Statistika državnog duga i deficita Republike Hrvatske u okviru procedure prekomjernog proračunskog deficita

professional thesis

• Author: Milana Brkić
• Mentor: Anto Bajo (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Anto Bajo (član povjerenstva)
• Committee member: Ivan Lovrinović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Svrha rada je objasniti tretman transakcija proračunskog deficita i javnog duga po ESA 1995 metodologiji, detaljno prikazati sadržaj Fiskalnog izvješća, proces njegove kompilacije i rokove kojima se predaje na pregled i odobravanje statističkom tijelu Europske komisije - Eurostatu. U radu su prikazani osnovni metodološki standardi sustava statistike javnih financija GFS 2001, te njegova usporedivost sa sustavom ESA 1995, s posebnim osvrtom na stanje statistike javnih financija. Rezultati istraživanja pokazuju da su provedene ključne metodološke prilagodbe pridonijele dobivanju kvalitetnijeg uvida u državne financije. Posljedično, postignuto je znatno poboljšanje kvalitete statističke podloge koja služi u donošenju kvalitetnijih mjera za fiskalnu konsolidaciju. Analizirane su fiskalne pozicije zemalja članica EU, obavljena usporedna analiza proračunskog deficita i javnog duga prije i nakon usvajanja PPPD-a, uzroci ulaska zemalja u PPPD-a te su procijenjeni utjecaji primijenjenih mjera iz PPPD-a na stanje javnih financija država članica EU prije i nakon izlaska iz PPPD-a. Ostvarenje ciljane veličine hrvatskog proračunskog deficita zadanog od EK u nadolazećem razdoblju jedino je moguće uz snažne mjere fiskalne konsolidacije i to primarno na rashodnoj strani državnog proračuna.

Abstract (english)

The purpose of this thesis is to explain the treatment of the transactions related to general government deficit and debt according to the ESA 1995 rules, to examine the content of EDP notification tables, the process of its compilation and the deadlines in which the EDP notification has to be submitted to Eurostat for its control and approval. The thesis explores the main methodological standards of Government Finance Statistics 2001, its comparability with the European System of National Accounts 1995, and reviews the current state of play of government finance statistics in Croatia. Research results show that the implementation of the key methodological adjustments has contributed for having a better insight and overview on government finances. Consequently, a significant improvement in the quality of statistical basis used for better decision-making on fiscal consolidation measures was achieved. The analysis of fiscal position of EU Member States was carried out, together with the comparative analysis on the levels of government deficit and debt before and after the adoption of excessive deficit procedure, the analysis of the causes for opening excessive deficit procedure and the estimation of the effects of the adopted policies from EDP on Member States’ government finances before and after the abrogation of EDP. The targets set by the European Commission regarding the levels of Croatian headline deficit and debt could be achieved only by strong fiscal consolidation measures, especially on the expenditure side of the national budget.

• Keywords: statistika javnih financija; procedura prekomjernog proračunskog deficita; deficit; javni dug; opća država; reforme
• Keywords (english): government finance statistics; excessive deficit procedure; deficit; public debt; general government; reforms
• Language: croatian
• URN:NBN: urn:nbn:hr:148:435735
• Study programme: Title: Business Administration- MBA; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica poslovnog upravljanja-MBA (sveučilišni/a specijalist/specijalistica poslovnog upravljanja-MBA)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Repository: REPEFZG
• Created on: 2016-11-11 07:38:32