Public finance. Public sector. Public sector. Public finance

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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.

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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

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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.

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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

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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.

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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

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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%)

Created by Grafikhuset Publi PDF.

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%)

Created by Grafikhuset Publi PDF.

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%)

Created by Grafikhuset Publi PDF.

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

Microsoft Word − Table 387.docx

(X:100.0%, Y:100.0%)

Created by Grafikhuset Publi PDF.

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

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(X:100.0%, Y:100.0%)

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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

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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

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(X:100.0%, Y:100.0%)

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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

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(X:100.0%, Y:100.0%)

Created by Grafikhuset Publi PDF.

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%)

Created by Grafikhuset Publi PDF.

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

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(X:100.0%, Y:100.0%)

Created by Grafikhuset Publi PDF.

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

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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

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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%)

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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%)

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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

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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