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Public finance
Public finance Public sector
1
Composition of the public sector The public sector comprises the general government sector and public enterprises and quasi public corporations (corporate sector). The general government sector produces non-market services that are primarily funded through taxes. These services are wholly or partially available to private households and enterprises (e.g. day-care institutions, education and hospitals). The corporate sector is composed of institutions that are run commercially. The difference between public enterprises and quasi public corporations is that they are part of the public system of accounting whose accounts are integrated into state or regional accounts (e.g. municipal utility enterprises), while public corporations are organised as a company or similar according to civil law and are owned or controlled by public authorities (e.g. DONG Energy A/S and the Danish National Railways). This implies that the quasi corporations are 100 per cent controlled by the general government sector, while the public enterprises are controlled to a lesser extent. In the following, a number of designations are used in describing the public area. It will be explicitly stated if the description also comprises the public corporate sector. Otherwise, figures only relate to the general government sector.
Figure 1
General government sector by areas
Public sector
General government sector
Central government sector Police Queen Margrethe II Defence Danish Parliament Motorways Further education
Social security funds
Unemployment insurance funds Danish Employees' Guarantee Fund
Municipal sector
Basic school Home help Child day-care Town halls Local roads Rehabilitation
Corporate sector
Local government sector Hospitals
Quasi public corporations Statens Serum Institut Danish FSA Rail Net Denmark The Danish Civil Aviation Administration National IT and Telecom Agency
Public corporations
Danmarks Radio Dansk Tipstjeneste DONG Energy A/S TV2 Post Danmark A/S Danish National Railways
The structural reform of Danish municipalities 2007 The structural reform of Danish municipalities came into force on 1 January 2007 and gave rise to major changes in the public sector. The reform consists of three
Statistical Yearbook 2010
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main elements: A new municipal map of Denmark, a new distribution of tasks and a reform of financing and monetary equalization. The changes in the municipal structure implied that the number of municipalities was reduced from 271 to 98. In addition to this, the counties were abolished and 5 regions were established. There was at the same time a change in the distribution of tasks between the central government, region and local government. For example, the responsibility of most tasks related to nature and the environment was transferred from the counties to the municipalities, while the general government sector became responsible for, among other tasks, further education, which was transferred from the counties. Similarly, the redistribution of tasks among the sectors has resulted in an adjustment of the municipal system of monetary equalization reflecting the distribution of the new tasks. Hospitals are to be co-funded by the municipalities.
2
Developments in the public sector The size of the public sector has remained constant since 1995 Since 1995, compared with the total Danish economy, the size of the public sector has remained constant between 27 and 30 per cent of gross domestic product at factor cost, GDP.
Figure 2
GDP at factor cost for the public sector as a percentage of GDP at total factor cost for the total Danish economy 32 28 24
Per cent
Public corporations Quasi public corporations
20 16 12
General government sector
8 4 0 1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
www.statbank.dk/nat01 and off14
Compensation of employees in the public sector accounts for about 1/3 of total wages and salaries paid to employees in the Danish economy, while investments have ranged around 13-18 per cent of total investments in the Danish economy during recent years. 90 per cent of expenditure on wages and salaries in the public sector can be ascribed to institutions under the general government sector, while investments are more evenly distributed between market units and the general government sector.
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In recent years a number of privatisations within the public corporate sector have been implemented. This has reduced the size of the public sector. TDC A/S is an example of a company that has shifted status from public corporation to private enterprise, and consequently the company is no longer part of the public sector. One fifth of the public sector’s GDP were created by private corporations 18 per cent of the public sector’s GDP at factor costs were created by public corporations in 2008, but only 10 per cent of total wage and salary costs were paid by the public corporations. At the same time, the public corporations account for 38 per cent of total gross capital formation of the public sector.
Figure 3
The public sector divided into general gov. sector and public enterprises. 2008 GDP at factor cost
Compensation of employees
Gross capital formation
General government sector
Public sector enterprises
www.statbank.dk/off14
Figure 4 Public sector surplus (net lending) as a percentage of GDP 6 4 2 0 -2 -4 -6 -8 -10
Per cent
Deficit on public finances in 2009 2009 showed a deficit on public finances. Between 1999 and 2008, there has been a surplus on public finances, except for a small deficit in 2003. The years between 1975 and 1998 were primarily influenced by a deficit on public finances, except for the period between 1986 and 1987 which saw a short period of economic recovery. Changes in the economic business cycle have a significant influence on public finances. Periods of economic recovery reduce the costs of unemployment benefits and simultaneously increase revenue from taxes and duties. The opposite applies in periods of recession.
79 84 89 94 99 04 09 www.statbank.dk/nat01 and off3
Fall in net debt of the public sector since 1999 A surplus or a deficit on public finances gives rise to a surplus or a deficit on the public balance. The size of net debt is significant to the future economic development by having an impact on the fiscal-policy scope in the future. The municipal and regional sectors are not entitled to incur any debt by themselves. Consequently, the large fluctuations in net debt are primarily due to debt incurred by the central government sector. Since its peak in 1998, public net debt has declined from 35.1 per cent of GDP to a surplus of 5.1 per cent of GDP in 2009.
Statistical Yearbook 2010
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3 Figure 5 Current and capital expenditure as a percentage of GDP 61,0 59,0 57,0 55,0 53,0 51,0 49,0 47,0 45,0
Per cent
Increase in public expenditure in 2009 The size of the general government sector is decided politically and depends on economic and social structure conditions. The expansion of, e.g. education, social conditions and hospitals in the 1970s gave rise to a sharp growth of the public sector. Furthermore, women’s participation in the labour market resulted in an increasing demand for child care. The increase in the proportion of current and capital expenditure of GDP peaked in 1994. Between 1994 and 2008, there has been a tendency towards a fall in the proportion of current and capital expenditure of GDP. In 2009 the proportion of current and capital expenditure of GDP increased and now accounts for 58.4 per cent of GDP.
79 84 89 94 99 04 09 www.statbank.dk/nat01 and off3
Figure 6 Employment in the general government sector as a percentage of total employment 34
General government sector, public expenditure
Per cent
32 30 28 26 74 79 84 89 94 99 04 09
Stagnation in the number employed by the public sector since 1993 The most important factor of production in connection with public production is labour (e.g. teachers, doctors and employees in public administration). About 2/3 of general government consumption comprise wages and salaries. In 1970, the number employed by the general government sector amounted to 21.2 per cent of the total number employed. In 1993, this proportion had increased to about 30.8 per cent, but has since then remained largely constant. Expenditure by type of transaction Expenditure by type of transaction shows general government expenditure divided by activities. The distribution of expenditure by type of transaction distinguishes between consumption, current transfers and capital expenditure. Consequently, expenditure by type of transaction shows whether expenditure covers intermediate consumption, reallocation, or capital formation. General government consumption mainly comprises salaries and purchases of goods used in the production of services, which are made available to the public. Current transfers are primarily transfers to households, including pensions and unemployment benefits. Capital expenditure covers, e.g. investments in schools, hospitals, and roads.
www.statbank.dk/nat18 and nat18x
Figure 7
Public expenditure1 by type of transaction 100
Per cent Capital expenditure
80 Current transfers 60
40 General government 20
0 1978
1983
1988
1993
1998
2003
2008
1
General government current and capital expenditure, including consumption of fixed capital plus sales of goods and services. www.statbank.dk/off14 and off3
Statistical Yearbook 2010
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From 1975 until the mid-1990s, public expenditure accounted for a falling share of total public expenditure, while current transfers accounted for an increasing share. From the mid-1990s until 2008, there was a slight increase in the share of public consumption expenditure, while current transfers accounted for a minor fall. The percentage of capital expenditure has fallen until the mid-1980s, but has since then showed a relatively constant share of public expenditure. Public expenditure by function The distribution of expenditure by function distinguishes public expenditure by function. Public expenditure by function provides an overview of the mutual size distribution of expenditure among the individual categories, e.g. health, defence, education, etc. The distribution of expenditure by function has been more or less stable since 1970. However, there has been a slight increase in expenditure on social conditions, which has been compensated for by a reduction in the proportion of expenditure on overall general government services and economic services.
Figure 8
Current and capital expenditure by function. 2009 General public services, 14 per cent
Defence, 2 per cent
Public order and safety, 2 per cent
Economic affairs, 5 per cent
Environmental protection, 1 per cent
Housing and community amenities, 1 per cent
Health, 15 per cent
Recreation, culture and religion, 3 per cent
Education, 13 per cent
Social protection, 43 per cent
www.statbank.dk/off23
Expenditure on overall public services along with defence, public order and safety, are categories for which expenditure has historically been the basis for the general government sector. Expenditure on general public services amounts to 14 per cent of total public expenditure and comprises general government administration, etc. Defence, public order and safety both respectively accounted for 2.0 per of the resources. Education, health and social security are functions which are considered core services in a modern welfare state. 71.5 per cent of expenditure in 2009 was spent on these important functions. Expenditure on social security accounts for the largest amount of resources (43.3 per cent). This includes expenditure on, e.g. old-age pension, unemployment benefits, and cash benefits. Expenditure on education and health amounts to 13.5 per cent and 14.7 per cent of total expenditure, respectively. 5.4 per cent of expenditure was spent on economic services, which include especially expenditure on economic, trade, labour market plus transport, communication, and other business services. 1.0 per cent and 2.9 per cent, respectively, are spent on housing and public facilities and on religion, leisure and culture.
Statistical Yearbook 2010
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4
Figure 9 Taxes and duties asa percentage of GDP 55
Funding general government expenditure Taxes as per cent of GDP relatively stable since 1988 General government expenditure is reflected in a similar need for funding where taxes and duties in particular play a decisive role. In the years from 1975 to 1988, the share of taxes and duties of GDP increased from 38.4 per cent to 49.4 per cent. Since 1988, this proportion has remained almost constant and was 48.3 per cent in 2008.
Per cent
50
No changes in the tax structure for 30 years Total taxes can be divided into four main types: Income and property taxes, production and import taxes, capital taxes and compulsory contributions to social security schemes.
45 40 35 78 83 88 93 98 03 08 www.statbank.dk/nat01 and off12
Income and property taxes account for the largest share of total taxes. Income and property taxes are taxes on incomes earned by individuals and enterprises (e.g. personal taxes, corporation tax, real interest tax), and taxes linked to the possession of property (e.g. vehicle excise duty). Production and import taxes are other large items, which primarily comprise VAT and various selective excise duties. Some production and import taxes are used to influence the behaviour of people and companies (e.g. “green” taxes and duties). The last two items, capital taxes and compulsory contributions to social schemes, are not significant in terms of revenue. The latter is important in other countries where many welfare benefits are funded by compulsory contributions and where social benefits are granted with reference to people's attachment to the labour market.
Figure 10
National accounts distribution of total taxes and duties 100,0
Per cent
Compulsory contributions to social schemes
Capital taxes
80,0 Løbende indkomst- og formueskatter 60,0
40,0
20,0
Produktions- og importskatter
0,0 1978
1983
1988
1993
1998
2003
2008
www.statbank.dk/off3
Statistical Yearbook 2010
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5
Distribution of tasks and burden between the sub-sectors Division of responsibilities between the sub-sectors The general government sector can be divided into the following sub-sectors: municipalities, regions, the state and social security funds. In Denmark, there is a high degree of division of responsibilities between the individual sub-sectors. This division of responsibilities can be described by distributing expenditure according to tasks and burden. The distribution of tasks shows expenditure according to the sector that is responsible for such tasks in relation to the public. The sector funding the expenditure is shown by the distribution of burden. The state covers more of the expenditure than the division of responsibilities dictates. Regions (from 2007), social security funds, and especially municipalities cover less expenditure than is dictated by the division of responsibilities. This is because the state refunds the other sub-sectors for a number of costs, particularly statutory costs in the social area.
Figure 11
Distribution of tasks and burden between sub-sectors. 2008 Distribution of tasks
Distribution of burden
State sector Social security funds County sector Municipal sector
6
International comparisons in EU27 in 2008 On 1 January 2007, the EU was enlarged by two Eastern and Central European Countries: Bulgaria and Romania. EU was founded with European Coal and Steel Community in 1952 by the countries: France, West Germany, Italy, Belgium, Luxembourg and the Netherlands. EU has since then been expanded in 1973, were Denmark joint, 1981, 1986, 1995, 2004 and latest in 2007. The biggest enlargement was in 2004 were EU were expanded with ten Eastern and Central European Countries. Size of the public sector There are in the EU great variations in the size of the public sector measured in terms of total public expenditure as a per cent of GDP, from 34.8 per cent (Slovakia) to 53.0 per cent (Sweden). These variations may reflect either a political choice or the stage of development of the country. There is a tendency for the size of the public sector to increase concurrently with the development of a country. Consequently, the size of the public sector is greater in industrialized countries, compared to developing countries.
Statistical Yearbook 2010
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Figure 12 60
Public expenditure as a percentage of GDP in EU. 2008
Per cent of GDP
50 40 30 20 10
Slovakia
Bulgaria
Lithuania
Luxembourg
Romania
Latvia
Estonia
Spain
Ireland
Cyprus
Czech Republic
Poland
Germany
Slovenia
Malta
Netherlands
Portugal
EU27
United Kingdom
Greece
Italy
Austria
Finland
Hungary
Belgium
Denmark
France
Sweden
0
Source: Eurostat, table tex00023
Comparison of taxes There are in the EU great variations tax burden (taxes and duties as a per cent of GDP), from 28.1 per cent (Romania) to 48.2 per cent (Denmark). Comparisons between countries should be made with caution, as the tax burden depends, for example, on whether income transfers (old-age pension, etc.) take place as net transfers, gross transfers or allowances. Net transfers are transfers that are tax free for the recipient, while gross transfers are subject to tax. In Denmark, gross transfers are most prevalent, which means that tax revenues are greater.
Figure 13 50
Taxes and duties as a percentage of GDP. 2008
Per cent of GDP
40 30 20 10
Romania
Latvia
Slovakia
Lithuania
Estonia
Greece
Spain
Bulgaria
Poland
Malta
Luxembourg
Czech Republic
Portugal
Slovenia
United Kingdom
Netherlands
Cyprus
Ireland
EU27
Germany
Hungary
France
Italy
Austria
Finland
Belgium
Sweden
Denmark
0
Source: Eurostat, table gov_a_tax_ag
Public EMU deficits/surpluses and EMU debt in the EU In the European Economic and Monetary Union (EMU) great importance is attached to sound public finances. The EMU criteria are a guideline for the fiscalpolicy situation in the EU and cover the public EMU deficits/surpluses and EMU
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debt. The EMU criteria prescribe that the deficit of the EU Member States must not exceed 3 per cent of GDP and EMU debt must not exceed 60 per cent of GDP.
Figure 14
EMU surplus and EMU debt as a percentage of GDP in EU. 2008
EMU surplus as a pentage of GDP Finland
4
Denmark Sweden
Luxembourg 2
Bulgaria
Netherlands Germany
Cyprus 0 Slovenia Estonia -4
Lithuania Slovakia Latvia
Spain
Romania
-6
Austria EU27 Portugal France
Czech republic
-2
Poland
Belgium Italy
Hungary
Malta United Kingdom Ireland
Greece
-8 0
10
20
30
40
50
60
70
80
90
100 110 120 EMU debt as a percentage of GDP
Source: Eurostat, table teina200 and tsieb090
The total deficit for EU was 2.3 per cent. In 2008, the public EMU surplus was high in, e.g. Denmark, with 3.4 per cent of GDP and in Finland with 4.5 per cent of GDP. There are eleven countries whose deficit is above the threshold of 3 per cent. Two of these countries are Latvia and Greece with EMU deficit of 3.2 per cent and 7.7 per cent, respectively. The total EMU debt of EU was 61.5 per cent of GDP in 2008. In other words, the average of EU is above the fixed limit of 60 per cent. The EMU debt of Italy and Germany was high with 105.8 per cent and 65.9 per cent of GDP, respectively, while the EMU debt of Estonia and Luxembourg was low with 4.6 per cent and 13.5 per cent of GDP, respectively. In 2008, Denmark’s EMU debt was 33.5 per cent of GDP.
Statistical Yearbook 2010
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Table 375
Central government finance, summary 2009*
2010*
Operating budget Expenditure
Operating budget
Capital budget
Revenue
Capital budget
Expenditure
Revenue
DKK mio.
§ 1. Queen Margrethe II § 2. Members of the Royal House § 3. Danish Parliament § 5. Prime Minister’s Department § 6. Royal Danish Ministry of Foreign Affairs § 7. Ministry of Finance § 8. Ministry of Economics and Business Affairs § 9. Ministry of Taxation § 11. Ministry of Justice § 12. Ministry of Defence § 15. Ministry of Social Affairs § 16. Ministry of Health and Prevention § 17. Ministry of Employment § 18. Ministry of Refugee, Immigration and Integration Affairs § 19. Ministry of Science, Technology and Innovation § 20. Ministry of Education § 21. Ministry of Culture Affairs § 22. Ministry of Ecclesiastical Affairs § 23. Ministry of the Environment § 24. Ministry of Food, Agriculture and Fisheries § 28. Ministry of Transport § 29. Ministry of Climate and Energy § 35. General reserves § 36. Pensions
69.3
-
-
71.2
-
-
23.7 932.6
-
-
24.3 963.6
-
25.0
124.2
-
-
116.7
-
-
15 693.3 7 282.3
378.0 2 045.0
-74.2 237.2
15 610.6 7 960.1
128.0 1 847.2
239.8
1 909.7 5 596.0 14 101.1 20 887.9 168 303.2
26.0 1 123.0 1 870.0 17.9 7.9
1 196.0 -
2 031.8 5 409.3 14 947.8 21 062.9 197 625.7
1.2 986.0 1 845.0 18.8 7.9
2 020.5 -
5 158.6 188 203.7
14 337.1
-
6 212.9 203 042.7
13 542.1
-
2 213.2
-
-
2 627.8
-
-
18 445.4 44 450.7 6 051.9
390.6 29.4 76.5
12.7
20 203.2 49 742.8 6 162.9
391.8 23.8 76.5
-2 955.5 12.7
857.4 2 069.6
70.7
17.0 101.1
647.7 1 918.4
40.8
17.1 39.7
2 812.8 6 661.4
968.6
9.9 7 136.2
2 825.8 6 899.8
764.0
-6.3 8 952.7
4 552.2 11 500.2 19 562.7
7 049.6 2 000.0 -
-
1 891.7 12 011.8 20 317.5
8 678.6 2 450.0 -
800.0 -
547 463.1
30 390.3
8 635.9
600 329.0
30 801.7
9 145.7
27 953.4 33 010.9
12 573.8 578 651.7
• •
24 838.1 34 867.1
9 163.7 551 871.3
• •
608 427.4 •
621 615.8 13 188.4
8 635.9 -8 635.9
660 034.2 •
591 836.7 -68 197.5
9 145.7 -9 145.7
•
4 552.5
•
•
-77 343.2
•
§ 40. Bond purchases. etc. § 41. Changes in investment portfolio. etc. § 42. Repayment of central government debt
4 673.3
•
•
-2 894.4
•
•
•
306.1
•
•
-25.1
•
185.3
•
•
-74 473.9
•
•
Total
4 858.6
4 858.6
•
-77 368.3
-77 368.3
•
Total § 37. Interests § 38. Taxes and duties Total Surplus Operating, capital and lending budget
Source: Appropriation Act 2010 www.statbank.dk/15 and www.oes-cs.dk/bevillingslove
Statistical Yearbook 2010
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Table 376
Central government assets and liabilities 2006
2007
2008
645 398.5 304 348.1 3 049.8 146 030.6 155 267.8 154.5 106 443.3 -145.7 48 815.7 193 808.2 16 409.3 181.5 21 636.2 2 716.9 21 110.2 51.5
734 987.9 332 001.1 3 233.0 188 321.4 140 446.8 1 218.1 89 020.6 909.4 49 298.7 255 599.3 16 735.3 263.7 37 190.5 4 058.5 21 795.0 688.6
898 834.1 350 963.1 3 668.7 192 699.5 154 594.9 1 131.1 104 420.4 -1 044.2 50 087.6 405 883.1 15 214.4 345.1 56 969.6 8 929.1 19 189.9 381.7
1 978.3 11 355.7 67 592.9 67 586.3 6.6 50 775.7 1 784.5 48 991.2 147 242.2 147 242.2 139 935.0 4 751.2 2 556.0
37 416.5 12 853.5 84 317.7 84 320.3 -2.6 40 280.0 1 867.7 38 412.3 147 387.4 147 387.4 135 495.4 6 704.6 5 187.3
43 186.1 9 867.6 230 642.0 230 615.2 26.8 21 157.4 2 587.2 18 570.2 141 987.9 141 987.9 129 877.0 8 719.4 3391.5
645 398.5 -224 916.4 -224 916.4 99 143.7 2 001.5 97 142.1 582 419.4 454 417.6 79 818.9 1 760.4 24.4 44 318.3 2 079.9 41 509.6 304.4 4 880.3 14 253.5 1 198.6 5.5 3 247.3 203.8
734 987.9 -83 084.6 -83 084.6 93 576.8 2 002.9 91 573.9 532 752.6 402 040.1 68 642.2 1 699.0 77.7 58 250.5 2 043.1 44 355.7 628.8 4 996.4 15 516.3 610.4 3 534.2 1 897.0
898 834.1 -2 138.2 -2 138.2 89 937.8 1 977.7 87 960.1 628 536.8 429 508.6 133 091.7 1 588.8 63.7 62 326.4 1 957.6 40 509.8 419.4 5 132.5 14 489.0 1 203.4 124.2 3 534.2 1 932.1
9 161.1 8 255.0 147 242.2 147 242.2
9 940.7 7 232.0 147 387.4 147 387.4
13 727.8 -52.6 141 987.9 141 987.9
DKK mio.
Assets, total Fixed assets Intangible assets Tangible assets Financial assets Central government bonds for cost-based grants Credits and long-term claims Loss on bond issue, government loans Securities and capital investment Current assets Inventories Work in progress for the account of others Debtors Accruals and deferred income Trade debtors concerning binding commitments Trade debtors with the Export Credit Fund Technical debtors counterbalancing long-term debt with the government’s corporate payment system Other debtors Accounts with Danmarks Nationalbank Ministry of Finance’s ordinary account Government institutions’ accounts with DK’s Nationalbank Liquid funds Government institutions’ liquid funds Liquid transfers in transit in the band system on 31 Dec. Other assets Assets of special funds Social Pension Fund Danish National Advanced Technology Foundation Other funds Liabilities, total Net capital Balance Provisions for liabilities Provision for liabilities concerning government operation Binding commitments Long-term debt Domestic government debt Foreign government debt Period interest on government debt Mortgage debt Other long-term debt Donations Short-term debt Prepayments received for work in progress Monetary liabilities concerning holiday pay Suppliers of goods and services Accruals and deferred income Account with special funds Debt to the Export Credit Fund Renounced commitment Liabilities concerning non-governmental deposits with the the government’s corporate payment system Other short-term debt Other liabilities Capital for special funds
Source: Government accounts 2007 and 2008 www.statbank.dk/15
Statistical Yearbook 2010
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Table 377
Central government debt and borrowing 1995
2000
2005
2008*
39.3 33.4 5.9
32.4 24.7 7.7
46 446 30 925 15 521
186 213 99 565 86 648
per cent of GDP
Total central government debt1 Domestic debt Foreign debt
75.5 63.7 11.8
55.0 48.4 6.6 DKK mio.
Total central government borrowing Domestic debt Foreign debt 1
149 876 137 173 12 703
Government gross debt, nominal values.
Table 378
76 095 65 672 10 423
Source: Central Government Accounts, Danish Central Bank
Central government net borrowing requirement 2007*
2008*
DKK mio.
Net borrowing requirement +Discount on new issue, foreign loans +Revaluation of foreign loans, etc. 1 +Discount on new issues, domestic loans +Changes in the Social Pension Fund stock of government loans
-82 780 1 2 399 1 446 -3 436
-48 312 394 -29 706 -2 254 29 943
=Change in central government debt
-82 370
-49 936
Total indebtedness of central government per 31 December
255 802
205 866
Total domestic debt, net Bonded debt, total a. Ordinary bonds b. Short-term debt certificates c. Premium bonds d. Swaps The Social Pension Fund stock of government bonds Liabilities to the Danish Central Bank, net Treasury bills
186 884 382 104 403 039 200 -21 135 -128 547 -86 333 19 660
72 774 429 509 451 394 200 -22 085 -98 604 -258 131 -
68 642
133 092
3 610
-14 415
79 200 58 500 20 700
62 700 39 700 23 000
-13 809 2 916 -16 725
-72 233 99 565 -171 798
10 198
86 648
Total foreign bonded debt, net Total domestic and foreign
borrowing2
Repayment of domestic and foreign loans, total a. Repayment of domestic loans b. Repayment of foreign loans Domestic borrowing, total a. Ordinary bonds b. Borrowing from the Danish Central Bank Foreign borrowing 1
In 2008 the Social Pension Fund increased its deposits in the Danish Central Bank by 25 583 million DKK 2 At nominal value.
Statistical Yearbook 2010
Source: Government accounts
412
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Table 379
Expenditure and revenue of social security funds Unemployment insurance funds
Employees’ Guarantee Funds
All social security funds
2008*
2009*
2008*
2009*
2008*
2009*
Current expenditure Consumption expenditure Real interest, etc. Income transfers to households Income transfers to central government
45 354 2 922 29 303 13 129
51 849 3 005 36 002 12 842
719 47 4 668 -
1 231 58 1 1 172 -
46 073 2 969 4 29 971 13 129
53 080 3 063 1 37 174 12 842
Current revenue
47 867
53 895
335
251
48 202
54 146
Interests and dividends, etc. Compulsory contributions Transfers from central government Other current transfers
88 16 462 31 317
103 16 052 37 740
51 170 -
21 135 -
139 16 632 31 317
124 16 187 37 740
Current surplus (gross saving)
2 513
2 047
-384
-980
2130
1 067
Capital outlays, net
2 467
2 204
-
-
2 467
2 204
46
-157
-384
-980
-338
-1 137
Overall surplus (net lending)
www.statbank.dk/off3
Table 380
Regions account. 2008 Current account Expenditure
Capital account
Revenue1
Expenditure
Revenue
Current- and capital account1
Taxes Net
Net
General grants Net
DDK mio.
All regions Region Hovedstaden Region Sjælland Region Syddanmark Region Midtjylland Region Nordjylland Anm : Expenditure is exclusive VAT. 1 Including
104 812 33 705 15 662 21 754 22 895 10 796
16 404 6 280 1 605 3 062 4 051 1 406
3 459 1 114 322 659 924 440
59 4 15 8 26 6
91 808 28 535 14 364 19 343 19 742 9 824
73 692 23 294 11 472 15 724 15 348 7 854
16 604 5 080 2 684 3 585 3 563 1 692
www.statbank.dk/regr31
state refunds.
Statistical Yearbook 2010
413
Microsoft Word − Table 381.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 381
Regions expenditures and financing. 2008 Region Hovedstaden
Region Sjælland
Region Syddanmark
Region Midtjylland
Region Nordjylland
All regions
Health care, total Health care system Medial insurance etc. Other expenditures Proportion of joint purpose and administration Proportion of interests
31 278 24 218 6 465 89 559 -53
14 028 10 541 3 129 33 346 -21
19 647 14 708 4 502 109 339 -11
20 605 15 378 4 572 112 494 49
9 710 7 176 2 181 232 120 1
95 268 72 021 20 849 574 1 857 -35
Social and special education, total Social offers and special education Other expenditures Proportion of joint purpose and administration Proportion of interests
1 056 983 30 21 22
763 725 11 17 10
1 155 1 068 28 38 21
1 458 1 428 11 19 -
659 631 17 11 -
5 089 4 835 96 105 53
Regional development, total Public transport Cultural services Industrial development Education Environment Other expenditures Proportion of joint purpose and administration Proportion of interests
718 439 4 87 6 152 16 14 -
576 312 5 129 19 91 12 13 -5
483 156 8 145 11 96 54 18 -5
471 241 7 114 16 73 12 7 1
239 124 6 46 12 40 8 3 -
2 486 1 272 30 521 63 452 101 55 -8
Joint purpose and administration, total1
622
283
458
415
190
1 968
31
13
12
-53
-1
2
33 705
15 663
21 755
22 896
10 797
104 813
979 6 129
279 11 32
593 61 6
753 88 83
381 26 33
2 984 193 282
34 819
15 985
22 415
23 820
11 237
108 272
4 097 576 528 4
642 570 90 15
1 397 1 096 118 8
1 931 1 537 182 27
416 698 125 6
8 482 4 476 1 043 60
29 614
14 668
19 796
20 143
9 992
94 211
214 246 599 -480
147 160 304 -
150 161 452 -
131 78 402 -
71 70 168 -
714 716 1 925 -480
Financing
28 503
14 351
19 333
19 794
9 825
91 804
Financing, total Of which: Grants from the state Municipalities contributions Raising of loans, net2 Financial changes3
28 503
14 351
19 333
19 794
9 825
91 804
23 294 5 080 1 173 -1 044
11 472 2 684 146 49
15 724 3 585 133 -109
15 348 3 563 1 948 -1 065
7 854 1 692 154 125
73 693 16 605 3 555 -2 049
DDK mio.
Transfers of interests Current expenditures, gross Hospitals, capital Social offers and special education, capital Other capital expenditures Current- and capital expenditures, gross Current revenues, hospitals Current revenues, social offers and special education Other current revenues Capital revenues Current- and capital expenditures, net Interest, expenditures Interest, revenues State refunds Settlement of VAT, net
Note: The regions raising of loans and financial changes are calculated figures, see note 2 and 3. 1
www.statbank.dk/regr31
2
Primarily non-divided expenditures to civil servant pensions. Net raising loans are calculates by the regions balance 2008. 3 The financial changes are calculated as a residual in comparison to the total net expenditures to financing.
Statistical Yearbook 2010
414
Microsoft Word − Table 382.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 382
Regions current- and capital accounts. 2008 Health
Social services and special education
Regional development
Joint purpose and administration
Interests etc.
Total
DDK mio.
Net expenditure, total
89 518
362
2 277
2 051
2
94 210
Gross expenditure, total
98 252
5 284
2 484
2 251
2
108 273
Compensation of employees1
41 628
3 792
253
941
-
46 614
Intermediate consumption Food Fuels and lubricants Purchase of land and buildings Acquisitions Other consumption goods
13 811 493 958 8 1 695 10 657
455 96 82 17 48 212
24 1 5 1 17
289 13 15 35 108 118
-
14 579 604 1 059 60 1 852 11 004
Services etc. VAT-exempt services Building contractors and craftsmen Payments to the state Payments to municipalities Payments to regions Other services
21 062 8 954 2 231 51 183 4 452 5 191
863 287 230 2 1 343
598 254 80 264
1 128 129 75 1 3 920
-
23 651 9 624 2 616 51 186 4 455 6 718
Grants and transfers Civil servant pensions Other transfers to persons Other grants and transfers
20 265 11 20 241 13
27 26 1
1 560 38 1 522
1 994 1 985 9
-
23 846 2 034 20 267 1 545
12
2
-
1
-
15
1 474 -28 1 177 2 610 -2 285
145 -1 3 192 -49
49 49 -
-2 102 -1 -1 -2 047 -53
2 2 -
-432 -30 1 179 807 -2 388
8 734
4 922
207
200
-
14 063
8 675 132 1 099 377 644 5 144 1 279
4 918 22 165 46 4 539 14 132
205 170 1 4 30
198 4 29 10 6 3 146
-
13 996 158 1 293 603 5 190 5 166 1 586
59 22 35 2
4 4 -
2 1 1 -
2 2 -
-
67 22 43 2
Financial expenditures Internal expenditure and revenue Regarding compensation of employees Regarding intermediate consumption Regarding services Internal revenue Gross revenue, total Revenue Rent received Sales of goods and services Payments from the state Payments from municipalities Payments from regions Other revenue Financial revenues2 Financial revenue Grants from municipalities State refunds Other financial revenue Note: Current- and capital expenditure is exclusive VAT. 1
www.statbank.dk/regr11
Income deducted from the Daily Cash Benefits Fund. 2 Inclusive state refunds.
Statistical Yearbook 2010
415
Microsoft Word − Table 383.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 383 (page 1 of 2)
Municipalities account. 2008 Current account Expenditure
Capital account
Revenue1
Expenditure
Revenue
Current- and capital account1
Taxes Net
Net
General grants Net
DDK mio.
All municipalities
363 577
114 920
23 011
7 429
264 239
212 496
47 231
Region Hovedstaden Copenhagen Frederiksberg Albertslund Allerød Ballerup Bornholm Brøndby Dragør Egedal Fredensborg Frederikssund Furesø Gentofte Gladsaxe Glostrup Gribskov Halsnæs Helsingør Herlev Hillerød Hvidovre Høje-Taastrup Hørsholm Ishøj Lyngby-Taarbæk Rudersdal Rødovre Tårnby Vallensbæk
113 184 33 952 5 386 2 475 1 444 3 691 2 848 2 658 727 2 317 2 825 2 935 2 413 4 649 4 938 1 654 2 758 2 246 4 673 1 945 3 913 3 394 3 432 1 450 1 858 3 314 3 448 2 689 2 424 728
33 872 9 082 1 422 873 343 1 107 783 777 131 601 891 845 585 1 716 1 976 583 923 755 1 660 576 1 663 830 952 366 687 933 1 121 831 675 185
7 050 2 239 368 112 60 254 44 163 10 134 117 84 93 676 330 88 166 138 269 89 226 201 218 51 151 99 217 114 263 76
2 049 612 62 2 109 79 17 4 11 23 135 11 22 227 71 76 46 25 52 46 145 95 31 1 14 51 4 35 41 2
84 313 26 497 4 270 1 712 1 052 2 759 2 092 2 040 595 1 827 1 916 2 163 1 899 3 382 3 221 1 083 1 955 1 604 3 230 1 412 2 331 2 670 2 667 1 134 1 308 2 429 2 540 1 937 1 971 617
75 940 22 584 4 405 1 103 1 311 2 318 1 369 1 339 679 1 785 1 819 1 865 2 062 4 393 2 856 987 1 686 1 162 2 674 1 113 2 051 2 162 2 007 1 547 741 2 818 3 374 1 553 1 597 580
7 257 3 876 -361 576 -216 462 767 622 -71 -47 101 299 -92 -1 542 368 119 206 395 536 316 173 584 575 -413 518 -331 -849 450 264 -28
54 879 2 156 2 780 4 260 4 349 3 568 3 681 1 527 3 972 5 187 2 418 2 254 5 680 5 605 1 089 1 928 1 301 3 124
17 793 643 762 1 419 1 383 1 263 1 029 412 1 302 1 711 732 763 2 015 2 042 237 647 394 1 039
3 030 76 91 149 303 161 368 56 84 383 112 214 398 128 112 122 121 152
823 22 49 100 83 50 130 11 36 82 32 70 72 13 9 14 25 25
39 293 1 567 2 060 2 890 3 186 2 416 2 890 1 160 2 718 3 777 1 766 1 635 3 991 3 678 955 1 389 1 003 2 212
30 272 1 338 1 985 2 024 2 424 1 800 2 096 1 056 1 617 2 882 1 292 1 242 3 581 2 572 915 1 109 803 1 536
8 227 301 161 937 651 585 588 80 1 081 739 374 306 280 1 151 -31 257 169 598
Region Sjælland Faxe Greve Guldborgsund Holbæk Kalundborg Køge Lejre Lolland Næstved Odsherred Ringsted Roskilde Slagelse Solrød Sorø Stevns Vordingborg Note: Expenditure is exclusive VAT. 1 Including
www.statbank.dk/regk31and regk11
state refunds.
Statistical Yearbook 2010
416
Microsoft Word − Table 383.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 383 (page 2 of 2)
Municipalities account. 2008 Current account Expenditure
Capital account
Revenue1
Expenditure
Revenue
Current- and capital account1
Taxes Net
Net
General grants Net
DDK mio.
Region Syddanmark Assens Billund Esbjerg Fanø Fredericia Faaborg-Midtfyn Haderslev Kerteminde Kolding Langeland Middelfart Nordfyns Nyborg Odense Svendborg Sønderborg Tønder Varde Vejen Vejle Ærø Aabenraa
78 271 2 597 1 573 8 738 211 3 502 3 157 3 706 1 528 5 339 1 023 2 426 1 725 2 011 12 280 4 022 4 623 2 723 3 110 2 430 6 975 477 4 095
24 844 797 467 3 288 63 1 285 877 1 204 473 1 458 282 841 436 520 3 738 1 343 1 346 860 964 639 2 464 157 1 342
5 393 191 75 388 24 630 127 267 118 412 64 226 73 60 665 302 267 126 142 126 912 60 138
1 547 43 42 129 3 107 62 97 17 160 26 23 16 12 271 58 31 40 58 36 269 12 35
57 273 1 948 1 139 5 709 169 2 740 2 345 2 672 1 156 4 133 779 1 788 1 346 1 539 8 936 2 923 3 513 1 949 2 230 1 881 5 154 368 2 856
41 895 1 416 908 4 057 136 1 912 1 722 1 958 856 3 406 479 1 340 946 1 122 6 419 1 976 2 669 1 317 1 739 1 314 3 941 206 2 056
13 616 522 256 1 445 17 521 599 672 217 723 283 314 358 396 2 481 773 834 581 481 521 774 131 717
Region Midtjylland Favrskov Hedensted Herning Holstebro Horsens Ikast-Brande Lemvig Norddjurs Odder Randers Ringkøbing-Skjern Samsø Silkeborg Skanderborg Skive Struer Syddjurs Viborg Århus
79 163 2 542 2 568 5 233 3 440 5 188 2 601 1 352 2 542 1 243 6 376 3 466 311 5 436 3 462 2 955 1 374 2 479 5 582 21 013
26 019 709 678 1 743 1 028 1 698 828 414 830 342 2 147 1 057 98 1 747 1 177 891 435 645 1 621 7 931
5 797 169 223 509 189 625 124 81 120 246 485 175 79 365 181 130 106 124 380 1 486
2 495 24 69 128 99 276 45 14 57 26 67 149 3 34 27 37 24 48 196 1 172
56 446 1 978 2 044 3 871 2 502 3 839 1 852 1 005 1 775 1 121 4 647 2 435 289 4 020 2 439 2 157 1 021 1 910 4 145 13 396
44 660 1 589 1 603 2 942 1 998 2 861 1 331 731 1 250 785 3 259 2 047 137 3 278 2 069 1 643 759 1 468 3 335 11 575
11 318 337 333 751 527 866 434 297 540 157 1 133 489 82 639 323 551 234 360 803 2 462
Region Nordjylland Brønderslev Frederikshavn Hjørring Jammerbugt Læsø Mariagerfjord Morsø Rebild Thisted Vesthimmerlands Aalborg
38 080 2 302 4 003 4 171 2 639 188 2 614 1 419 1 650 2 893 2 630 13 571
12 392 709 1 113 1 167 936 51 741 412 490 898 867 5 008
1 741 78 166 122 99 25 98 96 113 131 149 664
515 27 37 30 31 11 26 31 17 27 63 215
26 914 1 644 3 019 3 096 1 771 151 1 945 1 072 1 256 2 099 1 849 9 012
19 729 1 152 2 125 2 172 1 306 73 1 427 724 927 1 509 1 248 7 066
6 813 471 836 903 445 50 512 308 291 592 568 1 837
Statistical Yearbook 2010
417
Microsoft Word − Table 384.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 384
Municipalities current and capital account, net. 2008
Sum of municipalities situated in
Region Hovedstaden
Region Sjælland
Region Syddanmark
Region Midtjylland
Region Nordjylland
All regions
DKK mio.
Current item total, net
91 293
43 527
63 378
62 841
30 380
291 419
Children and young people Primary and lower secondary etc.1 Day care and clubs for children and young people Preventative measures for children and young people with special needs Residential care and foster homes etc.2
28 136 14 176 10 069 1 117 2 774
13 351 7 685 3 578 611 1 477
17 930 10 497 4 829 630 1 974
18 801 10 818 5 443 763 1 777
8 783 5 155 2 200 380 1 048
87 001 48 331 26 119 3 501 9 050
Elderly and adult with special needs Care etc. of elder and handicapped3 Preventative measures for elder and handicapped Residential care to elder and adults with special needs4 Relief measures, consumer goods, interior design, travel expenses Activity- and gathering offers and protected employment
18 007 11 000 809 4 205 1 015 978
8 217 4 956 425 1 750 622 464
12 341 7 730 690 2 394 883 644
12 163 7 569 833 2 370 743 648
6 397 4 091 251 1 328 391 336
57 125 35 345 3 008 12 047 3 654 3 070
Health expenses Liability services Other areas
4 654 20 240 20 256
2 148 11 228 8 583
3 197 17 637 12 273
3 135 17 200 11 542
1 459 8 005 5 736
14 593 74 310 58 390
State refunds, total
11 981
6 442
9 949
9 696
4 693
42 761
Capital items total, net
5 000
2 207
3 846
3 302
1 226
15 581
Children and young people Elder and adults with special needs Other areas
1 770 385 2 845
591 249 1 367
617 544 2 685
769 502 2 031
175 191 860
3 922 1 871 9 788
Interest, expenditures Interest, revenues General and special grants, total5 Settlement of VAT, net
1 210 1 669 7 258 59
581 410 8 227 61
1 057 579 13 617 33
663 696 11 318 150
325 195 6 813 26
3 836 3 549 47 233 329
Financing
76 655
31 297
44 169
45 246
20 256
217 623
Financed by: Taxes
75 940
30 273
41 895
44 659
19 729
212 496
Raising of loans Repayments on loans
3 522 4 028
2 131 1 809
1 761 1 440
1 962 1 407
1 259 1 083
10 635 9 767
Raising of loans, net
-506
322
321
555
176
868
75 434
30 595
42 216
45 214
19 905
213 364
1 221
702
1 953
32
351
4 259
753 468
446 256
1 422 531
914 -882
321 30
3 856 403
Financing, total Financial changes Of which: Consumption of liquid assets Other financial changes Note: Expenditure is exclusive VAT.
www.statbank.dk/regk31
1
Including: After school care, special education, special pedagogical arrangement etc. 2 Including: Secured 24-hour care centers for children and young people. 3 Home nursing care and other personal and practical help. 4 Senior homes, nursing homes, protected homes and other living arrangements to adults with special needs. 5 Including: The municipalities grant to the regions that are not defined by an activity on 6.8 DDK bn.
Statistical Yearbook 2010
418
Microsoft Word − Table 385.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 385
Municipalities current- and capital accounts. 2008 Housing and community amenities
Public utilities etc.
Traffic and infrastructure etc.
Education and culture
Health care
Social services and employment
Joint expenditures and administration etc.
Total
DDK mio.
Net expenditures, total
7 668
431
9 134
59 875
14 753
182 981
32 159
307 001
16 145
19 491
12 648
69 660
15 062
217 389
36 193
386 588
Compensation of employees1
2 843
1 562
2 929
41 896
3 254
77 194
21 600
151 279
Consumption goods Foods Fuels and lubricants Purchase of land and buildings Acquisitions Other consumption goods
3 722 33 556 2 523 95 516
4 975 6 3 535 49 152 1 233
1 805 8 545 31 256 965
4 552 374 1 155 94 173 2 755
317 7 20 39 26 226
8 981 1 695 1 200 376 205 5 505
1 951 170 281 188 227 1 084
26 303 2 292 7 292 3 301 1 135 12 284
Services etc. VAT-exempt services Building contractors and craftsmen Payments to the state Payments to municipalities Payments to regions Other services
8 300 1 603 3 930 72 69 2 627
12 794 1 508 4 720 86 9 6 470
6 466 1 045 3 082 89 20 422 1 807
19 071 4 515 3 178 4 050 3 854 453 3 022
10 993 576 125 6 71 10 000 215
46 405 14 877 4 190 42 14 205 4 217 8 874
9 437 1 377 1 050 155 55 2 6 799
113 466 25 502 20 275 4 499 18 282 15 093 29 814
Grants and transfers Civil servant pensions etc. Transfers to persons Other grants and transfers
1 132 47 1 084
8 2 5 1
1 838 1 5 1 831
3 982 50 1 058 2 874
481 2 474 5
84 409 82 931 1 477
3 657 3 352 104 200
95 506 3 408 84 625 7 473
14
152
2
-
-
24
-
191
134 244 10 258 -379
-
-391 918 31 475 -1 815
159 152 24 479 -496
17 35 6 21 -44
377 1 853 52 2 062 -3 591
-452 16 61 284 -814
-157 3 218 184 3 579 -7 138
8 477
19 059
3 515
9 785
309
34 409
4 034
79 588
8 271 844 1 006 123 92 25 6 181
18 890 1 9 536 9 4 9 340
3 498 5 1 930 43 131 1 389
9 702 79 3 446 448 4 134 75 1 520
275 5 56 48 75 14 77
33 453 1 736 12 103 559 15 375 290 3 390
3 828 76 466 206 144 8 2 928
77 917 2 746 28 543 1 436 19 955 412 24 825
206 176 30
169 4 165
17 17 -
83 73 10
34 34 -
956 862 94
206 150 56
1 671 1 316 355
Gross expenditures, total
Financial expenditures Internal expenditure and revenue Regarding compensation of employees Regarding intermediate consumption Regarding services Internal revenue Gross revenues, total Revenues Rent received Sales of goods and services Payments from the state Payments from municipalities Payments from regions Other revenues Financial revenues2 State refunds Other financial revenues Note: Current- and capital expenditures is exclusive VAT. 1
www.statbank.dk/regk11
Income deducted from the Daily Cash Benefits Fund. 2 Exclusive state refunds.
Statistical Yearbook 2010
419
Microsoft Word − Table 386.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 386
Taxpayers, income and tax 2007
2008*
thousand persons
Taxable population Danish population, end of year Of whom subject to assessment
5 476 4 813
5 511 4 859
DKK mio.
Provisional taxes +Total A-tax B-tax Share tax Voluntary payments Section 55 refunds
358 494 313 947 16 928 7 860 20 005 -246
366 953 326 959 17 241 8 611 14 453 -311
4 242 2 133
4 170 2 248
Finally assessed incomes +Taxable income (gross) +Income tax relief +Net taxable income
884 940 171 198 713 742
905 743 178 637 727 106
Final taxes +Total +Central government tax (State tax) Ordinary income tax, lower limit Additional income tax, intermediate limit Additional income tax, upper limit +Healthcare contribution +Tax on limited taxation +Church tax +Municipal tax +Corporation tax +Share tax +Imputed income from owner-occupied dwelling
343 380 73 510 46 415 9 098 17 882 56 739 1 377 5 167 174 038 4 689 16 131 11 729
348 863 78 273 48 569 9 883 19 034 57 929 1 640 5 220 178 923 3 956 10 818 12 104
68 331
71 536
13 005 22 561 9 556
16 168 24 992 8 824
12 460 22 884 10 424 4 284 6 140
16 512 25 159 8 647 4 442 4 205
Underpaid tax from previous years, etc. ÷Underpaid tax from previous years +Retained profits paid
Labour market contributions Results of final assessment Tax overpayment minus underpayment Tax overpayment Tax underpayment Tax overpayment after set-offs minus underpayment after set-offs (incl. interest, etc.) Tax overpayment, etc. for refunding Tax underpayment, etc. for collection For collection with provisional tax For collection separately
www.statbank.dk/447
Statistical Yearbook 2010
420
Microsoft Word − Table 387.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 387 (page 1 of 2)
Local government taxation Municipal tax rate
Municipal name
2009
Church tax rate 2010
2009
Budgeted municipal income tax revenue 2010
per cent
2009
2010
DKK mio.
Increase per cent
All Denmark
24.82
24.90
0.88
0.88
186 758
194 237
4.0
101 147
Region Hovedstaden Copenhagen Frederiksberg
24.23 23.80 23.10
24.26 23.80 23.10
0.70 0.80 0.48
0.71 0.80 0.50
62 306 17 260 3 897
64 420 18 065 3 876
3.4 4.7 -0.6
165 201 151 400 153 155 240 210 250 190 157 159 161 270 260 217 163 219 167 169 223 183 173 230 175 185 187
Albertslund Allerød Ballerup Bornholm Brøndby Dragør Egedal Fredensborg Frederikssund Furesø1 Gentofte Gladsaxe Glostrup Gribskov Halsnæs Helsingør Herlev Hillerød Hvidovre Høje-Taastrup Hørsholm Ishøj Lyngby-Taarbæk Rudersdal Rødovre Tårnby Vallensbæk
24.60 25.30 25.50 25.90 24.50 24.80 25.70 24.60 25.90 25.90 22.80 24.00 24.20 24.50 25.40 25.40 23.70 25.60 25.60 24.70 23.50 25.00 23.70 22.90 25.70 23.10 25.10
24.60 25.30 25.50 25.90 24.50 24.80 25.70 25.40 25.90 26.00 22.80 24.00 24.20 24.50 25.40 25.40 23.70 25.60 25.60 24.70 23.50 25.00 23.70 22.90 25.70 23.10 25.10
0.80 0.58 0.71 0.93 0.80 0.64 0.71 0.57 0.95 0.65 0.42 0.75 0.66 0.95 0.80 0.78 0.77 0.69 0.72 0.80 0.55 0.80 0.59 0.53 0.72 0.61 0.58
0.85 0.58 0.75 0.93 0.80 0.64 0.76 0.61 0.96 0.65 0.44 0.75 0.66 0.94 0.85 0.78 0.77 0.69 0.72 0.85 0.59 0.90 0.61 0.53 0.72 0.61 0.64
894 1 067 1 749 1 292 1 115 563 1 636 1 578 1 614 1 771 3 799 2 253 759 1 394 1 002 2 276 916 1 840 1 766 1 598 1 328 654 2 330 2 782 1 324 1 333 514
926 1 132 1 821 1 326 1 152 583 1 700 1 687 1 670 1 834 3 757 2 346 793 1 469 1 050 2 320 942 1 884 1 826 1 674 1 366 674 2 425 2 835 1 368 1 375 544
3.7 6.1 4.1 2.6 3.4 3.6 3.9 6.9 3.5 3.6 -1.1 4.1 4.5 5.4 4.7 1.9 2.8 2.4 3.4 4.8 2.8 2.9 4.1 1.9 3.4 3.1 5.9
320 253 376 316 326 259 350 360 370 306 329 265 330 269 340 336 390
Region Sjælland Faxe Greve Guldborgsund Holbæk Kalundborg Køge Lejre Lolland Næstved Odsherred Ringsted Roskilde Slagelse Solrød Sorø Stevns Vordingborg
25.21 26.10 23.90 25.10 24.60 25.30 24.90 25.40 26.70 25.00 26.60 26.70 25.20 24.70 24.60 26.40 25.00 24.90
25.30 26.10 23.90 25.80 25.10 25.30 24.90 25.40 26.70 25.00 26.60 26.70 25.20 24.70 24.60 26.40 25.00 24.90
0.98 1.08 0.73 1.20 0.96 1.01 0.87 1.06 1.23 0.98 0.98 0.99 0.84 0.96 0.92 0.95 1.10 1.02
0.98 1.08 0.73 1.20 0.96 1.01 0.87 1.06 1.23 0.98 0.98 0.99 0.84 0.96 0.92 0.95 1.10 1.02
27 439 1 203 1 769 1 897 2 217 1 593 1 930 991 1 495 2 601 1 097 1 122 3 172 2 376 825 999 727 1 425
28 481 1 247 1 818 2 010 2 318 1 680 2 005 1 023 1 517 2 690 1 125 1 173 3 261 2 464 884 1 048 750 1 467
3.8 3.6 2.8 5.9 4.6 5.5 3.9 3.2 1.5 3.4 2.5 4.5 2.8 3.7 7.3 4.9 3.2 2.9
420 530 561
Region Syddanmark Assens Billund Esbjerg
25.09 26.10 25.20 25.40
25.24 26.10 25.20 25.40
0.92 0.94 0.89 0.81
0.92 0.99 0.89 0.81
38 254 1 334 862 3 815
40 069 1 395 908 3 961
4.7 4.6 5.2 3.8
1 There
are special conditions applying to the municipality of Furesø. The tax rate of Farum is 27.10 per cent in 2009 and 27.20 per cent in 2010, while the tax rate of Værløse is 24.80 per cent in 2009 and 24.50 per cent in 2010.
Statistical Yearbook 2010
www.statbank.dk/pskat
421
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(X:100.0%, Y:100.0%)
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Public finance
Table 387 (page 2 of 2)
Local government taxation Municipal tax rate
Municipal name
2009
Church tax rate 2010
2009
Budgeted municipal income tax revenue 2010
per cent
2009
2010
DKK mio.
Increase per cent
563 607 430 510 440 621 482 410 480 450 461 479 540 550 573 575 630 492 580
Fanø Fredericia Faaborg-Midtfyn Haderslev Kerteminde Kolding Langeland Middelfart Nordfyns Nyborg Odense Svendborg Sønderborg Tønder Varde Vejen Vejle Ærø Aabenraa
24.30 25.50 25.80 25.50 25.80 25.00 27.80 25.40 25.50 26.10 24.50 26.10 25.20 25.00 24.60 24.90 23.30 26.10 25.40
24.30 25.50 26.10 26.50 26.10 25.00 27.80 25.80 26.00 26.10 24.50 26.80 25.20 25.00 25.10 24.90 23.40 26.10 25.40
1.14 0.86 1.05 0.95 1.00 0.94 1.18 0.90 1.04 1.15 0.68 1.06 0.93 1.20 1.02 1.06 0.91 1.20 0.95
1.14 0.88 1.05 0.95 1.00 0.94 1.18 0.95 1.04 1.15 0.68 1.06 0.93 1.20 1.02 1.06 0.91 1.15 0.95
102 1 710 1 622 1 820 781 2 926 446 1 236 893 1 034 5 873 1 860 2 472 1 239 1 545 1 261 3 307 207 1 909
110 1 791 1 724 1 978 810 3 056 464 1 337 954 1 068 6 022 1 992 2 569 1 289 1 670 1 324 3 462 214 1 970
7.7 4.8 6.3 8.7 3.8 4.4 4.0 8.1 6.8 3.4 2.5 7.1 3.9 4.0 8.1 5.0 4.7 3.7 3.2
710 766 657 661 615 756 665 707 727 730 760 741 740 746 779 671 706 791 751
Region Midtjylland Favrskov Hedensted Herning Holstebro Horsens Ikast-Brande Lemvig Norddjurs Odder Randers Ringkøbing-Skjern2 Samsø Silkeborg Skanderborg Skive Struer Syddjurs Viborg Århus
24.95 25.20 24.50 24.90 25.30 25.20 24.90 24.80 24.60 24.90 25.60 24.30 26.00 25.50 24.90 25.50 24.50 24.80 25.80 24.40
25.04 25.20 25.40 24.90 25.30 25.20 25.00 24.80 24.60 24.90 25.60 24.30 26.00 25.50 25.70 25.50 24.50 25.40 25.80 24.40
0.93 1.03 1.08 0.99 1.08 0.89 1.00 1.27 1.00 1.00 0.91 1.05 1.50 0.95 0.86 1.00 1.20 1.00 0.95 0.74
0.93 1.03 1.08 0.99 1.08 0.89 1.00 1.27 1.00 1.00 0.91 1.05 1.50 0.95 0.86 1.00 1.20 1.00 0.95 0.74
40 376 1 459 1 499 2 694 1 866 2 590 1 224 699 1 154 699 3 009 1 817 124 2 968 1 915 1 550 706 1 294 3 144 9 964
42 144 1 531 1 541 2 806 1 963 2 688 1 313 743 1 200 722 3 136 1 924 130 3 120 2 049 1 628 729 1 378 3 226 10 316
4.4 5.0 2.8 4.2 5.2 3.8 7.3 6.2 4.0 3.3 4.2 5.9 5.3 5.1 7.0 5.0 3.2 6.4 2.6 3.5
810 813 860 849 825 846 773 840 787 820 851
Region Nordjylland Brønderslev Frederikshavn Hjørring Jammerbugt Læsø Mariagerfjord Morsø Rebild Thisted Vesthimmerland Aalborg
25.48 26.70 25.20 24.90 25.10 25.60 25.70 25.30 25.10 25.50 26.90 25.40
25.57 26.70 25.20 25.40 25.30 25.60 25.70 25.30 25.10 25.50 27.20 25.40
1.08 1.10 1.03 1.19 1.20 1.30 1.15 1.20 1.20 1.28 1.18 0.93
1.10 1.10 1.03 1.19 1.20 1.30 1.15 1.20 1.20 1.28 1.18 0.98
18 383 1 124 2 007 2 027 1 184 64 1 332 686 913 1 423 1 229 6 394
19 123 1 183 2 058 2 131 1 226 64 1 403 687 963 1 486 1 281 6 642
4.0 5.3 2.6 5.1 3.5 -0.9 5.3 0.2 5.4 4.4 4.2 3.9
2
There are special conditions applying to the municipality of Ringkøbing-Skjern. The tax rate of Holmsland is 22.70 per cent in 2009 and 23.40 per cent in 2010, while the tax rate of the remaining part of the municipality is 24.40 per cent in 2009 and 2010.
Statistical Yearbook 2010
422
Microsoft Word − Table 388.docx
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Public finance
Table 388
Taxation of corporations. 2008 Less than DKK 100 000 Number of companies
All industries Agriculture, forestry and fishing Mining and quarrying Manufacturing Manufacture of food products, beverages and tobacco Textiles and leather products Wood and paper products and printing Oil refinery etc. Manufacture of chemicals Pharmaceuticals Manufacture of plastic, glass and concrete Basic metals and fabricated metal products Manufacture of electronic components Electrical equipment Manufacture of machinery Transport equipment Manufacture of furniture and other manufacturing Electricity, gas and steam supply Water supply, sewerage and waste management Contruction Wholesale and retail trade Transportation Accommodation and food service activities Information and communication Publishing, television and radio broadcasting Telecommunications IT and information service activities Financial and insurance Real estate activities Knowledge-based services Consultancy etc. Scientific research and development Advertising and other business services Travel agent, cleaning and other operationel services Public administration, defence and compulsory social security Education Human health and social work Human health activities Residential care Arts, entertainment and recreation activities Other service activities Activities of households as employers of domestic personnel Activities of extraterritorial organizations and bodies Activity not stated
Amount in Number of DKK mio. companies
More than DKK 1 mio.
Amount in Number of DKK mio. companies
Total
Amount in DKK mio.
Number of companies
Amount in DKK mio.
37 230 455 14 1 592
1 111 14 0 60
20 415 238 26 1 836
6 366 67 11 656
3 985 45 23 663
37 993 155 7 100 5 941
61 630 738 63 4 091
45 469 237 7 112 6 658
114 78 207 25 4 109 367
4 3 8 1 0 4 15
119 62 169 32 8 162 503
40 22 57 14 2 60 184
60 22 42 1 26 7 61 132
376 63 260 131 158 1 927 573 709
293 162 418 1 83 19 332 1 002
421 88 325 131 172 1 930 638 908
59 49 184 40
2 2 7 1
85 70 277 41
30 27 108 12
47 37 132 19
451 270 567 61
191 156 593 100
482 299 681 74
356 54
13 1
308 24
101 6
77 13
396 2 147
741 91
510 2 154
38 3 673 5 200 833 593
2 134 180 28 20
42 2 865 4 517 590 290
18 874 1 507 197 75
9 402 1 039 153 36
35 1 250 5 566 5 353 174
89 6 940 10 756 1 576 919
54 2 258 7 254 5 579 269
1 725
60
982
291
189
1 993
2 896
2 344
346 28 1 351 3 431 2 794 4 195 3 345 36 814
11 1 48 96 77 138 108 1 29
178 23 781 1 547 1 145 2 358 1 844 24 490
62 9 220 470 354 699 546 8 145
51 9 129 421 208 296 221 11 64
386 1 142 465 4 899 814 942 674 116 152
575 60 2 261 5 399 4 147 6 849 5 410 71 1 368
459 1 152 734 5 465 1 244 1 779 1 327 125 326
1 253
39
683
209
112
373
2 048
621
11
0
5
3
6
142
22
145
171 965 899 66
5 39 37 2
94 795 750 45
27 209 196 13
10 43 39 4
22 82 76 6
275 1 803 1 688 115
54 331 309 22
252 637
7 18
91 200
28 57
16 26
83 192
359 863
118 268
-
-
-
-
-
-
-
-
9 344
193
2 087
605
275
729
11 706
1 526
Note: Size of tax levied including all supplements, reductions and allowances.
Statistical Yearbook 2010
DKK 100 000-1 mio.
www.statbank.dk/selsk1, selsk2 and selsk3
423
Microsoft Word − Table 389.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 389
Customs and excise duties 2007
2008
2009
3 263
3 324
2 685
174 281
175 113
165 676
4 672
4 612
4 370
Duties on motor vehicles Weight duty Registration duty Duty on third-party liability insurance
35 130 8 712 24 321 2 097
32 615 10 544 20 031 2 040
23 683 9 827 12 001 1 855
Taxes on energy products Petrol Certain petroleum products Electricity Coal Natural gas CO2 Sulphur
36 152 9 209 8 548 8 664 1 413 3 124 5 091 103
36 768 8 876 8 763 8 697 1 471 3 799 5 076 86
36 702 8 736 8 953 8 792 1 576 3 555 5 019 71
Pollution taxes Certain retail containers Insecticides, herbicides, etc. Waste CFC Chlorinates solvents Nickel/cadmium batteries Effluent charges Nitrogen PVC and phathalates Mineral phosphorus
3 126 1 073 445 1 239 48 0 17 181 28 43 52
3 167 1 078 572 1 127 57 0 12 222 23 37 39
2 826 1 019 440 1 024 55 0 6 199 21 26 36
Duties on spirits, wine and beer Spirits Wine Beer Surcharge on alcoholic soft drinks
3 349 1 215 1 032 1 085 17
3 263 1 162 1 058 1 028 15
3 078 1 063 1 048 954 13
688 251 8 429
654 244 8 402
669 253 8 408
Duties on chocolate, sugar confect., etc. Chocolate, sugar confectionary Ice-cream
1 601 1 423 178
1 554 1 372 182
1 499 1 329 170
Duties on tobacco Cigarettes, smoking tobacco, etc. Cigars, cheroots and cigarillos Cigarette paper
7 280 7 203 44 33
7 072 7 003 40 29
7 177 7 166 33 28
Other duties Electric bulbs, etc. Raw materials Piped water Insurance of pleasure boats Casinos Passenger duty Slot machines Other duties
3 153 213 219 1 380 96 262 35 860 88
3 004 179 201 1 385 118 230 -5 809 87
2 762 148 131 1 372 116 186 • 726 83
272 695 -2 452
271 146 -2 537
251 127 -2 033
DKK mio.
Customs and import duties Value added tax Duty on wage and salary costs
Duties on non-alcoholic beverages Coffee Tea Mineral water
Customs and excise duties, total European Union
www.statbank.dk/15
Statistical Yearbook 2010
424
Microsoft Word − Table 390.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 390
Public sector. 2008 General government sector
Public quasi corporations
Public corporations
The public sector
DKK mio.
Production account Output Intermediate consumption Gross value added Consumption of fixed capital Net value added
488 054 159 613 328 441 32 082 296 359
28 162 16 123 12 039 5 321 6 717
133 749 73 823 59 926 12 998 46 928
649 964 249 559 400 406 50 401 350 005
Generation of income account Gross value added Taxes less subsidies on production Taxes on production Production subsidies GDP at factor cost Compensation of employees Gross operating surplus Consumption of fixed capital Net operating surplus
328 441 -2 837 -2 837 .. 331 277 299 196 32 082 32 082 0
12 039 168 168 .. 11 871 5 664 6 207 5 321 885
59 926 -223 .. 223 60 149 27 704 32 445 12 998 19 448
400 406 -2 892 -2 668 223 403 297 332 563 70 734 50 401 20 333
Allocation of primary income account Gross operating surplus Interest and dividends Taxes on production and imports Current taxes on income, wealth, etc. Actual contributions to social benefits Imputed contributions to social benefits International cooperation Other current transfers Gross primary income Interest and dividends Subsidies Current taxes on income, wealth, etc. Social contributions International cooperation Other current transfers Gross total expenditure Gross disposable income Consumption of fixed capital Net disposable income
32 082 42 600 297 630 516 344 17 413 14 255 1 554 11 271 933 149 31 906 37 101 .. 263 211 23 710 16 401 372 328 560 821 32 082 528 739
6 207 722 .. .. .. .. .. 101 7 031 3 410 0 .. 33 .. 20 3 463 3 567 5 321 -1 754
32 445 20 188 .. .. 5 731 .. .. .. 58 365 22 201 .. 3 111 3 419 .. .. 28 731 29 634 12 998 16 636
70 734 63 510 297 630 516 344 23 145 14 255 1 554 11 372 998 544 57 517 37 101 3 111 266 663 23 710 16 421 404 523 594 022 50 401 543 621
560 821 463 813
3 567 ..
29 634 ..
594 022 463 813
.. 97 008 32 082 64 926
.. 3 567 5 321 -1 754
1 822 27 811 12 998 14 813
1 822 128 387 50 401 77 986
97 008 4 755 5 731 107 494 31 815 .. 1 526 14 352 0 0 59 801
3 567 .. 75 3 642 9 570 .. -1 828 .. 12 -15 -4 112
27 811 .. .. 27 811 10 196 .. 419 .. .. .. 17 196
128 387 4 755 5 806 138 948 51 581 .. 117 14 352 12 -15 72 886
Redistribution of income account Gross disposable income Adj. for the change in net equity of households and pension funds, consumption expenditure Change in households net worth Gross saving Consumption of fixed capital Net saving Capital account Gross saving Capital taxes Other capital transfers Total gross saving and capital transfers Gross fixed capital formation Changes in stocks Acquisitions of land and rights, net Investment subsidies Other capital transfers Of which, public sub-sector Net lending/borrowing
www.statbank.dk/off14
Statistical Yearbook 2010
425
Microsoft Word − Table 391.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 391
Expenditure and revenue of general government 2007*
2008*
2009*
DKK mio.
Current outlays, total Compensation of employees Intermediate consumption Other taxes on production and other subsidies on production, net Social benefits in kind Real interest, etc. Subsidies Other current transfers
825 446 284 238 150 367 -2 648
854 051 299 196 159 613 -2 837
924 600 320 952 167 597 -4 055
24 519 34 261 37 235 297 475
25 750 31 906 37 101 303 322
25 799 41 164 42 994 330 149
Current revenue, total Sales of goods and services Income on wealth, earned income, etc. Taxes on production and import Current taxes on income, wealth, etc. Social security contributions Other current transfers
933 910 48 060 36 614 300 381 506 026 31 493 11 335
951 058 49 991 42 600 297 630 516 344 31 668 12 825
914 896 51 366 41 533 278 487 498 907 31 973 12 630
Capital outlays, total Non-financial capital accumulation Capital transfers
38 183 32 086 6 098
47 693 33 341 14 352
45 310 36 088 9 223
Capital revenue, total Capital taxes Other capital transfers
10 316 3 902 6 414
10 493 4 762 5 731
8 301 3 697 4 604
Current surplus (gross saving)
108 464
97 008
-9 704
Overall surplus (net lending)
80 597
59 808
-46 714
www.statbank.dk/off3 and off16
Table 392
Expenditure and revenue of general government by sub-sector. 2009* Central Social security government funds
Local General government government1 DKK mio.
Current outlays, total Compensation of employees Intermediate consumption Other taxes on production and other subsidies on production, net Social benefits in kind Real interest, etc. Subsidies Other current transfers
678 260 88 689 57 972 900 129 37 870 21 239 471 462
53 090 2 292 780 1 1 50 016
588 640 229 971 108 845 -4 956 25 671 3 293 21 756 204 061
924 600 320 952 167 597 -4 055 25 799 41 164 42 994 330 149
Current revenue, total Sales of goods and services Income on wealth, earned income, etc. Taxes on production and import Current taxes on income, wealth, etc. Social security contributions Other current transfers
659 641 20 154 37 293 255 605 315 389 6 841 24 358
54 156 10 124 16 187 37 835
596 489 31 202 4 115 22 882 183 518 8 945 345 827
914 896 51 366 41 533 278 487 498 907 31 973 12 630
18 882 12 343 6 539
2 204 7 2 196
24 281 23 738 543
45 310 36 088 9 223
6 242 3 692 2 549
-
2 115 4 2 111
8 301 3 697 4 604
Capital outlays, total Non-financial capital accumulation Capital transfers Capital revenue, total Capital taxes Other capital transfers Current surplus (gross saving)
-18 620
1 067
7 849
-9 704
Overall surplus (net lending)
-31 260
-1 137
-14 317
-46 714
1 Consolidated, i.e. excluding internal general government transfers.
Statistical Yearbook 2010
www.statbank.dk/off3
426
Microsoft Word − Table 393.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 393
Expenditure and revenue of general government 2007*
2008*
2009*
592 678 15 900 687 281 6 413 94 603 85 115
614 086 21 872 695 858 7 329 81 772 67 229
678 260 18 882 659 641 6 242 -18 620 -31 260
48 805 1 692 50 518 1 712 20
46 082 2 467 48 212 2 130 -338
53 090 2 204 54 156 1 067 -1 137
Local governments, total1 Current outlays Capital outlays Current revenue Capital revenue Current surplus Overall surplus2
523 143 20 663 535 292 3 976 12 149 -4 539
553 803 23 413 566 909 3 224 13 107 -7 083
588 640 24 281 596 489 2 115 7 849 -14 317
Of which: Counties Current outlays Capital outlays Current revenue Capital revenue Current surplus Overall surplus2
99 421 4 136 103 378 27 3 957 -152
106 587 4 907 109 992 53 3 406 -1 448
112 595 6 021 114 928 165 2 333 -3 523
Municipalities Current outlays Capital outlays Current revenue Capital revenue Current surplus Overall surplus2
445 514 16 527 453 706 3 948 8 192 -4 386
469 364 18 506 479 065 3 170 9 701 -5 636
497 717 18 260 503 233 1 950 5 516 -10 794
DKK mio.
government1
Central Current outlays Capital outlays Current revenue Capital revenue Current surplus Overall surplus2
Social security funds Current outlays Capital outlays Current revenue Capital revenue Current surplus Overall surplus2
1 Consolidated, i.e. excluding internal general-government transfers. 2 Current and capital surplus = change in net debt.
Statistical Yearbook 2010
www.statbank.dk/off3
427
Microsoft Word − Table 394.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 394
Expenditure of general government sector by type of transaction 2007*
2008*
2009*
mio. kr.
Total outlays
863 630
901 744
969 911
Current outlays, total
825 446
854 051
924 600
Compensation of employees Intermediate consumption Other taxes on production and other subsidies on production, net Social benefits in kind
284 238 150 367
299 196 159 613
320 952 167 597
-2 648 24 519
-2 837 25 750
-4 055 25 799
Income transfers, total Interest, etc. +Subsidies To public quasi-corporations To other corporations +Other income transfers To other levels of government To households To NPIHs2 To the rest of the world (a-d) a. To the Faroe Islands, net b. To Greenland, net c. To the EU d. To others
368 971 34 261 37 235 10 122 27 113 297 475 257 658 5 440 34 378 766 3 668 14 670 15 274
372 328 31 906 37 101 10 237 26 864 303 322 263 211 5 805 34 306 748 3 619 15 107 14 831
414 307 41 164 42 994 10 821 32 174 330 149 285 171 6 536 38 442 765 3 729 16 780 17 167
Capital outlays, total
38 183
47 693
45 310
Non-financial capital accumulation, total Acquisition of new fixed assets +Acquisition of buildings, and other existing investments, net +Changes in inventories +Acquisition of land and intangible assets, net
32 086 31 488
33 341 31 776
36 088 35 687
-13 82
40 -
-422 -
528
1 526
822
6 098
14 352
9 223
6 098 150 2 470 3 436 126 -84 -132 24 24
14 352 97 2 254 11 743 204 53 0 24 29
9 223 632 2 186 5 306 236 863 3 25 762 74
Capital transfers, total Investment grants and capital transfers To public quasi-corporations To other enterprises To other levels of government To households To NPIHs1 To the rest of the world (a-d) a. To the Faroe Islands, net b. To Greenland, net c. To the EU d. To others 1
To non-profit institutions (households).
www.statbank.dk/off3 and off16
Statistical Yearbook 2010
428
Microsoft Word − Table 395.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 395
Revenue of general government sector, by type of transaction 2007*
2008*
2009*
DKK mio.
1 Current
Current plus capital revenue
944 226
961 551
923 197
Current revenue, total Sales of goods and services Withdrawals of income from quasicorporations Interest Rents Taxes on production and imports Current taxes on income, wealth, etc. Compulsory social security contributions Voluntary social contributions Imputed social contributions Other income transfers From other levels of government From domestic private sector From the rest of the world From EU institutions From others
933 910 48 060
951 058 49 991
914 896 51 366
1 207 26 595 8 812 300 381 506 026 16 805 657 14 031 11 335 • 10 395 940 495 446
597 30 392 11 611 297 630 516 344 16 819 594 14 255 12 825 • 11 271 1 554 1 115 439
100 35 000 6 433 278 487 498 907 16 372 649 14 952 12 630 • 10 866 1 765 1 325 439
Capital revenue, total Capital taxes Other capital transfers From other levels of government From domestic private sector From the rest of the world From EU institutions From others
10 316 3 902 6 414 • 6 220 195 195 •
10 493 4 762 5 731 • 5 456 275 274 1
8 301 3 697 4 604 • 4 316 288 287 2
Current surplus (gross saving)
108 464
97 008
-9 704
Overall surplus (net lending)1
80 597
59 808
-46 714
and capital surplus = change in net debt.
Table 396
www.statbank.dk/off3 and off16
Consumption expenditure of general government sector 2007*
2008*
2009*
DKK mio.
Consumption expenditure (1+2+3)
439 129
463 813
492 118
1. Production Compensation of employees Consumption of fixed capital Intermediate consumption Other taxes on production and other Subsidies on production, net
462 669 284 238 30 713 150 367
488 054 299 196 32 082 159 613
517 684 320 952 33 190 167 597
-2 648
-2 837
-4 055
2. Social benefits in kind 3. Sales of goods and services
24 519
25 750
25 799
-48 060
-49 991
-51 366
www.statbank.dk/off26 and off28
Statistical Yearbook 2010
429
Microsoft Word − Table 397.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 397
Expenditure of general government sector by function
Expenditure
2007
2008
2009
863 628 116 350 25 732 16 890 4 349 10 723 20 356
901 743 122 806 33 873 16 677 3 356 13 392 19 716
969 911 135 258 30 962 17 523 4 719 14 819 21 955
38 300 28 036 27 270 767 17 172 9 176 1 528 3 453 2 714 301 48 652 13 766 1 822 142 220 28 950 2 482 1 270 8 881 2 121 2 261 4 499 9 380 8 776 604 125 098 8 783 19 860 91 757 174 4 524 26 442 8 129 10 228 7 103 982 111 959 57 319 23 489 19 201 8 304 3 647 371 659 89 293 115 783 83 587 43 762 11 165 18 394 9 675
35 792 26 492 25 674 818 18 066 9 711 1 591 3 576 2 889 298 49 295 14 261 2 468 166 213 29 940 897 1 351 8 708 2 041 2 147 4 520 8 136 7 677 460 133 096 8 893 21 110 98 497 244 4 353 27 398 8 790 10 648 6 994 967 120 178 60 880 24 934 22 070 8 146 4 148 387 567 96 109 121 181 87 912 41 932 11 402 19 227 9 805
45 281 22 979 22 019 960 19 745 10 470 1 666 4 055 3 216 337 52 314 14 375 2 906 48 245 32 181 1 177 1 383 8 521 1 736 1 954 4 831 10 066 7 974 2 092 142 786 8 572 22 491 106 632 26 5 065 27 690 8 286 11 412 7 076 916 130 599 65 976 26 497 23 865 9 499 4 762 419 953 100 743 128 621 93 514 53 101 11 619 21 901 10 455
DKK mio.
Total 1. General public services 1.1 Executive and legislative organs, financial and fiscal affairs, external affairs 1.2 Foreign economic aid 1.3 General services 1.4 Basic research and R&D general public services 1.5 General public services etc. 1.6 Public debt transactions and transfers of a general character between different levels of government 2. Defence 2.1 Military defence etc. 2.2 Civil defence 3. Public order and safety 3.1 Police services 3.2 Fire protection services 3.3 Law courts 3.4 Prisons 3.5 Public order and safety etc. 4. Economic affairs 4.1 General economic, commercial and labour affairs 4.2 Agriculture, forestry, fishing and hunting 4.3 Fuel and energy 4.4 Mining, manufacturing and construction 4.5 Transport, communication, other industries 4.6 R&D Economic affairs 4.7 Economic affairs etc. 5. Environmental protection 5.1 Waste and waste water management, pollution abatement 5.2 Protection of biodiversity and landscape 5.3 Environmental protection etc. 6. Housing and community amenities 6.1 Housing development 6.2 Housing and community amenities etc. 7. Health 7.1 Medical products, appliances and equipment 7.2 Outpatient services 7.3 Hospital services 7.4 R&D Health 7.5 Health etc. 8. Recreation, culture and religion 8.1 Recreational and sporting services 8.2 Cultural services 8.3 Religious and other community services 8.4 Recreation, culture and religion etc. 9. Education 9.1 Primary education 9.2 Youth-level education 9.3 Higher education 9.4 Adult and supplementary education 9.5 Education etc. 10. Social protection 10.1 Sickness and disability 10.2 Old age 10.3 Family and children 10.4 Unemployment 10.5 Housing 10.6 Social exclusion n.e.c. 10.7 Social protection etc.
www.statbank.dk/off23 and off23b
Statistical Yearbook 2010
430
Microsoft Word − Table 398.docx
(X:100.0%, Y:100.0%)
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Public finance
Table 398
Expenditure of general government and its subsectors by function. 2009*
Expenditure
Central government
Social security funds
Counties
Municipalities
Transfers within general government sector
General government sector
DKK mio.
Total 1. General public services 1.1 Executive and legislative organs, financial and fiscal affairs, ext. affairs 1.2 Foreign economic aid 1.3 General services 1.4 Basic research and R & D general public services 1.5 General public services etc. 1.6 Public debt transactions and transfers between diff. levels of government 2. Defence 2.1 Military defence etc. 2.2 Civil defence 3. Public order and safety 3.1 Police services 3.2 Fire protection services 3.3 Law courts 3.4 Prisons 3.5 Public order and safety etc. 4. Economic affairs 4.1 General economic, commercial and labour affairs 4.2 Agriculture, forestry, fishing and hunting 4.3 Fuel and energy 4.4 Mining, manufacturing and construction 4.5 Transport, communication, other industries 4.6 R & D Economic affairs 4.7 Economic affairs etc. 5. Environmental protection 5.1 Waste and waste water management, pollution abatement 5.2 Protection of biodiversity and landscape 5.3 Environmental protection etc. 6. Housing and community amenities 6.1 Housing development 6.2 Housing and community amenities etc. 7. Health 7.1 Medical products, appliances and equipment 7.2 Outpatient services 7.3 Hospital services 7.4 R & D Health 7.5 Health etc. 8. Recreation, culture and religion 8.1 Recreational and sporting services 8.2 Cultural services 8.3 Religious and other community services 8.4 Recreation, culture and religion etc. 9. Education 9.1 Primary education 9.2 Youth-level education 9.3 Higher education 9.4 Adult and supplementary education 9.5 Education etc. 10. Social protection 10.1 Sickness and disability 10.2 Old age 10.3 Family and children 10.4 Unemployment 10.5 Housing 10.6 Social exclusion n.e.c. 10.7 Social protection etc.
Statistical Yearbook 2010
697 142 284 744 31 720 17 522 4 719 14 798 213
55 294 3 -
118 616 916 4 202
515 977 40 537 -759 5 35 21 753
417 118 190 942 0 4 0 18 213
969 911 135 258 30 962 17 523 4 719 14 819 21 955
215 773 22 722 22 019 703 18 080 10 470 1 4 055 3 216 337 32 356 10 934 2 906 74 245 15 765 1 177 1 255 4 012 954 1 187 1 871 6 099 4 002 2 096 2 850 454 235 493 26 1 643 12 915 839 4 434 6 727 916 69 749 11 647 26 512 23 996 5 243 2 350 243 616 37 499 111 529 29 368 44 693 7 772 11 395 1 360
3 55 291 54 041 1 172 78
709 2 002 472 1 406 124 556 396 161 107 478 7 669 13 449 83 155 0 3 204 45 45 121 0 0 8 0 113 7 498 3 396 2 116 1 469 173 344
19 503 257 257 1 666 1 666 18 152 3 007 1 15 139 4 4 028 438 772 2 818 4 317 4 317 0 33 909 1 236 8 846 23 583 11 234 15 404 7 451 7 590 363 64 639 57 977 46 -131 4 440 2 308 333 067 98 836 107 298 78 431 9 643 11 614 18 452 8 793
190 708 0 0 0 1 0 1 0 0 0 194 37 0 27 0 129 0 0 75 51 5 19 350 344 5 1 452 787 39 599 11 16 674 4 656 13 0 3 911 3 648 61 8 184 10 219 520 38 988 92 322 15 754 55 276 7 767 9 291 121
45 281 22 979 22 019 960 19 745 10 470 1 666 4 055 3 216 337 52 314 14 375 2 906 48 245 32 181 1 177 1 383 8 521 1 736 1 954 4 831 10 066 7 974 2 092 142 786 8 572 22 491 106 632 26 5 065 27 690 8 286 11 412 7 076 916 130 599 65 976 26 497 23 865 9 499 4 762 419 953 100 743 128 621 93 514 53 101 11 619 21 901 10 454
431
Microsoft Word − Table 399.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 399
Subsidies 2008*
2009*
DKK mio.
Subsidies, total
45 060
50 248
Analysed by recipients: Subsidies to public quasi corporations Subsidies to other enterprises Subsidies to EU schemes
10 237 26 555 8 268
9 842 31 140 9 266
1. Subsidies on products, total
12 515
11 638
a. EU schemes, total Of which: Export subsidy schemes Other EU schemes b. Danish schemes, total Of which: Railways Local government buses, etc.
639 531 108 11 876 7 595 207
498 338 160 11 140 6 523 180
2. Other subsidies on production, total
32 545
38 610
a. EU schemes, total b. Danish schemes, total Of which: Interest subsidies Other private enterprises
7 629 24 916 2 387 14 938
8 768 29 842 3 662 17 952
8 268 7 959 309 36 792 37 101
9 266 8 857 409 40 982 41 391
Analysed by kind and scheme:
Analysed by source of finance: a. EU schemes, total EU share of EU schemes, total Danish share of EU schemes, total b. Danish schemes, total c. Financed by Denmark, total
www.statbank.dk/off17
Table 400
Current transfers to households from the general government sector 2008*
2009*
DKK mio.
Current transfers, total Social benefits other than social transfers in kind Civil servants’ pensions Special pension schemes Old-age and early-retirement pensions Early-retirement pay Unemployment benefit Cash benefits under Social Asst. Act Gross rehabilitation benefit Sickness and maternity benefit Child and youth allowances Sabbatical leave, child care Family allowance Housing subsidies Education grants Other transfers Other current transfers, total Transportation Other
263 211
285 171
258 483 19 848 196 120 692 22 035 7 943 11 581 2 952 23 845 3 948 274 13 773 11 300 11 329 8 766
279 269 21 266 220 127 204 21 479 15 287 12 523 2 833 24 798 4 007 185 14 304 11 608 12 678 10 877
4 728 1 158 3 569
5 902 1 426 4 476
www.statbank.dk/off10 and off10B
Statistical Yearbook 2010
432
Microsoft Word − Table 401.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 401
Total taxation 2008*
2009*
DKK mio.
Total taxation
839 613
800 457
Income taxes, total Personal income tax State income tax Municipality income tax Church tax Special contribution to labour market funds Tax on imp. income from owner-occupied dwelling Other personal income taxes Corporation tax Real interest tax
508 295 439 687 149 955 180 641 5 294 80 151 12 113 11 533 59 422 9 185
490 959 440 959 133 773 179 715 5 130 80 355 12 300 29 685 40 149 9 851
Compulsory contrib. to social-security schemes Social contributions from employees Social contributions from employers
16 819 16 642 177
16 372 16 231 140
4 205 4 205
3 975 3 975
36 627 4 755 10 371 21 494 6
36 609 3 688 10 351 22 562 9
273 528 175 472 4 669 3 338 74 999 19 099 36 791 3 154 7 105 3 267 5 583 8 138 8 047 91 6 780 1 128 2 092 3 560 133
252 398 167 953 4 479 2 647 66 466 11 858 36 406 2 758 7 179 3 079 5 187 5 264 5 184 79 5 441 1 055 2 012 2 373 149
139
144
611 455 16 632 207 467 4 058
574 691 16 187 206 583 2 995
Distribution by type of tax:
Other labour market contributions Labour market contributions from employers Taxes on wealth, real property, etc. Inheritance tax and gift tax Motor vehicle weight duty Taxes on real property Property release and surrender tax Taxes on goods and services VAT Tax on wage totals Customs and import duties Taxes on specific goods Vehicle registration duty Energy taxes Pollution duties Tobacco duties Duties on beer, wine and spirits Other taxes on specific goods Taxes on specific transactions Stamp duty Other taxes on specific transactions Taxes on specific services Turnover tax on football pools etc. Tax on insurance of vehicles and leisure craft Other taxes on specific services Other duties Other production taxes Distribution by receiving sub-sector Central government Social security funds Municipalities Supranational authorities (EU)
www.statbank.dk/off12
Statistical Yearbook 2010
433
Microsoft Word − Table 402.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 402
Taxation by national accounts distribution 2008*
2009*
DKK mio.
Total taxation
839 613
800 457
297 630 516 344 16 819 4 762
278 487 498 907 16 372 3 697
4 058
2 995
National accounts distribution: Danish schemes Taxes on production and imports Current taxes on income, wealth etc. Social contributions Capital taxes EU schemes Taxes on production and imports
per cent
Tax incidence1, total Taxes on production and imports Current taxes on income, wealth, etc. Compulsory contribution to social security Taxes on capital 1
48.3 17.4 29.7 1.0 0.3
Taxes and duties in percentage of gross domestic product.
Table 403
48.2 17.0 30.1 1.0 0.2 www.statbank.dk/off12
Bilateral official aid to developing countries. 2009 Program- NGO aid me and project aid
Other grants aid
Total
Programme and project aid
DKK mio.
NGO aid
Other grants aid
Total
DKK mio.
Total
5 808.9
1 032.1
1 870.2
8 711.3
Nicaragua
Africa, total Asia, total Latin America, total Europe, total Not land distributed Tanzania Mozambique Uganda Ghana Afghanistan Vietnam Kenya Benin Zambia Bangladesh Nepal Sri Lanka Burkina Faso Sudan Bolivia Zimbabwe Africa
3 347.1 1 605.4 363.5 4.0 489.0 507.5 457.1 399.1 420.6 326.1 282.1 230.6 274.6 223.6 227.1 194.3 154.3 189.9 44.0 168.5 77.8 106.8
550.5 227.4 135.5 1.3 117.4 41.7 49.2 90.9 46.9 31.4 24.3 34.6 30.5 17.6 30.3 0.4 0.0 17.0 12.4 25.7 -0.1
653.0 554.7 7.0 113.1 542.4 22.0 52.6 9.7 4.4 99.0 60.6 57.0 1.6 8.8 5.7 42.5 2.8 128.7 2.7 45.9 39.7
4 550.6 2 387.5 505.9 118.5 1 148.8 571.3 558.9 499.7 472.0 456.5 367.0 322.2 274.6 255.7 253.5 230.3 197.2 192.7 189.7 183.5 149.4 146.4
Somalia Central America Gaza/West Bank South Africa Mali China Egypt Cambodia Iraq Ethiopia Indonesia Bhutan Niger Burma Liberia Middel East Burundi Malawi Maldives Sub-Saharan Africa Southern Africa Asia
135.2
8.6
0.7
144.4
36.8 52.0 42.2 57.9 68.2 57.9 77.3 15.9 62.9 1.1 13.4 60.5 50.5 33.0 33.6 38.2 39.3 32.2 11.2 12.3
58.8 10.5 8.0 3.8 10.9 18.9 17.5 5.0 0.7 11.5 6.1 12.6 0.8 4.3 39.6 3.0 18.0 16.9
77.1 1.3 56.0 41.8 26.3 36.9 53.1 14.8 52.3 51.1 4.1 13.1 0.9 4.4 37.0 -0.2 0.8 6.8 0.7
113.8 112.1 108.7 107.6 98.3 94.8 88.1 88.0 77.7 71.0 70.0 65.4 62.0 52.3 47.1 43.4 41.3 39.4 39.3 35.9 35.6 29.8
Source: Danish Ministry of Foreign Affairs, Department of International Development Co-operation (DANIDA)
Statistical Yearbook 2010
434
Microsoft Word − Table 404.docx
(X:100.0%, Y:100.0%)
Created by Grafikhuset Publi PDF.
Public finance
Table 404
Danish official aid to developing countries 20091
2008 DKK mio.
Total official aid
12 176
12 097
Bilateral aid, total
8 450
8 707
Projects and project aid Africa Asia and Latin America Personnel Private Sector Programme Various credit facilities Aid in the form of loans, debt relief Aid to regional areas and localities Human rights and democratising Grants through NGOs Special environmental aid for developing countries Research and information in Denmark Extraordinary humanitarian contributions and International The Neighbourhood Programme Other
2 461 1 398 369 183 349 450 246 301 961 447 215 933 144 -7
2 785 1 469 356 211 350 23 135 480 1 032 612 245 873 141 -5
Multilateral aid, total
3 726
3 390
38 395 208 621 180 257 97 749 58 301 488 28 330 -24
46 362 209 652 100 240 97 584 31 340 318 18 425 -32
International development studies United Nations Development Programme United Nations Children's Fund (UNICEF) HIV/AIDS, Population and Health Programme United Nations Agricultural and Food Programme Global environmental programmes Other United Nations aid programmes World Bank Group Regional banks Regional and other funds EU development aid International Human rights organizations Multilateral human aid Other 1
Budget figures.
Source: Danish Ministry of Foreign Affairs, DANIDA www.statbank.dk/15
Statistical Yearbook 2010
435