOFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2001 1.04 1.02 1.04 1.10 0.98 1.08 1.05 1.05 1.14 1.04 1.04 2002 1.10 1.03 1.08 1.20 1.07 1.15 1.13 1.13 1.29 1.09 1.09 2003 1.14 1.07 1.04 1.28 1.07 1.25 1.17 1.20 1.40 1.11 1.15 2004 1.19 1.09 1.09 1.31 1.07 1.37 1.23 1.27 1.48 1.12 1.21 2005 1.24 1.15 1.12 1.35 1.10 1.46 1.29 1.32 1.58 1.16 1.26 2006 1.28 1.14 1.12 1.38 1.13 1.56 1.38 1.37 1.70 1.18 1.32 2007 1.33 1.19 1.14 1.40 1.16 1.64 1.49 1.43 1.78 1.22 1.38 2008 1.38 1.26 1.15 1.44 1.17 1.69 1.52 1.49 1.86 1.25 1.43

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COFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection

Minim 1.00 1.00 1.00 1.00 0.98 1.00 1.00 1.00 1.00 1.00 1.00

Maxim 1.38 1.26 1.15 1.44 1.17 1.69 1.52 1.49 1.86 1.25 1.43

Media 1.19 1.11 1.09 1.27 1.08 1.36 1.25 1.25 1.47 1.13 1.21

C.Indici cu baza in lantCOFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 : : : : : : : : : : : 2001 1.04 1.02 1.04 1.10 0.98 1.08 1.05 1.05 1.14 1.04 1.04 2002 1.06 1.01 1.04 1.09 1.09 1.07 1.08 1.07 1.14 1.05 1.05 2003 1.04 1.04 0.96 1.07 0.99 1.08 1.03 1.07 1.08 1.02 1.05 2004 1.04 1.02 1.04 1.02 1.00 1.10 1.05 1.05 1.06 1.01 1.05 2005 1.04 1.05 1.03 1.03 1.04 1.07 1.04 1.05 1.07 1.03 1.05 2006 1.03 0.99 1.00 1.02 1.02 1.06 1.07 1.04 1.07 1.02 1.05 2007 1.04 1.05 1.01 1.01 1.03 1.05 1.08 1.04 1.05 1.03 1.04 2008 1.04 1.06 1.01 1.03 1.01 1.03 1.02 1.04 1.05 1.02 1.04 2009 : : : : : : : : : : :

COFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection

Minim 1.03 0.99 0.96 1.01 0.98 1.03 1.02 1.04 1.05 1.01 1.04

Maxim 1.06 1.06 1.04 1.10 1.09 1.10 1.08 1.07 1.14 1.05 1.05

Media 1.04 1.03 1.02 1.05 1.02 1.07 1.05 1.05 1.08 1.03 1.05

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D.PonderiCOFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 100.00 14.74 3.99 2.26 6.27 1.34 3.25 13.81 2.15 12.23 39.96 2001 100.00 14.48 3.99 2.39 5.93 1.40 3.29 13.99 2.35 12.25 39.93 2002 100.00 13.91 3.95 2.47 6.15 1.41 3.37 14.23 2.54 12.16 39.82 2003 100.00 13.87 3.65 2.53 5.86 1.47 3.34 14.57 2.64 11.92 40.16 2004 100.00 13.56 3.67 2.50 5.63 1.55 3.38 14.73 2.68 11.59 40.71 2005 100.00 13.66 3.61 2.47 5.60 1.58 3.38 14.75 2.74 11.44 40.78 2006 100.00 13.11 3.51 2.44 5.53 1.63 3.51 14.81 2.85 11.33 41.29 2007 100.00 13.17 3.42 2.38 5.48 1.65 3.63 14.86 2.87 11.24 41.30 2008 100.00 13.51 3.34 2.36 5.32 1.64 3.57 14.87 2.90 11.10 41.39

COFOG99/TIME TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection

Minim 100.00 13.11 3.34 2.26 5.32 1.34 3.25 13.81 2.15 11.10 39.82

Maxim 100.00 14.74 3.99 2.53 6.27 1.65 3.63 14.87 2.90 12.25 41.39

Media 100.00 13.78 3.68 2.42 5.75 1.52 3.41 14.51 2.63 11.70 40.59

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E.Grafice450,000.00

400,000.00

350,000.00

France Total general govermment expenditure(COFOG) SUME ABSOLUTEGF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 2001 2002 2003 2004 2005 2006 2007 2008

300,000.00

250,000.00

200,000.00

150,000.00

100,000.00

50,000.00

0.00

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1,200,000.00

1,000,000.00

France Total general govermment expediture (COFOG) SUME CUMULATE

800,000.00 GF10-Social protection 600,000.00 GF09-Education GF08-Recreation, culture and religion GF07-Health 400,000.00 GF06-Housing and community amenities GF05-Environment protection GF04-Economic affairs 200,000.00 GF03-Public order and safety GF02-Defence 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 GF01-General public services

Se observ c din totalul cheltuielilor cea mai mare valoare este reprezentat de cheltuielile cu protecia social aceastea avand o tendin de cretere pe perioada 2000-2008. Pe locul al doilea se situeaz ca valoare absolut cheltuielile cu sanatatea urmate de cheltuielile publice avand i acestea o pondere nsemnat fa de celelalte. Pe ultimul loc n cadrul cheltuielilor se gsesc cheltuielile privind mediul.

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Evolutia cheltuielilor totale1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008

TOTAL-Total

n perioada 2000-2008 cheltuielile totale au avut un trend crescator.

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Evolutia valorilor minime,maxime,medii

1,200,000.00

1,000,000.00

TOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs

800,000.00

600,000.00 GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 0.00 Minim Maxim Media

400,000.00

200,000.00

Conform graficelor de mai sus se observ c valorile minime se situeaz ntre 9000 i 300000, valorile maxime intre 16000 i 430000 iar valorile medii intre 13000 i 360000.

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Indici cu baza fixaTOTAL-Total GF01-General public services GF02-Defence GF03-Public order and safety GF04-Economic affairs GF05-Environment protection GF06-Housing and community amenities GF07-Health GF08-Recreation, culture and religion GF09-Education GF10-Social protection 2000 2001 2002 2003 2004 2005 2006 2007 2008

2.00 1.80 1.60 1.40 1.20 1.00 0.80 0.60 0.40 0.20 0.00

Conform graficului de mai sus se observ c cea mai mare cretere o nregistreaz cheltuielile cu recreaia,cultura i religia fa de anul de referin 2000 urmat de cheltuielile cu protecia mediului .

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Indici cu baza in lant1.16 1.14 1.12 1.10 GF03-Public order and safety : 1.08 1.06 1.04 1.02 1.00 0.98 0.96 0.94 0 2 4 6 8 10 GF04-Economic affairs : GF05-Environment protection : GF06-Housing and community amenities : GF07-Health : GF08-Recreation, culture and religion : GF09-Education : GF10-Social protection : TOTAL-Total : GF01-General public services : GF02-Defence :

Conform graficelor de mai sus se observ ca cea mai mare cretere n perioada analizat a avut loc pentru cheltuielile cu religia si cultura, n anul 2001 fa de 2000 i 2002 fa de 2001 de aproximativ de 0.14 ori (14%). O alt cretere important a fost nregistrat de cheltuilelile alocate proteciei mediului, care s-au modificat cu 10% n 2004 fa de 2003. Cele mai importante diminuri ale chetuielilor au fost de aproximativ 4% n anul 2003 fa de 2002 pentru cheltuielile cu aprarea .

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Ponderea cheltuielilor in total100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 2000 2001 2002 2003 2004 2005 2006 2007 2008 GF03-Public order and safety GF02-Defence GF01-General public services GF10-Social protection GF09-Education GF08-Recreation, culture and religion GF07-Health GF06-Housing and community amenities GF05-Environment protection GF04-Economic affairs

n sectorul general,cele mai mari ponderi le-a nregistrat cheltuielile cu protecia social urmate de cheltuielile cu sntatea,cheltuielile publice iar cele mai mici ponderi s-au nregistrat n cadrul cheltuielilor cu protecia mediului.

F.ComentariiPer ansamblu, se poate observa ca Frana, n perioada 2000-2009 urmeaz o politica de cretere a cheltuielilor n sectorul general, pentru toate categoriile. Aceasta finaneaz cu precadere sectorul proteciei sociale, acestea reprezentnd n medie 40,59% din totalul cheltuielilor. Pe locul al doilea se regsesc cu o pondere de 14,51% cheltuielile cu sntatea, urmate fiind de cheltuielile publice cu pondere de 13,78%,cheltuielile cu educaia cu o pondere de 11,70% i cheltuielile cu economia u o pondere de 5,70%. Pentru urmatoarele categorii de cheltuieli,aprare, housing and community amenities, si ordine si protecie public, s-au alocat resurse relativ egale, de aproximativ 3%, pe ultimul loc situndu-se cheltuielile cu protecia social cu o pondere de 1,52%. Cea mai mare cretere n perioada studiat au nregistrat-o cheltuielile privind protecia social. De asemenea o cretere semnificativ se observ n cadrul cheltuielilor publice, ns doar n ultimul an de aproximativ 8 000 milioane euro.

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2.Analiza veniturilor bugetare

A.Date absolute Table: Main national accounts tax aggregates Unit: Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998) Geo: Franta

Sector: General government

INDIC_NA/TIME D2 - Taxes on production and imports D21 - Taxes on products D211 - Value added type taxes (VAT) D212 - Taxes and duties on imports excluding VAT D214 - Taxes on products, except VAT and import taxes D29 - Other taxes on production D5 - Current taxes on income, wealth, etc. D51 - Taxes on income D59 - Other current taxes D91 - Capital taxes D611 - Actual social contributions D612 - Imputed social contributions Total receipts from taxes and social contribution

2000 219,329.00 159,184.00 99,018.00 248.00 59,918.00 60,145.00 173,140.00 160,775.00 12,365.00 6,907.00 231,857.00 26,002.00 653,247.00

2001 221,448.00 160,436.00 100,205.00 247.00 59,984.00 61,012.00 181,859.00 168,991.00 12,868.00 7,314.00 241,208.00 26,742.00 673,493.00

2002 231,169.00 167,986.00 103,820.00 261.00 63,905.00 63,183.00 175,106.00 161,744.00 13,362.00 7,152.00 250,318.00 27,941.00 688,582.00

2003 238,569.00 173,590.00 108,776.00 266.00 64,548.00 64,979.00 174,174.00 160,349.00 13,825.00 7,374.00 260,884.00 29,412.00 708,504.00

2004 254,085.00 184,682.00 117,060.00 283.00 67,339.00 69,403.00 184,315.00 169,663.00 14,652.00 8,610.00 269,053.00 30,152.00 743,288.00

INDIC_NA/TIME D2 - Taxes on production and imports D21 - Taxes on products D211 - Value added type taxes (VAT) D212 - Taxes and duties on imports excluding VAT D214 - Taxes on products, except VAT and import taxes D29 - Other taxes on production D5 - Current taxes on income, wealth, etc. D51 - Taxes on income D59 - Other current taxes D91 - Capital taxes D611 - Actual social contributions

2005 265,499.00 191,820.00 123,113.00 379.00 68,328.00 73,679.00 194,667.00 178,690.00 15,977.00 9,006.00 281,093.00

2006 275,556.00 199,494.00 128,120.00 75.00 71,299.00 76,062.00 211,538.00 194,010.00 17,528.00 8,346.00 296,462.00

2007 285,488.00 204,583.00 132,722.00 241.00 71,620.00 80,905.00 216,662.00 197,753.00 18,909.00 8,910.00 306,581.00

2008 288,686.00 205,560.00 134,026.00 216.00 71,318.00 83,126.00 223,523.00 204,158.00 19,365.00 7,894.00 315,097.00

2009 284,661.00 197,262.00 127,312.00 209.00 69,741.00 87,399.00 186,780.00 166,922.00 19,858.00 7,479.00 315,760.00

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D612 - Imputed social contributions

31,215.00 31,947.00 33,150.00 34,718.00 779,748.00 820,745.00 846,383.00 865,334.00 Total receipts from taxes and social contribution INDIC_NA/TIME Minim Maxim Medie D2 - Taxes on production and imports 219,329.00 288,686.00 256,449.00 D211 - Value added type taxes (VAT) 99,018.00 134,026.00 117,417.20 D212 - Taxes and duties on imports excluding VAT 75.00 379.00 242.50 D214 - Taxes on products, except VAT and import taxes 59,918.00 71,620.00 66,800.00 D29 - Other taxes on production 60,145.00 87,399.00 71,989.30 D5 - Current taxes on income, wealth, etc. 173,140.00 223,523.00 192,176.40 D51 - Taxes on income 160,349.00 204,158.00 176,305.50 D59 - Other current taxes 12,365.00 19,858.00 15,870.90 D91 - Capital taxes 6,907.00 9,006.00 7,899.20 D611 - Actual social contributions 231,857.00 315,760.00 276,831.30 D612 - Imputed social contributions 26,002.00 36,047.00 30,732.60 653,247.00 865,334.00 760,456.50 Total receipts from taxes and social contribution INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc 2000 180,047.00 257,859.00 219,329.00 723,013.00 65,778.00 2005 203,673.00 312,308.00 265,499.00 870,325.00 88,845.00 2001 189,173.00 267,950.00 221,448.00 748,775.00 70,204.00 2006 219,884.00 328,409.00 275,556.00 910,238.00 86,389.00 Minim 180,047.00 257,859.00 219,329.00 723,013.00 65,778.00 2002 182,258.00 278,259.00 231,169.00 766,134.00 74,448.00 2007 225,572.00 339,731.00 285,488.00 939,560.00 88,769.00 Maxim 231,417.00 351,807.00 288,686.00 963,852.00 93,934.00 2003 181,548.00 290,296.00 238,569.00 783,903.00 73,490.00 2008 231,417.00 349,815.00 288,686.00 963,852.00 93,934.00 Medie 200,075.60 307,563.90 256,449.00 845,202.20 81,113.70

36,047.00 825,241.00

2004 192,925.00 299,205.00 254,085.00 822,858.00 76,643.00 2009 194,259.00 351,807.00 284,661.00 923,364.00 92,637.00

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

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B.Indici cu baz fix 2000

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

2000 1.00 1.00 1.00 1.00 1.00

2001 1.05 1.04 1.01 1.04 1.07

2002 1.01 1.08 1.05 1.06 1.13

2003 1.01 1.13 1.09 1.08 1.12

2004 1.07 1.16 1.16 1.14 1.17

2005 1.13 1.21 1.21 1.20 1.35

2006 1.22 1.27 1.26 1.26 1.31 Medie 1.11 1.19 1.17 1.17 1.23

2007 1.25 1.32 1.30 1.30 1.35

2008 1.29 1.36 1.32 1.33 1.43

2009 1.08 1.36 1.30 1.28 1.41

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

Minim 1.00 1.00 1.00 1.00 1.00

Maxim 1.29 1.36 1.32 1.33 1.43

C.Indici cu baz n lan

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

2000 : : : : :

2001 1.05 1.04 1.01 1.04 1.07

2002 0.96 1.04 1.04 1.02 1.06

2003 1.00 1.04 1.03 1.02 0.99

2004 1.06 1.03 1.07 1.05 1.04

2005 1.06 1.04 1.04 1.06 1.16

2006 1.08 1.05 1.04 1.05 0.97

2007 1.03 1.03 1.04 1.03 1.03

2008 1.03 1.03 1.01 1.03 1.06

2009 0.84 1.01 0.99 0.96 0.99

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

Minim 0.84 1.01 0.99 0.96 0.97

Maxim 1.08 1.05 1.07 1.06 1.16

Medie 1.01 1.04 1.03 1.03 1.04

16

D.PonderiINDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc 2000 24.90 35.66 30.34 100.00 9.10 2001 25.26 35.79 29.57 100.00 9.38 2002 23.79 36.32 30.17 100.00 9.72 2003 23.16 37.03 30.43 100.00 9.37 2004 23.45 36.36 30.88 100.00 9.31 2005 23.40 35.88 30.51 100.00 10.21 2006 24.16 36.08 30.27 100.00 9.49 2007 24.01 36.16 30.39 100.00 9.45 2008 24.01 36.29 29.95 100.00 9.75 2009 21.04 38.10 30.83 100.00 10.03

INDIC_NA/TIME Impozite directe=D5+D91 Contributii sociale=D611+D612 Impozite indirecte=D2 Total venituri=TR Alte venituri=TR-Imp dir-Imp indir-Contrib soc

Maxim 25.26 38.10 30.88 100.00 10.21

Minim 21.04 35.66 29.57 100.00 9.10

Medie 23.72 36.37 30.33 100.00 9.58

17

E.Grafice

400,000.00 350,000.00 300,000.00 250,000.00 200,000.00 Impozite directe=D5+D91 150,000.00 100,000.00 50,000.00 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Contributii sociale=D611+D612

France Main national accounts tax aggregates SUME ABSOLUTE

Impozite indirecte=D2

Alte venituri=TR-Imp dir-Imp indir-Contrib soc

18

1,200,000.00

1,000,000.00

France Main national accounts tax aggregates SUME CUMULATE

800,000.00

600,000.00

Alte venituri=TR-Imp dir-Imp indirContrib soc Impozite indirecte=D2

400,000.00

200,000.00

Contributii sociale=D611+D612

0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Impozite directe=D5+D91

Se observ c n totalul veniturilor cea mai mare valoare e reprezentat de veniturile din contribuiile sociale, care pe ansamblul perioadei analizate, n medie prezint un trend cresctor. Se poate constata de asemenea faptul c veniturile din impozitele directe i indirecte au un trend cresctor, pstrnd un raport relativ constant ntre ele. Celelalte venituri reprezint o pondere mai puin important n totalul veniturilor.

19

Evolutia veniturilor1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Total venituri=TR

Veniturile totale au crescut in perioada 2000-2008 de la 723 013 milioane euro pan la 963 852 milioane euro. n perioada 2008-2009 s-a nregistrat o scadere a veniturior.

Indici cu baza fixa1.60 1.40 Impozite directe=D5+D91 1.20 1.00 0.80 0.60 0.40 0.20 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Alte venituri=TR-Imp dirImp indir-Contrib soc Contributii sociale=D611+D612 Impozite indirecte=D2

Total venituri=TR

20

Putem observa c contribuiile sociale si impozitele indirecte au avut un trend cresctor constant, comparativ cu anul de baz 2000, n timp ce impozitele directe si restul veniturilor, dei prezint unele fluctuaii, pe ansamblul perioadei au un trend cresctor

Indici cu baza in lant1.40 1.20 1.00 0.80 0.60 Total venituri=TR : 0.40 0.20 0.00 0.00 5.00 10.00 Alte venituri=TR-Imp dirImp indir-Contrib soc :

Impozite directe=D5+D91 : Contributii sociale=D611+D612 : Impozite indirecte=D2 :

.

21

Evolutia valorilor minime,maxime,medii1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00 Minim Maxim Medie Impozite indirecte=D2 Impozite directe=D5+D91 Contributii sociale=D611+D612

Ponderea veniturilor in total120.00

100.00 Alte venituri=TR-Imp dirImp indir-Contrib soc Impozite indirecte=D2 Contributii sociale=D611+D612 Impozite directe=D5+D91

80.00

60.00

40.00

20.00

0.00

22

F.ComentariiTotal revenue: totalul veniturilor bugetare au cunoscut o permanent cretere de-a lungul perioadei analizate, valoarea acestora crescnd n 2008 fa de 2000 cu 33%,iar in 2009 fata de 2008 a inregistrat o scadere de 7%. Dac n anul 2000 totalul veniturilor bugetare depea cu puin pragul de 700 000 milioane Euro, deja n anul 2004 s-a trecut peste valoarea de 800 000 milioane Euro, iar caracterul accentuat al trendului cresctor face loc presupunerii c n cel mai scurt timp (maxim 2 ani) se va trece peste pragul de 1 000 000 milioane Euro. Creterea maxim s-a nregistrat n anul 2008 ,iar cea minim n 2000. Pe elemente componente ale veniturilor bugetare, situaia se prezint astfel: Impozite directe: debuteaz n anul 2000 cu o cretere, dup care nregistreaz o scdere n anul 2002 i 2003, n continuare prezentnd un trend cresctor pn in 2008 ,iar in 2009 o scadere. Creterea cea mai accentuat a avut loc n anul 2008. Aceast categorie de impozite este alctuit din 2 elemente de baz: Current taxes on income, health etc. (d5) i Capital taxes (d91). Datorit faptului c elementul d5 deine o pondere covritoare n totalul impozitelor directe, evoluia acestora din urm este influenat n mod direct de trendul pe care il prezint d5. Ponderea pe care impozitele directe o dein n totalul veniturilor bugetare nu prezint o evoluie constant, pe parcursul perioadei analizate nregistrndu-se multiple creteri i scderi. Per total, aceasta a sczut de la 24,9% n 2000 la 21,04% n anul 2009. Impozite indirecte: din analiza indicilor cu baz n lan se constat un trend cresctor pe ntreaga perioad studiat, valoarea acestor venituri n 2007 fiind aproape de pragul de 300 000 milioane Euro. Reprezint categoria de impozite care a avut cea mai rapid cretere, totaliznd n 2007 o valoare mai mare cu 30% dect cea din anul 2000. Creterea cea mai accentuat s-a nregistrat n anul 2008 7%, iar cea mai mic cretere a avut loc n 2009 0,01%. Impozitele indirecte sunt compuse din 2 elemente importante: Taxes on products (d21) i Other taxes on production (d29). d21 este alctuit la rndul su din: Value added type taxes (VAT) (d211), Taxes and duties on imports excluding VAT (d212) i Taxes on products, except VAT and import taxes (d214). Toate componentele i categoriile de impozite indirecte au nregistrat o cretere pe ntregul interval studiat, cu excepia Taxes and duties on imports excluding VAT (d212). Social contributions: a nregistrat un trend cresctor pe ntreaga perioad analizata. Cea mai mare cretere a avut loc n anul 2009, iar cea mai mic n 2000. Categoria dat de venituri este format din 2 elemente: Actual social contributions (d611) i Imputed social contributions (d612). Ponderea cea mai mare o deine d611, evoluia contribuiilor sociale fiind influenat de trendul acestuia. Contribuiile sociale dein cea mai mare pondere din totalul veniturilor bugetare n medie 36%. Datorit ritmului de cretere puin mai accentuat dect cel al veniturilor totale, ponderea contribuiilor sociale a crescut de la 35,66% n anul 2000 la 38% n 2007. Other revenues: din analiza indicilor cu baz n lan rezult o cretere pe ntregul interval, cu excepia anilor 2003 , 2006 si 2009, cnd se nregistreaz o uoar scdere. Valoarea acestor venituri era n 2009 mai mare cu 41% fa de cea din 2000, fiind un element al veniturilor totale cu cea mai mare cretere procentual. Apogeul creterii a fost nregistrat n anul 2008 16%. Dein 23

ponderea cea mai mic n totalul veniturilor n medie 9,58%. Per ansamblu, aceast pondere nregistreaz o evoluie ascendent de la 9,1% n 2000 la 10% n 2009, pe ntreaga perioada observndu-se o serie de creteri i descreteri.

24

3.Analiza total venituri si cheltuieli A.Date absolute Table: Government revenue, expenditure and main aggregates Unit: Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998) Geo: France Sector: General governmentINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 -21,240.00 744,253.00 723,013.00 2005 -51,129.00 921,454.00 870,325.00 Minim 144,383.00 744,253.00 723,013.00 2001 -23,285.00 772,060.00 748,775.00 2006 -41,883.00 952,121.00 910,238.00 Maxim -21,240.00 1,067,747.00 963,852.00 2002 -49,010.00 815,144.00 766,134.00 2003 -65,684.00 849,587.00 783,903.00 2004 -60,215.00 883,073.00 822,858.00

2007 -51,775.00 991,335.00 939,560.00 Medii -57,360.70 902,562.90 845,202.20

2008 -65,003.00 1,028,855.00 963,852.00

2009 -144,383.00 1,067,747.00 923,364.00

B.Indici cu baz fixINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 1,00 1,00 1,00 2001 1,10 1,04 1,04 2002 2,31 1,10 1,06 2003 3,09 1,14 1,08 2004 2,83 1,19 1,14 2005 2,41 1,24 1,20 2006 1,97 1,28 1,26 2007 2,44 1,33 1,30 2008 3,06 1,38 1,33 2009 6,80 1,43 1,28

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim 1,00 1,00 1,00

Maxim 6,80 1,43 1,33

Medii 2,70 1,21 1,17

25

C.Indici cu baz n lanINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 : : : 2001 1,10 1,04 1,04 2002 2,10 1,06 1,02 2003 1,34 1,04 1,02 2004 0,92 1,04 1,05 2005 0,85 1,04 1,06 2006 0,82 1,03 1,05 2007 1,24 1,04 1,03 2008 1,26 1,04 1,03 2009 2,22 1,04 0,96

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim 0,82 1,03 0,96

Maxim 2,22 1,06 1,06

Medii 1,32 1,04 1,03

D.Grafice1,200,000.00

1,000,000.00

France Total general govermment SUME ABSOLUTE

800,000.00

600,000.00

400,000.00 Net lending (+) /net borrowing (-) 200,000.00 Total general government expenditure Total general government revenue

0.00

-200,000.00

-400,000.00

26

2,500,000.00

2,000,000.00

France Tptal general goverment SUME CUMULATE

1,500,000.00

1,000,000.00 Total general government revenue 500,000.00 Total general government expenditure Net lending (+) /net borrowing (-)

0.00

-500,000.00

Conform graficelor se observ c in fiecare an totalul cheltuielilor depaesc toatalul veniturilor.Dar putem impri evoluia in 3 perioade ntre 2000 i 2004 diferna intre total venituri si total cheltuieli a ajuns pana la un deficit aproximativ de 66000 millioane euro. n a 2-a perioad intre 2005 2006 deficitul a mai sczut putin fiind aproximativ 42000 milioane euro in 2006, iar n a-3-a perioad 2007-2009 deficitul a crescut din nou ajungand in 2009 la un deficit de 144000 milioane euro. Din cate se observ nu exist nici un rezultat pozitiv n perioadele analizate.

27

2009

2000

2001

2002

2003

2004

2005

2006

2007

2008

Evolutia cheltuielilor totale1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Total general government expenditure

Se observ evolutia cheltuielior totale au un trend cresctor.

28

Evolutia veniturilor totale1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00

Total general government revenue

Se observ c evolutia veniturilor au un trend crescator pana in 2008 iar n 2009 scad.

29

Evolutia valorilor minime,maxime,medii1,200,000.00 1,000,000.00 800,000.00 600,000.00 400,000.00 200,000.00 0.00 Minim -200,000.00 -400,000.00 Maxim Medii Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Se observ c evoluia valorilor minime a cheltuielilor se situeaz aproximativ la 744000 milioane euro pe cand valorile minime ale veniturilor la 723000 milioane euro.Valorile maxime ale cheltuielior ajung pan la 1.100.000 milioane euro pe cand veniturile inregistreaz doar 963.000 milioane euro.Valorile medii a cheltuielior sunt de 900.000 milioane euro iar a veniturilor sunt de 845.000 milioane euro.

30

Indici cu baz fix8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 0.00 Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Pe grafic se observ ca atat cheltuielile cat si veniturile au avut un trend crescator, ins cu o o pondere mult mai mare in ce priveste cheltuielile decat veniturile. De exemplu cea mai insemnata diferenta sa inregistrat in 2009 fa de anul de referin 2000 cand cheltuielile au crescut cu aproximativ 43% iar veniturile doar cu 28%.In ultimul an veniturile au sczut fa de 2008 cu aproximativ 5% pe cand cheltuiele au inregistrat o crestere continu fat de anul de relferin.

31

Indici cu baz n lan2.50

2.00

Net lending (+) /net borrowing (-) : Total general government expenditure : Total general government revenue :

1.50

1.00

0.50

0.00 0 5 10

Din grafic reiese evolutia cheltuielor fiind aproximativ constant crescand cu 4% in fiecare perioad fa de anii anteriori.Veniturile sunt mai oscilante putin ,avnd o scdere mai semnificativ in 2009 fa de 2008 cu aproximativ 0,4%.

E.ComentariuPe grafic se observ ca atat cheltuielile cat si veniturile au avut un trend crescator, ins cu o o pondere mult mai mare in ce priveste cheltuielile decat veniturile. n perioada analizat se observ c Frana este mereu pe deficit cheltuielile fiind mai mari ca si veniturile, Aa cum am precizat i mai sus putem impri evoluia in 3 perioade ntre 2000 i 2004 diferna intre total venituri si total cheltuieli a ajuns pana la un deficit aproximativ de 66000 millioane euro. n a 2-a perioad intre 2005 2006 deficitul a mai sczut putin fiind aproximativ 42000 milioane euro in 2006, iar n a-3-a perioad 2007-2009 deficitul a crescut din nou ajungand in 2009 la un deficit de 144000 milioane euro. De exemplu cea mai insemnata diferenta sa inregistrat in 2009 fa de anul de referin 2000 cand cheltuielile au crescut cu aproximativ 43% iar veniturile doar cu 28%.In ultimul an veniturile au sczut fa de 2008 cu aproxima tiv 5% pe cand cheltuiele au inregistrat o crestere continu fat de anul de relferin.

32

4.Analiza cheltuielilor si veniturilor/PNB A.Date absolute Table: Government revenue, expenditure and main aggregates Unit: Percentage of GDP Geo: France Sector: General governmentINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 -1,50 51,60 50,20 2001 -1,60 51,60 50,00 2002 -3,20 52,60 49,50 2003 -4,10 53,30 49,20 2004 -3,60 53,20 49,60

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

2005 -3,00 53,40 50,40

2006 -2,30 52,70 50,40

2007 -2,70 52,30 49,60

2008 -3,30 52,80 49,50

2009 -7,60 56,00 48,40

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim -7,60 51,60 48,40

Maxim -1,50 56,00 50,40

Medii -3,29 52,95 49,68

B.Indici cu baz fixINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 1,00 1,00 1,00 2001 1,07 1,00 1,00 2002 2,13 1,02 0,99 2003 2,73 1,03 0,98 2004 2,40 1,03 0,99 2005 2,00 1,03 1,00 2006 1,53 1,02 1,00 2007 1,80 1,01 0,99 2008 2,20 1,02 0,99 2009 5,07 1,09 0,96

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim 1,00 1,00 0,96

Maxim 5,07 1,09 1,00

Medii 2,19 1,03 0,99

33

C.Indici cu baz n lanINDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 : : : 2001 1,07 1,00 1,00 2002 2,00 1,02 0,99 2003 1,28 1,01 0,99 2004 0,88 1,00 1,01 2005 0,83 1,00 1,02 2006 0,77 0,99 1,00 2007 1,17 0,99 0,98 2008 1,22 1,01 1,00 2009 2,30 1,06 0,98

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim 0,77 0,99 0,98

Maxim 2,30 1,06 1,02

Medii 1,28 1,01 1,00

D.Grafice60.00

50.00

France Govermment revenue, expenditure and main aggregates SUME ABSOLUTE

40.00

30.00

20.00

France Net lending (+) /net borrowing (-) France Total general government expenditure France Total general government revenue

10.00

0.00

-10.00

-20.00

34

120.00

100.00

France Govermment revenue , expenditure and main aggregates SUME CUMULATE

80.00

60.00

40.00

France Total general government revenue France Total general government expenditure France Net lending (+) /net borrowing (-)

20.00

0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 -20.00

Pe grafic se observ c veniturile pe toat perioada sunt mai mici ca si cheltuielie,sunt ani in care in care se inregistreaza chiar tendinte opuse adica cheltuielie cresc iar veniturile scad,ce mai bun exemplu este in anul 2009 cand diferena ntre cheltuieli si venituri ajunge pn la o scadere de 7,6%.

35

Evolutia cheltuielilor totale57.00 56.00 55.00 54.00 53.00 52.00 51.00 50.00 49.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Total general government expenditure

Pe parcursul perioadei analizate se observ o crestere a cheltuielilor totale n produsul naional brut ajungnd din 2000 pana n 2003 de la 51% pn la aproximativ 53%, urmat de o perioada de scdere pana in 2008 ajungnd la 52,8% iar in 2009 asistm la o cretere mai semnificativ ajungnd la un procent de 56% din produsul national brut.

36

Evolutia veniturilor totale51.00 50.50 50.00 49.50 49.00 48.50 48.00 47.50 47.00 Total general government revenue

Conform graficului se observ pe perioada analizat o scdere a ponderii veniturilor totale n produsul naional brut ajungand pana la aproximativ 49% in 2003 ,urmata de o crestere ajungand in 2006 la un procent de 50,4% iar in 2009 asistam la o scadere mai accentuat ajungand la un procent de 48% din produsul national brut .

37

Evolutia valorilor minime,maxime,medii60.00 50.00 40.00 30.00 20.00 10.00 0.00 Minim -10.00 -20.00 Maxim Medii Net lending (+) /net borrowing (-) Total general government expenditure

Se observ c evoluia valorilor minime a cheltuielilor se situeaz aproximativ la 51,6% din produsul national brut pe cand valorile minime ale veniturilor la un procent de 48% din produsul national brut.Valorile maxime ale cheltuielior ajung pan la 56% pe cand veniturile inregistreaz doar 50% din PNB.Valorile medii a cheltuielior sunt de 53% iar a veniturilor sunt de 49,6% din PNB.

38

Indici cu baza fixa6.00 5.00 4.00 3.00 2.00 1.00 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Pe grafic se observ o crestere lent a cheltuielior totale in PNB pn n anul 2005 fat de anul de referin 2000 de la 1% pn la 3% pe cnd n aceai perioad veniturile au o tendin opus adic de scadere de la 1% ajungand in 2003 la 0,98%fa de anul de referina,urmata de o revenire pana in 2006 ajungand la o pondere de 1% in PNB. Ce mai semnificativ oscilaie s-a inregistrat in 2009 unde cheltuielile cresc pn la 9% iar veniturile scad pn la 0,96%.

39

Indici cu baz n lan2.50

2.00 France Net lending (+) /net borrowing (-) :

1.50

1.00

France Total general government expenditure : France Total general government revenue :

0.50

0.00 0 5 10

Cea mai semnificativ fluctuaie s-a nregistrat in 2009 cnd cheltuielie cresc pn la 6% fat de 2008 cnd Franta inregistra o cretere doar de 1%, iar veniturile scad in 2009 ajungand la 0,98%.

E.Comentariun Frana, se constat n perioada 2000-2003 o evoluie de sens opus a ponderii veniturilor i cheltuielilor in produsul naional brut al Franei, astfel: Cheltuielile nregistreaz o cretere din anul 2000 (51% ) pna n 2003, cnd atinge valoarea de 53,3%, urmnd apoi o perioad de scdere pna n 2008,iar in 2009 o crestere brusc ajungand la o valoare maxim de 56% n PNB. Veniturile pe de alt parte prezint un trend descresctor din 2000 pn n 2003, dup care incep s creasc pn n 2005,urmat de o stagnare n 2006 si iar de o scadere ajungand in 2009 la valoare minim inregistrat de 48% in PNB.

40

5. Analiza total venituri si cheltuieli Franta/ EU27

A.Date absolute Table: Government revenue, expenditure and main aggregates Unit: Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998) Geo: European Union (27 countries), France

Sector: General government

GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

2000 0.20 45.20 45.40 -1.50 51.60 50.20

2001 -1.40 46.20 44.70 -1.60 51.60 50.00

2002 -2.50 46.60 44.10 -3.20 52.60 49.50

2003 -3.10 47.20 44.10 -4.10 53.30 49.20

2004 -2.90 46.80 43.90 -3.60 53.20 49.60

GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

2005 -2.50 46.80 44.30 -3.00 53.40 50.40

2006 -1.50 46.30 44.80 -2.30 52.70 50.40

2007 -0.90 45.60 44.70 -2.70 52.30 49.60

2008 -2.30 46.90 44.60 -3.30 52.80 49.50

2009 -6.80 50.80 44.00 -7.60 56.00 48.40

GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France

INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue

Minim -6.80 45.20 43.90 -7.60 51.60 48.40

Maxim 0.20 50.80 45.40 -1.50 56.00 50.40

Media -2.37 46.84 44.46 -3.29 52.95 49.68

41

B.Indici cu baz fix 2002GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France GEO EU (27 countries) EU (27 countries) EU (27 countries) France France France INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue 2000 1.00 1.00 1.00 1.00 1.00 1.00 2005 12.50 1.04 0.98 2.00 1.03 1.00 2001 -7.00 1.02 0.98 1.07 1.00 1.00 2006 -7.50 1.02 0.99 1.53 1.02 1.00 Minim -34.00 1.00 0.97 1.00 1.00 0.96 2002 12.50 1.03 0.97 2.13 1.02 0.99 2007 -4.50 1.01 0.98 1.80 1.01 0.99 Maxim 1.00 1.12 1.00 5.07 1.09 1.00 2003 15.50 1.04 0.97 2.73 1.03 0.98 2008 11.50 1.04 0.98 2.20 1.02 0.99 Media -11.85 1.04 0.98 2.19 1.03 0.99 2004 14.50 1.04 0.97 2.40 1.03 0.99 2009 34.00 1.12 0.97 5.07 1.09 0.96

42

C.Indici cu baza in lanGEO EU(27 countries) EU(27 countries) EU(27 countries) France France France GEO EU(27 countries) EU(27 countries) EU(27 countries) France France France GEO EU(27 countries) EU(27 countries) EU(27 countries) France France France INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue INDIC_NA/TIME Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue Net lending (+) /net borrowing (-) Total general government expenditure Total general government revenue : : : : : : 2005 0.86 1.00 1.01 0.83 1.00 1.02 Minim -7.00 0.98 0.98 0.77 0.99 0.98 2000 2001 -7.00 1.02 0.98 1.07 1.00 1.00 2006 0.60 0.99 1.01 0.77 0.99 1.00 2002 1.79 1.01 0.99 2.00 1.02 0.99 2007 0.60 0.98 1.00 1.17 0.99 0.98 2003 1.24 1.01 1.00 1.28 1.01 0.99 2008 2.56 1.03 1.00 1.22 1.01 1.00 Media 0.50 1.01 1.00 1.28 1.01 1.00 2004 0.94 0.99 1.00 0.88 1.00 1.01 2009 2.96 1.08 0.99 2.30 1.06 0.98

Maxim 2.96 1.08 1.01 2.30 1.06 1.02

43

D.Grafice

60.00

50.00

France Govermment revenue,expenditure and main aggregates SUME ABSOLUTEEU (27 countries) Net lending (+) /net borrowing (-)

40.00

30.00

20.00

EU (27 countries) Total general government expenditure

EU (27 countries) Total general government revenue 10.00 France Net lending (+) /net borrowing (-) 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 France Total general government expenditure -10.00 France Total general government revenue -20.00

44

250.00

200.00

France Govermment revenue,expenditure and main aggregates SUME CUMULATE

150.00

France Total general government revenue France Total general government expenditure

100.00 France Net lending (+) /net borrowing (-) EU (27 countries) Total general government revenue EU (27 countries) Total general government expenditure 0.00 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 EU (27 countries) Net lending (+) /net borrowing (-)

50.00

-50.00

45

Indici cu baza fixa10.00 5.00 0.00 -5.00 -10.00 -15.00 -20.00 -25.00 -30.00 -35.00 -40.00 EU (27 countries) Net lending (+) /net borrowing (-) EU (27 countries) Total general government expenditure EU (27 countries) Total general government revenue France Net lending (+) /net borrowing (-) France Total general government expenditure France Total general government revenue

Indici cu baza in lant4.00 2.00 0.00 0 -2.00 -4.00 -6.00 -8.00 5 10 EU(27 countries) Net lending (+) /net borrowing (-) : EU(27 countries) Total general government expenditure : EU(27 countries) Total general government revenue : France Net lending (+) /net borrowing (-) : France Total general government expenditure :

46

Evolutia cheltuielilor totale60.00 50.00 40.00 30.00 20.00 10.00 0.00 EU (27 countries) Total general government expenditure France Total general government expenditure

Evolutia veniturilor totale52.00 50.00 48.00 46.00 44.00 42.00 40.00 EU (27 countries) Total general government revenue France Total general government revenue

47

Evolutia valorilor minime,maxime,medii60.00 EU (27 countries) Net lending (+) /net borrowing (-) EU (27 countries) Total general government expenditure EU (27 countries) Total general government revenue France Net lending (+) /net borrowing (-)

50.00

40.00

30.00

20.00

10.00 France Total general government expenditure France Total general government revenue

0.00 Minim -10.00 Maxim Media

-20.00

48

E.Comentarii

Cheltuielile bugetare raportate la PNB sunt mai mari n Frana dect n Uniunuea European. Se observ o evoluie asemntoare a ponderilor, respectiv: cnd crete ponderea cheltuielilor bugetare n PNB pentru Uniunea European, crete i ponderea acelorai cheltuieli pentru Frana; cnd scade ponderea cheltuielilor bugetare n PNB pentru Uniunea European, scade i ponderea acelorai cheltuieli pentru Frana. Procentajul cheltuielilor bugetare din PNB n Uniunea European a sczut de la 46,7% n 2002 la 45,6% n 2007.Iar din 2007 pana in 2009 au crescut pana la 51%, pe cnd n Frana a rmas relativ constant din 2002 (52,6%) pn n 2008 (52,8%),iar in 2009 s-a inregistrat o crestere mai semnificativa ajungand la un procent de 56%. n Uniunea European cheltuielile bugetare nu au depit niciodat pragul de 50% numai in 2009 depasind cu 0,8%, pe cnd n Frana nu au sczut niciodat sub aceast valoare. Aceeai situaie o ntlnim i pentru veniturile bugetare. Ponderea lor n PNB pentru Uniunea European este mai mic dect pentru Frana. Spre deosebire de cheltuieli, n cazul veniturilor se observ o fluctuatie a ponderii lor pentru Uniunea European intre 44% si 45% . n Frana procentajul veniturilor bugetare din PNB a rmas relativ constant din 2000 (50%) pn n 2008 (49,5%) iar in 2009 s-a inregistrat o scadere ajungand la un procent de 48%.

49

6.Concluzii finale

Pe parcursul perioadei analizate se constat un tred cresctor pentru cheltuielile bugetare, trend care are o evoluie destul de uniform de la un an la altul doar in 2009 o crestere mai accentuata. Cele 10 categorii de cheltuieli bugetare dein ponderi diferite n totalul cheltuielilor, contribuind mai mult sau mai puin la formarea acestora. Cel mai mult se cheltuie n sectorul Social protection (peste 40% din cheltuielile bugetare totale), care include: pensii, diferite ndemnizaii i ajutoare sociale. Urmtoarea categorie de cheltuieli ca pondere n total este reprezentat de cheltuielile din categoria Health (14,51%), urmat ndeaproape de categoria General puplic services (13,78%). O atenie aparte merit cheltuielile din categoria Education, care reprezint peste 11,7% din totalul cheltuielilor bugetare. Este o pondere destul de mare, ceea ce denot faptul c Frana acord nvmntului o importan deosebit. Totodat, ponderile diferitor cheltuieli ilustreaz politica guvernului francez n ceea ce privete cheltuielile bugetare, precum i modul n care se realizeaz repartiia veniturilor bugetare. Veniturile bugetare sunt ntr-o permanent ascensiune, ns ritmul lor de cretere nu l depete pe cel al cheltuielilor. Cel mai mare aport la veniturile bugetare l aduc impozitele, directe i indirecte, care contribuie n proporie de 54% la formarea lor. Totui, ca element separat, cea mai mare importan n constituirea veniturilor o au contribuiile sociale, reprezentnd peste 36% din totalul acestora. Din analiza comparativ a veniturilor i cheltuielilor bugetare totale se constat existena deficitului bugetar. Apariia i meninerea acestuia este favorizat de cel puin 2 factori: cheltuielile bugetare au fost mereu mai mari dect veniturile bugetare pe ntreg intervalul de timp; ritmul de cretere al cheltuielilor bugetare este mai mare dect ritmul de cretere al veniturilor bugetare.

Tendina de scdere a valorii deficitului bugetar n perioada 2004-2006 denot preocuparea guvernului francez pentru meninerea acestuia n anumite limite. Acest lucru este impus de faptul c, meninndu-i creterea peste aceste bariere, deficitul bugetar ar putea duce la grave perturbaii macroeconomice i la instabilitate economic. Totodat, existena deficitului bugetar reclam gsirea unor surse de finanare a acestuia, surse care pot fi att interne, ct i externe. Trendul cresctor continuu al PNB confirm existena unei creteri economice. Ritmul de cretere al PNB este mai mare dect cel al veniturilor bugetare, fapt favorabil care ne duce la concluzia c creterea veniturilor bugetare nu s-a realizat pe seama creterii mpovrrii fiscale, ci datorit creterii activitii activitii economice la nivel de ar i de naiune, Frana fiind a doua economie ca mrime din zona euro. Cheltuielile bugetare ocup un procentaj mai mare de 52% din PNB, pe cnd veniturile oscileaz nesemnificativ n jurul valori de 49%. Comparativ cu Uniunea European, raporturile venituri/PNB i cheltuieli/PNB din Frana sunt mai mari. 50

ANALIZA UNUI VENIT LA NIVEL EU27

A.Descrierea elementului D59 A(Current taxes on capital)

Impozitele curente pe capital adica impozitele care sunt datorate in mod periodic pe proprietatea sau pe utilizarea ternurilor sau cladirilor de catre proprietari cat si impozitele curente pe patrimonial net si pe alte active(bijuterii,alte semne exterioare de bogatie ,exclusiv impozitele mentionate la D 0.29(care sunt achitate de intreprinderi ca rezultat a desfasurarii productiei) si la D.51 (impozit pe venit).

51

B.Date absoluteGEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland 2000 416.00 16.10 2,397.40 2001 374.20 17.10 910.70 2002 419.70 20.10 974.60 2003 402.60 20.30 1,651.30 2004 490.50 20.70 4,010.40

143.70 1,200.00 11,118.00 919.00 8.20 14.60 2.80 154.40 22.30 1,561.00 1.20 585.80 0.00 111.10 3.30 38.90 748.80 973.70 25,000.00 71.30 867.60 3,594.20

138.00 1,185.00 11,717.00 953.00 9.30 15.50 3.10 152.70 26.40 880.00 0.00 382.90 0.00 119.10 2.50 39.00 732.40 701.60 26,373.70 67.10 914.80 4,039.40

139.00 1,171.00 12,121.00 1,044.00 8.20 20.50 3.40 161.80 31.00 891.00 0.00 796.10 0.00 115.30 2.80 44.10 747.00 429.40 28,160.20 68.70 1,011.40 4,273.50

155.00 1,203.00 12,625.00 1,084.00 9.70 21.90 3.90 156.40 34.40 954.00 0.00 657.10 0.00 128.10 3.10 49.60 760.00 536.70 28,535.10 33.60 1,004.00 4,121.40

182.00 1,227.00 13,427.00 1,135.00 10.30 23.20 4.40 135.90 38.90 1,026.00 0.00 674.00 0.00 136.80 3.40 56.80 801.00 584.30 31,255.70 39.00 1,029.80 4,176.10

52

GEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland

2005 60,465.60 527.40 29.40 5,928.10 100.00

2006 59,852.30 649.00 31.80 2,684.20 20.00

2007 62,116.00 661.20 33.70 1,657.70 10.00

2008 60,052.30 710.40 37.90 2,311.60 -10.00

2009

2,407.10

145.00 1,395.00 14,633.00 819.00 10.60 26.60 4.80 167.20 43.80 1,102.00 0.00 997.80 0.00 172.30 3.60 60.40 854.00 538.30 32,907.30 36.90 1,105.00 4,153.10

159.00 2,029.00 16,005.00 649.00 11.10 29.60 4.70 152.10 26.40 -6.00 0.00 856.50 0.00 238.20 3.70 62.30 785.00 663.50 34,798.20 0.60 1,148.70 4,338.60

193.00 2,444.00 17,312.00 763.00 12.60 74.40 5.50 174.40 28.50 30.00 0.00 1,018.60 0.00 326.50 3.70 67.50 850.00 0.00 36,449.70 -0.10 1,382.50 4,499.20

218.00 2,815.00 17,746.00 594.00 11.70 49.60 5.90 171.30 36.90 20.00 0.00 1,245.40 0.00 292.80 4.00 75.90 914.00 0.00 32,779.90 -0.10 1,394.70 4,652.30

200.00 : 18,276.00 586.00

25.00

0.00

4,930.40

53

GEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland

Maxim 62,116.00 710.40 0.00 37.90 5,928.10 100.00 0.00 0.00 218.00 2,815.00 18,276.00 1,135.00 12.60 74.40 5.90 174.40 43.80 0.00 1,561.00 1.20 1,245.40 0.00 326.50 4.00 75.90 914.00 973.70 36,449.70 71.30 1,394.70 4,930.40

Minim 59,852.30 374.20 0.00 16.10 910.70 -10.00 0.00 0.00 138.00 1,171.00 11,118.00 586.00 8.20 14.60 2.80 135.90 22.30 0.00 -6.00 0.00 382.90 0.00 111.10 2.50 38.90 732.40 0.00 25,000.00 -0.10 867.60 3,594.20

Media 60,621.55 516.78 25.23 2,493.31 30.00

167.27 1,629.89 14,498.00 854.60 10.19 30.66 4.28 158.47 32.07 648.30 0.13 801.58 0.00 182.24 3.34 54.94 799.13 442.75 30,695.53 35.22 1,095.39 4,277.82

54

C.Indici cu baz fixGEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

1.00 1.00 1.00

0.90 1.06 0.38

1.01 1.25 0.41

0.97 1.26 0.69

1.18 1.29 1.67

1.27 1.83 2.47

1.56 1.98 1.12

1.59 2.09 0.69

1.71 2.35 0.96

0.90

1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

0.96 0.99 1.05 1.04 1.13 1.06 1.11 0.99 1.18 0.56 0.00 0.65 1.07 0.76 1.00 0.98 0.72 1.05 0.94 1.05 1.12

0.97 0.98 1.09 1.14 1.00 1.40 1.21 1.05 1.39 0.57 0.00 1.36 1.04 0.85 1.13 1.00 0.44 1.13 0.96 1.17 1.19

1.08 1.00 1.14 1.18 1.18 1.50 1.39 1.01 1.54 0.61 0.00 1.12 1.15 0.94 1.28 1.01 0.55 1.14 0.47 1.16 1.15

1.27 1.02 1.21 1.24 1.26 1.59 1.57 0.88 1.74 0.66 0.00 1.15 1.23 1.03 1.46 1.07 0.60 1.25 0.55 1.19 1.16

1.01 1.16 1.32 0.89 1.29 1.82 1.71 1.08 1.96 0.71 0.00 1.70 1.55 1.09 1.55 1.14 0.55 1.32 0.52 1.27 1.16

1.11 1.69 1.44 0.71 1.35 2.03 1.68 0.99 1.18 0.00 0.00 1.46 2.14 1.12 1.60 1.05 0.68 1.39 0.01 1.32 1.21

1.34 2.04 1.56 0.83 1.54 5.10 1.96 1.13 1.28 0.02 0.00 1.74 2.94 1.12 1.74 1.14 0.00 1.46 0.00 1.59 1.25

1.52 2.35 1.60 0.65 1.43 3.40 2.11 1.11 1.65 0.01 0.00 2.13 2.64 1.21 1.95 1.22 0.00 1.31 0.00 1.61 1.29

1.26 1.14 0.90

-4.17

0.00

1.14

55

GEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland

Maxim 0.00 1.71 0.00 2.35 2.47 0.00 0.00 0.00 1.52 2.35 1.60 1.24 1.54 5.10 2.11 1.13 1.96 0.00 1.00 1.00 2.13 0.00 2.94 1.21 1.95 1.22 1.00 1.46 1.00 1.61 1.29

Minim 0.00 0.90 0.00 1.00 0.38 0.00 0.00 0.00 0.96 0.98 1.00 0.65 1.00 1.00 1.00 0.88 1.00 0.00 -4.17 0.00 0.65 0.00 1.00 0.76 1.00 0.98 0.00 1.00 0.00 1.00 1.00

Media

1.24 1.57 1.03

1.15 1.36 1.25 0.96 1.24 2.10 1.53 1.03 1.44 0.00 0.11 1.37 1.64 1.01 1.41 1.07 0.45 1.23 0.49 1.26 1.17

56

D.Indici cu baz in lanGEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland 2000 2001 2002 2003 2004 2005 2006 0.99 1.23 1.08 0.45 0.20 2007 1.04 1.02 1.06 0.62 0.50 2008 0.97 1.07 1.12 1.39 -1.00 2009

0.90 1.06 0.38

1.12 1.18 1.07

0.96 1.01 1.69

1.22 1.02 2.43

1.08 1.42 1.48

1.04

0.96 0.99 1.05 1.04 1.13 1.06 1.11 0.99 1.18 0.56 0.00 0.65 1.07 0.76 1.00 0.98 0.72 1.05 0.94 1.05 1.12

1.01 0.99 1.03 1.10 0.88 1.32 1.10 1.06 1.17 1.01 2.08 0.97 1.12 1.13 1.02 0.61 1.07 1.02 1.11 1.06

1.12 1.03 1.04 1.04 1.18 1.07 1.15 0.97 1.11 1.07 0.83 1.11 1.11 1.12 1.02 1.25 1.01 0.49 0.99 0.96

1.17 1.02 1.06 1.05 1.06 1.06 1.13 0.87 1.13 1.08 1.03 1.07 1.10 1.15 1.05 1.09 1.10 1.16 1.03 1.01

0.80 1.14 1.09 0.72 1.03 1.15 1.09 1.23 1.13 1.07 1.48 1.26 1.06 1.06 1.07 0.92 1.05 0.95 1.07 0.99

1.10 1.45 1.09 0.79 1.05 1.11 0.98 0.91 0.60 -0.01 0.86 1.38 1.03 1.03 0.92 1.23 1.06 0.02 1.04 1.04

1.21 1.20 1.08 1.18 1.14 2.51 1.17 1.15 1.08 -5.00 1.19 1.37 1.00 1.08 1.08 0.00 1.05 -0.17 1.20 1.04

1.13 1.15 1.03 0.78 0.93 0.67 1.07 0.98 1.29 0.67 1.22 0.90 1.08 1.12 1.08 0.90 1.00 1.01 1.03

0.92 1.03 0.99

1.25

1.06

57

GEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland

Maxim 1.04 1.23 0.00 1.42 2.43 0.50 0.00 0.00 1.21 1.45 1.09 1.18 1.18 2.51 1.17 1.23 1.29 0.00 1.25 0.00 2.08 0.00 1.38 1.12 1.15 1.08 1.25 1.10 1.16 1.20 1.12

Minim 0.97 0.90 0.00 1.01 0.38 -1.00 0.00 0.00 0.80 0.99 1.03 0.72 0.88 0.67 0.98 0.87 0.60 0.00 -5.00 0.00 0.65 0.00 0.90 0.76 1.00 0.92 0.00 0.90 -0.17 0.99 0.96

Media 1.00 1.07 1.12 1.17 -0.10

1.05 1.12 1.06 0.96 1.05 1.24 1.10 1.02 1.09 0.19 0.00 1.17 1.14 1.03 1.09 1.03 0.83 1.04 0.68 1.06 1.04

58

E.PonderiGEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland 2000 2001 2002 2003 2004 2005 100.0 0.9 0.0 9.8 0.2 2006 100.0 1.1 0.1 4.5 0.0 2007 100.0 1.1 0.1 2.7 0.0 2008 100.0 1.2 0.1 3.8 0.0 2009

0.2 2.3 24.2 1.4 0.0 0.0 0.0 0.3 0.1 1.8 0.0 1.7 0.0 0.3 0.0 0.1 1.4 0.9 54.4 0.1 1.8 6.9

0.3 3.4 26.7 1.1 0.0 0.0 0.0 0.3 0.0 0.0 0.0 1.4 0.0 0.4 0.0 0.1 1.3 1.1 58.1 0.0 1.9 7.2

0.3 3.9 27.9 1.2 0.0 0.1 0.0 0.3 0.0 0.0 0.0 1.6 0.0 0.5 0.0 0.1 1.4 0.0 58.7 0.0 2.2 7.2

0.4 4.7 29.6 1.0 0.0 0.1 0.0 0.3 0.1 0.0 0.0 2.1 0.0 0.5 0.0 0.1 1.5 0.0 54.6 0.0 2.3 7.7

59

GEO European Union (27 countries) Belgium Bulgaria Czech Republic Denmark Germany Estonia Ireland Greece Spain France Italy Cyprus Latvia Lithuania Luxembourg Hungary Malta Netherlands Austria Poland Portugal Romania Slovenia Slovakia Finland Sweden United Kingdom Iceland Norway Switzerland

Maxim 100.0 1.2 0.0 0.1 9.8 0.2 0.0 0.0 0.4 4.7 29.6 1.4 0.0 0.1 0.0 0.3 0.1 0.0 1.8 0.0 2.1 0.0 0.5 0.0 0.1 1.5 1.1 58.7 0.1 2.3 7.7

Minim 100.0 0.9 0.0 0.0 2.7 0.0 0.0 0.0 0.2 2.3 24.2 1.0 0.0 0.0 0.0 0.3 0.0 0.0 0.0 0.0 1.4 0.0 0.3 0.0 0.1 1.3 0.0 54.4 0.0 1.8 6.9

Media 100.00 1.05 0.05 5.20 0.05

0.29 3.58 27.09 1.16 0.02 0.07 0.01 0.27 0.06 0.47 0.00 1.70 0.00 0.42 0.01 0.11 1.40 0.50 56.46 0.02 2.07 7.28

60

F.Grafice

SUME ABSOLUTE

35000

European Union (27 countries) Belgium Bulgaria Czech Republic

30000

Denmark Germany Estonia Ireland

25000

Greece Spain France

20000

Italy Cyprus Latvia Lithuania

15000

Luxembourg Hungary Malta

10000

Netherlands Austria Poland Portugal

5000

Romania Slovenia Slovakia Finland

0 2000 2001 2002 2003 2004

Sweden United Kingdom

61

SUME ABSOLUTEEuropean Union (27 countries) Belgium Bulgaria Czech Republic Denmark

70,000.00

60,000.00

Germany Estonia Ireland Greece

50,000.00

Spain France Italy Cyprus

40,000.00

Latvia Lithuania Luxembourg Hungary

30,000.00

Malta Netherlands Austria Poland

20,000.00

Portugal Romania Slovenia Slovakia

10,000.00

Finland Sweden United Kingdom Iceland

0.00 2005 2006 2007 2008 2009

Norway Switzerland

-10,000.00

62

SUME CUMULATESwitzerland Norway 70,000.00 Iceland United Kingdom Sweden Finland 60,000.00 Slovakia Slovenia Romania Portugal 50,000.00 Poland Austria Netherlands Malta 40,000.00 Hungary Luxembourg Lithuania Latvia 30,000.00 Cyprus Italy France Spain 20,000.00 Greece Ireland Estonia Germany 10,000.00 Denmark Czech Republic Bulgaria Belgium 0.00 2000 2001 2002 2003 2004

63

SUME CUMULATESwitzerland 80,000.00 Norway Iceland United Kingdom 70,000.00 Sweden Finland Slovakia Slovenia 60,000.00 Romania Portugal Poland 50,000.00 Austria Netherlands Malta 40,000.00 Hungary Luxembourg Lithuania Latvia 30,000.00 Cyprus Italy France 20,000.00 Spain Greece Ireland Estonia 10,000.00 Germany Denmark Czech Republic 0.00 2005 2006 2007 2008 2009 Bulgaria Belgium

-10,000.00

64

Evolutia venitului D59A

62500 62000 61500 61000 60500 60000 59500 59000 58500 2000200120022003200420052006200720082009 European Union (27 countries)

65

Valorile maxime,medii si minime70,000.00 European Union (27 countries) Belgium Bulgaria Czech Republic 60,000.00 Denmark Germany Estonia Ireland 50,000.00 Greece Spain France Italy 40,000.00 Cyprus Latvia Lithuania Luxembourg 30,000.00 Hungary Malta Netherlands Austria 20,000.00 Poland Portugal Romania Slovenia 10,000.00 Slovakia Finland Sweden United Kingdom 0.00 Maxim Minim Media Iceland Norway Switzerland

-10,000.00

66

Indici cu baza fixa6

European Union (27 countries) Belgium Bulgaria Czech Republic

4

Denmark Germany Estonia

2

Ireland Greece Spain France

0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Italy Cyprus Latvia

-2

Lithuania Luxembourg Hungary Malta

-4

Netherlands Austria Poland

-6

67

Indici cu baza in lant3 European Union (27 countries) Belgium Bulgaria 2 Czech Republic Denmark Germany Estonia 1 Ireland Greece Spain 0 0 2 4 6 8 10 12 France Italy Cyprus -1 Latvia Lithuania Luxembourg Hungary -2 Malta Netherlands Austria -3 Poland Portugal Romania Slovenia -4 Slovakia Finland Sweden -5 United Kingdom Iceland Norway Switzerland -6

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Ponderea venitului D59A in total

250

200

150

100

50

0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Switzerland Norway Iceland United Kingdom Sweden Finland Slovakia Slovenia Romania Portugal Poland Austria Netherlands Malta Hungary Luxembourg Lithuania Latvia Cyprus Italy France Spain Greece Ireland Estonia Germany Denmark Czech Republic Bulgaria Belgium European Union (27 countries)

-50

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G.ComentariiCele mai mari venituri din taxele curente pe capital s-au inregistrat in Marea Britanie avand o pondere de 56,46% din taxele curente pe capital al Uniunii Europene(30695 milioane euro ) urmata de Franta cu pondere 27,09(14498 milioane euro) si Danemarca cu 5,20%( 2493 milioane euro). Cele mai mici venituri s-au inregistrat in Slovenia 3,34 milioane euro urmata de Lituania cu 4,28 milioane euro si Cipru cu 10,19 milioane euro. In ceea ce priveste indicii cu baza fixa cele mai mari cresteri fata de anul de referinta 2000 lea avut Letonia cu 110%,ceea ce a insemnat o crestere considerabila fata de celelalte tari,urmata de Romania cu 64% si Cehia cu 57% Cele mai semnificative scaderi ale veniturilor din taxe curente pe capital le-a inregistrat Suedia cu 55%,urmata de Islanda cu 51% si Italia cu 4%. In ceea ce priveste indicii cu baza in lant cele mai semnificative cresteri ale veniturilor de la un an la altul le-a inregistrat Letonia cu 24% ,urmata de Danemarca cu 17% si Romania cu 14%,iar cele mai importante scaderi au fost atinse de catre Olanda cu 81% urmata de Islanda cu 32% si Suedia cu 17%. Veniturile cumulate din taxele curente pe capital ale tuturor tarilor din Uniunea Europeana au avut un trend crescator pe perioada 2000-2007 iar din 2008 au inceput sa scada considerabil.Cele mai mari venituri cumulate pe toate tarile au fost inregistrate in anul 2007 iar cele mai mici in anul 2001.

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