Proiect Buget Si Trezorerie

Universitatea Babes-Bolyai
Facultatea de tiine Economice i Gestiunea Afacerilor
Analiza bugetului Frantei

pe perioada 2000-2009
Studente: Tama Mdlina-Gabriela

Turtureanu Alexandra
Secia: Finane Bnci
Grupa 8
Cuprins
ANALIZA BUGETULUI UNEI TARI ............................................................................................................. 3

1.Analiza cheltuielilor bugetare COFOG .................................................................................................. 3
A.Date absolute ..................................................................................................................................... 3
B.Indici cu baz fix .............................................................................................................................. 4
C.Indici cu baza in lant .......................................................................................................................... 5
D.Ponderi .............................................................................................................................................. 6
E.Grafice ............................................................................................................................................... 7
F.Comentarii ........................................................................................................................................ 13
2.Analiza veniturilor bugetare ................................................................................................................. 14
A.Date absolute ................................................................................................................................... 14
B.Indici cu baz fix 2000 ................................................................................................................... 16
C.Indici cu baz n lan ........................................................................................................................ 16
D.Ponderi ............................................................................................................................................ 17
E.Grafice ............................................................................................................................................. 18
F.Comentarii ........................................................................................................................................ 23
3.Analiza total venituri si cheltuieli .......................................................................................................... 25
A.Date absolute ................................................................................................................................... 25
B.Indici cu baz fix ............................................................................................................................ 25
D.Grafice ............................................................................................................................................. 26
E.Comentariu ...................................................................................................................................... 32
4.Analiza cheltuielilor si veniturilor/PNB ................................................................................................. 33
A.Date absolute ................................................................................................................................... 33
B.Indici cu baz fix ............................................................................................................................ 33
D.Grafice ............................................................................................................................................. 34
E.Comentariu ...................................................................................................................................... 40
5. Analiza total venituri si cheltuieli Franta/ EU27 .................................................................................. 41
A.Date absolute ................................................................................................................................... 41
B.Indici cu baz fix 2002 ................................................................................................................... 42
C.Indici cu baza in lan ........................................................................................................................ 43
D.Grafice ............................................................................................................................................. 44
E.Comentarii........................................................................................................................................ 49
6.Concluzii finale ..................................................................................................................................... 50
ANALIZA UNUI VENIT LA NIVEL EU27 ................................................................................................... 51
A.Descrierea elementului D59 A(Current taxes on capital) .................................................................... 51
B.Date absolute ...................................................................................................................................... 52
C.Indici cu baz fix ................................................................................................................................ 55
D.Indici cu baz in lan ............................................................................................................................ 57
E.Ponderi ................................................................................................................................................ 59
F.Grafice ................................................................................................................................................. 61
G.Comentarii ........................................................................................................................................... 70
ANALIZA BUGETULUI UNEI TARI
1.Analiza cheltuielilor bugetare COFOG
A.Date absolute
General Government
Table: Government expenditure by function (COFOG)
Unit: Millions of euro (from 1.1.1999)/Millions of ECU
(up to 31.12.1998)
Sector: General government
Geo: France (Frana)
Indicator naional: Total general government expenditure
COFOG99/TIME
TOTAL-Total
GF01-General public services
GF02-Defence
GF03-Public order and safety
GF04-Economic affairs
GF05-Environment protection
GF06-Housing and community
amenities
GF07-Health
GF08-Recreation, culture and
religion
GF09-Education
GF10-Social protection
2000
744,253.0
0
109,725.0
0
29,694.00
16,806.00
46,700.00
9,961.00
2001
772,060.0
0
111,772.0
0
30,811.00
18,467.00
45,801.00
10,772.00
2002
815,144.0
0
113,350.0
0
32,179.00
20,159.00
50,145.00
11,497.00
2003
849,587.0
0
117,864.0
0
31,011.00
21,515.00
49,775.00
12,467.00
2004
883,073.0
0
119,784.0
0
32,365.00
22,050.00
49,759.00
13,670.00
24,207.00
102,776.0
0
25,428.00
107,988.0
0
27,457.00
115,995.0
0
28,343.00
123,768.0
0
29,876.00
130,054.0
0
15,966.00
18,143.00
20,664.00
91,031.00
297,387.0
0
94,610.00
308,268.0
0
99,092.00
324,606.0
0
22,411.00
101,231.0
0
341,202.0
0
23,645.00
102,371.0
0
359,499.0
0
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF08-Recreation, culture and religion
GF09-Education
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
2005
921,454.0
0
125,877.0
0
33,235.00
22,751.00
51,566.00
14,578.00
2006
952,121.0
0
124,867.0
0
33,395.00
23,220.00
52,616.00
15,497.00
2007
991,192.0
0
130,583.0
0
33,871.00
23,558.00
54,273.00
16,327.00
2008
1,027,044.0
0
138,755.00
34,284.00
24,192.00
54,665.00
16,838.00
:
:
:
:
:
31,137.00
135,919.0
0
25,274.00
105,386.0
0
375,731.0
0
33,417.00
141,023.0
0
27,093.00
107,854.0
0
393,139.0
0
36,019.00
147,316.0
0
28,480.00
111,418.0
0
409,347.0
0
36,687.00
152,753.00
29,765.00
:
:
114,012.00
425,094.00
Minim
744,253.00
109,725.00
29,694.00
16,806.00
45,801.00
9,961.00
Maxim
1,027,044.00
138,755.00
34,284.00
24,192.00
54,665.00
16,838.00
Media
883,992.00
121,397.44
32,316.11
21,413.11
50,588.89
13,511.89
24,207.00
102,776.00
15,966.00
91,031.00
297,387.00
36,687.00
152,753.00
29,765.00
114,012.00
425,094.00
30,285.67
128,621.33
23,493.44
103,000.56
359,363.67
2009
:
B.Indici cu baz fix

COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
2000
1.00
1.00
1.00
1.00
1.00
1.00
2001
1.04
1.02
1.04
1.10
0.98
1.08
2002
1.10
1.03
1.08
1.20
1.07
1.15
2003
1.14
1.07
1.04
1.28
1.07
1.25
2004
1.19
1.09
1.09
1.31
1.07
1.37
2005
1.24
1.15
1.12
1.35
1.10
1.46
2006
1.28
1.14
1.12
1.38
1.13
1.56
2007
1.33
1.19
1.14
1.40
1.16
1.64
2008
1.38
1.26
1.15
1.44
1.17
1.69
1.00
1.00
1.00
1.00
1.00
1.05
1.05
1.14
1.04
1.04
1.13
1.13
1.29
1.09
1.09
1.17
1.20
1.40
1.11
1.15
1.23
1.27
1.48
1.12
1.21
1.29
1.32
1.58
1.16
1.26
1.38
1.37
1.70
1.18
1.32
1.49
1.43
1.78
1.22
1.38
1.52
1.49
1.86
1.25
1.43
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
Minim
1.00
1.00
1.00
1.00
0.98
1.00
Maxim
1.38
1.26
1.15
1.44
1.17
1.69
Media
1.19
1.11
1.09
1.27
1.08
1.36
1.00
1.00
1.00
1.00
1.00
1.52
1.49
1.86
1.25
1.43
1.25
1.25
1.47
1.13
1.21
C.Indici cu baza in lant

COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
2000
:
:
:
:
:
:
2001
1.04
1.02
1.04
1.10
0.98
1.08
2002
1.06
1.01
1.04
1.09
1.09
1.07
2003
1.04
1.04
0.96
1.07
0.99
1.08
2004
1.04
1.02
1.04
1.02
1.00
1.10
2005
1.04
1.05
1.03
1.03
1.04
1.07
2006
1.03
0.99
1.00
1.02
1.02
1.06
2007
1.04
1.05
1.01
1.01
1.03
1.05
2008
1.04
1.06
1.01
1.03
1.01
1.03
2009
:
:
:
:
:
:
1.05
1.05
1.14
1.04
1.04
1.08
1.07
1.14
1.05
1.05
1.03
1.07
1.08
1.02
1.05
1.05
1.05
1.06
1.01
1.05
1.04
1.05
1.07
1.03
1.05
1.07
1.04
1.07
1.02
1.05
1.08
1.04
1.05
1.03
1.04
1.02
1.04
1.05
1.02
1.04
:
:
:
:
:
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
Minim
1.03
0.99
0.96
1.01
0.98
1.03
Maxim
1.06
1.06
1.04
1.10
1.09
1.10
Media
1.04
1.03
1.02
1.05
1.02
1.07
1.02
1.04
1.05
1.01
1.04
1.08
1.07
1.14
1.05
1.05
1.05
1.05
1.08
1.03
1.05
:
:
:
:
:
D.Ponderi
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
2000
100.00
14.74
3.99
2.26
6.27
1.34
2001
100.00
14.48
3.99
2.39
5.93
1.40
2002
100.00
13.91
3.95
2.47
6.15
1.41
2003
100.00
13.87
3.65
2.53
5.86
1.47
2004
100.00
13.56
3.67
2.50
5.63
1.55
2005
100.00
13.66
3.61
2.47
5.60
1.58
2006
100.00
13.11
3.51
2.44
5.53
1.63
2007
100.00
13.17
3.42
2.38
5.48
1.65
2008
100.00
13.51
3.34
2.36
5.32
1.64
3.25
13.81
2.15
12.23
39.96
3.29
13.99
2.35
12.25
39.93
3.37
14.23
2.54
12.16
39.82
3.34
14.57
2.64
11.92
40.16
3.38
14.73
2.68
11.59
40.71
3.38
14.75
2.74
11.44
40.78
3.51
14.81
2.85
11.33
41.29
3.63
14.86
2.87
11.24
41.30
3.57
14.87
2.90
11.10
41.39
COFOG99/TIME
TOTAL-Total
GF02-Defence
amenities
GF07-Health
GF09-Education
Minim
100.00
13.11
3.34
2.26
5.32
1.34
Maxim
100.00
14.74
3.99
2.53
6.27
1.65
Media
100.00
13.78
3.68
2.42
5.75
1.52
3.25
13.81
2.15
11.10
39.82
3.63
14.87
2.90
12.25
41.39
3.41
14.51
2.63
11.70
40.59
E.Grafice
450,000.00
France
Total general
govermment
expenditure(COFOG)
SUME ABSOLUTE
400,000.00
350,000.00
300,000.00
GF01-General public
services
GF02-Defence
250,000.00
GF03-Public order and
safety
200,000.00
GF05-Environment
protection
GF06-Housing and
community amenities
GF07-Health
150,000.00
100,000.00
GF08-Recreation, culture
and religion
GF09-Education
50,000.00
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008
1,200,000.00
France
Total general
govermment
expediture (COFOG)
SUME CUMULATE
1,000,000.00
800,000.00
GF09-Education
600,000.00

religion
GF07-Health
amenities
400,000.00
200,000.00

GF02-Defence
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008
Se observ c din totalul cheltuielilor cea mai mare valoare este reprezentat de cheltuielile
cu protecia social aceastea avand o tendin de cretere pe perioada 2000-2008. Pe locul al
doilea se situeaz ca valoare absolut cheltuielile cu sanatatea urmate de cheltuielile publice
avand i acestea o pondere nsemnat fa de celelalte. Pe ultimul loc n cadrul cheltuielilor se
gsesc cheltuielile privind mediul.
Evolutia cheltuielilor totale

1,200,000.00
1,000,000.00
800,000.00
600,000.00
TOTAL-Total
400,000.00
200,000.00
0.00
2000
2001
2002
2003
2004
2005
2006
2007
2008
n perioada 2000-2008 cheltuielile totale au avut un trend crescator.
Evolutia valorilor minime,maxime,medii
1,200,000.00
TOTAL-Total
1,000,000.00
GF01-General public
services
GF02-Defence
800,000.00

safety
600,000.00
GF05-Environment
protection
GF06-Housing and
community amenities
GF07-Health
400,000.00
GF08-Recreation, culture
and religion
GF09-Education
200,000.00
0.00
Minim
Maxim
Media
Conform graficelor de mai sus se observ c valorile minime se situeaz ntre 9000 i
300000, valorile maxime intre 16000 i 430000 iar valorile medii intre 13000 i 360000.
10
Indici cu baza fixa

TOTAL-Total
2.00
1.80
GF02-Defence
1.60
1.40
1.20
1.00

amenities
GF07-Health
0.80
0.60

religion
GF09-Education
0.40
0.20
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008
Conform graficului de mai sus se observ c cea mai mare cretere o nregistreaz
cheltuielile cu recreaia,cultura i religia fa de anul de referin 2000 urmat de cheltuielile cu
protecia mediului .
11
Indici cu baza in lant

1.16
TOTAL-Total :
1.14
GF01-General public services :
1.12
GF02-Defence :
1.10
GF03-Public order and safety :
1.08
GF04-Economic affairs :
1.06
:
amenities :
GF07-Health :
1.04
1.02
1.00
0.98

religion :
GF09-Education :
0.96
0.94
0
10
GF10-Social protection :
Conform graficelor de mai sus se observ ca cea mai mare cretere n perioada
analizat a avut loc pentru cheltuielile cu religia si cultura, n anul 2001 fa de 2000 i 2002
fa de 2001 de aproximativ de 0.14 ori (14%). O alt cretere important a fost nregistrat de
cheltuilelile alocate proteciei mediului, care s-au modificat cu 10% n 2004 fa de 2003.
Cele mai importante diminuri ale chetuielilor au fost de aproximativ 4% n anul 2003
fa de 2002 pentru cheltuielile cu aprarea .
12
Ponderea cheltuielilor in total

100%
90%
GF09-Education
80%
GF08-Recreation,
culture and religion
GF07-Health
70%
60%
GF06-Housing and
community amenities
GF05-Environment
protection
50%
40%
30%

safety
GF02-Defence
20%
10%
0%
2000 2001 2002 2003 2004 2005 2006 2007 2008
GF01-General public
services
n sectorul general,cele mai mari ponderi le-a nregistrat cheltuielile cu protecia social urmate
de cheltuielile cu sntatea,cheltuielile publice iar cele mai mici ponderi s-au nregistrat n
cadrul cheltuielilor cu protecia mediului.
F.Comentarii
Per ansamblu, se poate observa ca Frana, n perioada 2000-2009 urmeaz o politica de
cretere a cheltuielilor n sectorul general, pentru toate categoriile. Aceasta finaneaz cu
precadere sectorul proteciei sociale, acestea reprezentnd n medie 40,59% din totalul
cheltuielilor.
Pe locul al doilea se regsesc cu o pondere de 14,51% cheltuielile cu sntatea, urmate
fiind de cheltuielile publice cu pondere de 13,78%,cheltuielile cu educaia cu o pondere de
11,70% i cheltuielile cu economia u o pondere de 5,70%.
Pentru urmatoarele categorii de cheltuieli,aprare, housing and community amenities, si
ordine si protecie public, s-au alocat resurse relativ egale, de aproximativ 3%, pe ultimul loc
situndu-se cheltuielile cu protecia social cu o pondere de 1,52%.
Cea mai mare cretere n perioada studiat au nregistrat-o cheltuielile privind protecia
social. De asemenea o cretere semnificativ se observ n cadrul cheltuielilor publice, ns
doar n ultimul an de aproximativ 8 000 milioane euro.
13
2.Analiza veniturilor bugetare
A.Date absolute
Table: Main national accounts tax aggregates
Unit: Millions of euro (from 1.1.1999)/Millions of ECU (up to 31.12.1998)
Geo: Franta
INDIC_NA/TIME
D2 - Taxes on production and imports
D21 - Taxes on products
D211 - Value added type taxes (VAT)
D212 - Taxes and duties on imports excluding VAT
D214 - Taxes on products, except VAT and import taxes
D29 - Other taxes on production
D5 - Current taxes on income, wealth, etc.
D51 - Taxes on income
D59 - Other current taxes
D91 - Capital taxes
D611 - Actual social contributions
D612 - Imputed social contributions
Total receipts from taxes and social contribution
2000
219,329.00
159,184.00
99,018.00
248.00
59,918.00
60,145.00
173,140.00
160,775.00
12,365.00
6,907.00
231,857.00
26,002.00
653,247.00
INDIC_NA/TIME
D21 - Taxes on products
D214 - Taxes on products, except VAT and import
taxes
D91 - Capital taxes
2005
265,499.00
191,820.00
123,113.00
379.00
2006
275,556.00
199,494.00
128,120.00
75.00
2007
285,488.00
204,583.00
132,722.00
241.00
2008
288,686.00
205,560.00
134,026.00
216.00
2009
284,661.00
197,262.00
127,312.00
209.00
68,328.00
73,679.00
194,667.00
178,690.00
15,977.00
9,006.00
281,093.00
71,299.00
76,062.00
211,538.00
194,010.00
17,528.00
8,346.00
296,462.00
71,620.00
80,905.00
216,662.00
197,753.00
18,909.00
8,910.00
306,581.00
71,318.00
83,126.00
223,523.00
204,158.00
19,365.00
7,894.00
315,097.00
69,741.00
87,399.00
186,780.00
166,922.00
19,858.00
7,479.00
315,760.00
14
2001
221,448.00
160,436.00
100,205.00
247.00
59,984.00
61,012.00
181,859.00
168,991.00
12,868.00
7,314.00
241,208.00
26,742.00
673,493.00
2002
231,169.00
167,986.00
103,820.00
261.00
63,905.00
63,183.00
175,106.00
161,744.00
13,362.00
7,152.00
250,318.00
27,941.00
688,582.00
2003
238,569.00
173,590.00
108,776.00
266.00
64,548.00
64,979.00
174,174.00
160,349.00
13,825.00
7,374.00
260,884.00
29,412.00
708,504.00
2004
254,085.00
184,682.00
117,060.00
283.00
67,339.00
69,403.00
184,315.00
169,663.00
14,652.00
8,610.00
269,053.00
30,152.00
743,288.00
31,215.00
31,947.00
33,150.00
34,718.00
779,748.00
820,745.00
846,383.00
865,334.00
INDIC_NA/TIME
Minim
Maxim
Medie
219,329.00 288,686.00 256,449.00
99,018.00 134,026.00 117,417.20
75.00
379.00
242.50
D214 - Taxes on products, except VAT and import
taxes
59,918.00
71,620.00
66,800.00
60,145.00
87,399.00
71,989.30
173,140.00 223,523.00 192,176.40
160,349.00 204,158.00 176,305.50
12,365.00
19,858.00
15,870.90
D91 - Capital taxes
6,907.00
9,006.00
7,899.20
231,857.00 315,760.00 276,831.30
26,002.00
36,047.00
30,732.60
653,247.00 865,334.00 760,456.50
36,047.00
825,241.00
INDIC_NA/TIME
Impozite directe=D5+D91
Contributii sociale=D611+D612
Impozite indirecte=D2
Total venituri=TR
Alte venituri=TR-Imp dir-Imp indir-Contrib
soc
2000
180,047.00
257,859.00
219,329.00
723,013.00
2001
189,173.00
267,950.00
221,448.00
748,775.00
2002
182,258.00
278,259.00
231,169.00
766,134.00
2003
181,548.00
290,296.00
238,569.00
783,903.00
2004
192,925.00
299,205.00
254,085.00
822,858.00
65,778.00
70,204.00
74,448.00
73,490.00
76,643.00
INDIC_NA/TIME
Total venituri=TR
soc
2005
203,673.00
312,308.00
265,499.00
870,325.00
2006
219,884.00
328,409.00
275,556.00
910,238.00
2007
225,572.00
339,731.00
285,488.00
939,560.00
2008
231,417.00
349,815.00
288,686.00
963,852.00
2009
194,259.00
351,807.00
284,661.00
923,364.00
88,845.00
86,389.00
88,769.00
93,934.00
92,637.00
Minim
180,047.00
257,859.00
219,329.00
723,013.00
Maxim
231,417.00
351,807.00
288,686.00
963,852.00
Medie
200,075.60
307,563.90
256,449.00
845,202.20
65,778.00
93,934.00
81,113.70
INDIC_NA/TIME
Total venituri=TR
soc
15
B.Indici cu baz fix 2000
INDIC_NA/TIME
Total venituri=TR
Alte venituri=TR-Imp dir-Imp indir-Contrib soc
2000
1.00
1.00
1.00
1.00
1.00
2001
1.05
1.04
1.01
1.04
1.07
2002
1.01
1.08
1.05
1.06
1.13
2003
1.01
1.13
1.09
1.08
1.12
INDIC_NA/TIME
Total venituri=TR
2004
1.07
1.16
1.16
1.14
1.17
Minim
1.00
1.00
1.00
1.00
1.00
2005
1.13
1.21
1.21
1.20
1.35
Maxim
1.29
1.36
1.32
1.33
1.43
2006
1.22
1.27
1.26
1.26
1.31
2007
1.25
1.32
1.30
1.30
1.35
2008
1.29
1.36
1.32
1.33
1.43
Medie
1.11
1.19
1.17
1.17
1.23
C.Indici cu baz n lan
INDIC_NA/TIME
Total venituri=TR
Alte venituri=TR-Imp dir-Imp
indir-Contrib soc
2000
:
:
:
:
2001
1.05
1.04
1.01
1.04
2002
0.96
1.04
1.04
1.02
2003
1.00
1.04
1.03
1.02
2004
1.06
1.03
1.07
1.05
2005
1.06
1.04
1.04
1.06
2006
1.08
1.05
1.04
1.05
2007
1.03
1.03
1.04
1.03
2008
1.03
1.03
1.01
1.03
2009
0.84
1.01
0.99
0.96
1.07
1.06
0.99
1.04
1.16
0.97
1.03
1.06
0.99
INDIC_NA/TIME
Total venituri=TR
soc
16
Minim
0.84
1.01
0.99
0.96
Maxim
1.08
1.05
1.07
1.06
Medie
1.01
1.04
1.03
1.03
0.97
1.16
1.04
2009
1.08
1.36
1.30
1.28
1.41
D.Ponderi
INDIC_NA/TIME
Total venituri=TR
indir-Contrib soc
2000
24.90
35.66
30.34
100.00
2001
25.26
35.79
29.57
100.00
2002
23.79
36.32
30.17
100.00
2003
23.16
37.03
30.43
100.00
2004
23.45
36.36
30.88
100.00
2005
23.40
35.88
30.51
100.00
2006
24.16
36.08
30.27
100.00
2007
24.01
36.16
30.39
100.00
2008
24.01
36.29
29.95
100.00
2009
21.04
38.10
30.83
100.00
9.10
9.38
9.72
9.37
9.31
10.21
9.49
9.45
9.75
10.03
INDIC_NA/TIME
Total venituri=TR
17
Maxim
25.26
38.10
30.88
100.00
10.21
Minim
21.04
35.66
29.57
100.00
9.10
Medie
23.72
36.37
30.33
100.00
9.58
E.Grafice
400,000.00
300,000.00
France
Main national
accounts tax
aggregates
250,000.00
SUME ABSOLUTE
350,000.00
200,000.00
150,000.00
100,000.00
50,000.00
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
18

indir-Contrib soc
1,200,000.00
France
Main national accounts
tax aggregates
1,000,000.00
SUME CUMULATE
800,000.00
600,000.00
Alte venituri=TR-Imp dir-Imp indirContrib soc
400,000.00
200,000.00
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Se observ c n totalul veniturilor cea mai mare valoare e reprezentat de veniturile din
contribuiile sociale, care pe ansamblul perioadei analizate, n medie prezint un trend
cresctor.
Se poate constata de asemenea faptul c veniturile din impozitele directe i indirecte au un
trend cresctor, pstrnd un raport relativ constant ntre ele.
Celelalte venituri reprezint o pondere mai puin important n totalul veniturilor.
19
Evolutia veniturilor
1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
Total venituri=TR
200,000.00
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
0.00
Veniturile totale au crescut in perioada 2000-2008 de la 723 013 milioane euro pan la 963
852 milioane euro. n perioada 2008-2009 s-a nregistrat o scadere a veniturior.
Indici cu baza fixa

1.60
1.40
1.20
1.00
Contributii
sociale=D611+D612
0.80
0.60
0.40
Total venituri=TR
0.20
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
20
Alte venituri=TR-Imp dirImp indir-Contrib soc
Putem observa c contribuiile sociale si impozitele indirecte au avut un trend cresctor

constant, comparativ cu anul de baz 2000, n timp ce impozitele directe si restul veniturilor,
dei prezint unele fluctuaii, pe ansamblul perioadei au un trend cresctor

1.40
1.20
:
1.00
Contributii
sociale=D611+D612 :
0.80
Impozite indirecte=D2 :
0.60
Total venituri=TR :
0.40
Alte venituri=TR-Imp dirImp indir-Contrib soc :
0.20
0.00
0.00
5.00
10.00
21

1,200,000.00
1,000,000.00
Impozite
directe=D5+D91
800,000.00
600,000.00
Contributii
sociale=D611+D612
400,000.00
Impozite
indirecte=D2
200,000.00
0.00
Minim
Maxim
Medie
Ponderea veniturilor in total

120.00
100.00
Alte venituri=TR-Imp dirImp indir-Contrib soc
80.00
60.00
Contributii
sociale=D611+D612
40.00
20.00
0.00
22
F.Comentarii
Total revenue: totalul veniturilor bugetare au cunoscut o permanent cretere de-a
lungul perioadei analizate, valoarea acestora crescnd n 2008 fa de 2000 cu 33%,iar in 2009
fata de 2008 a inregistrat o scadere de 7%.
Dac n anul 2000 totalul veniturilor bugetare depea cu puin pragul de 700 000
milioane Euro, deja n anul 2004 s-a trecut peste valoarea de 800 000 milioane Euro, iar
caracterul accentuat al trendului cresctor face loc presupunerii c n cel mai scurt timp (maxim
2 ani) se va trece peste pragul de 1 000 000 milioane Euro. Creterea maxim s-a nregistrat n
anul 2008 ,iar cea minim n 2000.
Pe elemente componente ale veniturilor bugetare, situaia se prezint astfel:
Impozite directe: debuteaz n anul 2000 cu o cretere, dup care nregistreaz

o scdere n anul 2002 i 2003, n continuare prezentnd un trend cresctor
pn in 2008 ,iar in 2009 o scadere. Creterea cea mai accentuat a avut loc n
anul 2008. Aceast categorie de impozite este alctuit din 2 elemente de baz:
Current taxes on income, health etc. (d5) i Capital taxes (d91). Datorit faptului
c elementul d5 deine o pondere covritoare n totalul impozitelor directe,
evoluia acestora din urm este influenat n mod direct de trendul pe care il
prezint d5. Ponderea pe care impozitele directe o dein n totalul veniturilor
bugetare nu prezint o evoluie constant, pe parcursul perioadei analizate
nregistrndu-se multiple creteri i scderi. Per total, aceasta a sczut de la
24,9% n 2000 la 21,04% n anul 2009.
Impozite indirecte: din analiza indicilor cu baz n lan se constat un trend
cresctor pe ntreaga perioad studiat, valoarea acestor venituri n 2007 fiind
aproape de pragul de 300 000 milioane Euro. Reprezint categoria de impozite
care a avut cea mai rapid cretere, totaliznd n 2007 o valoare mai mare cu
30% dect cea din anul 2000. Creterea cea mai accentuat s-a nregistrat n
anul 2008 7%, iar cea mai mic cretere a avut loc n 2009 0,01%. Impozitele
indirecte sunt compuse din 2 elemente importante: Taxes on products (d21) i
Other taxes on production (d29). d21 este alctuit la rndul su din: Value added
type taxes (VAT) (d211), Taxes and duties on imports excluding VAT (d212) i
Taxes on products, except VAT and import taxes (d214). Toate componentele i
categoriile de impozite indirecte au nregistrat o cretere pe ntregul interval
studiat, cu excepia Taxes and duties on imports excluding VAT (d212).
Social contributions: a nregistrat un trend cresctor pe ntreaga perioad
analizata. Cea mai mare cretere a avut loc n anul 2009, iar cea mai mic n
2000. Categoria dat de venituri este format din 2 elemente: Actual social
contributions (d611) i Imputed social contributions (d612). Ponderea cea mai
mare o deine d611, evoluia contribuiilor sociale fiind influenat de trendul
acestuia. Contribuiile sociale dein cea mai mare pondere din totalul veniturilor
bugetare n medie 36%. Datorit ritmului de cretere puin mai accentuat dect
cel al veniturilor totale, ponderea contribuiilor sociale a crescut de la 35,66% n
anul 2000 la 38% n 2007.
Other revenues: din analiza indicilor cu baz n lan rezult o cretere pe
ntregul interval, cu excepia anilor 2003 , 2006 si 2009, cnd se nregistreaz o
uoar scdere. Valoarea acestor venituri era n 2009 mai mare cu 41% fa de
cea din 2000, fiind un element al veniturilor totale cu cea mai mare cretere
procentual. Apogeul creterii a fost nregistrat n anul 2008 16%. Dein
23
ponderea cea mai mic n totalul veniturilor n medie 9,58%. Per ansamblu,
aceast pondere nregistreaz o evoluie ascendent de la 9,1% n 2000 la 10%
n 2009, pe ntreaga perioada observndu-se o serie de creteri i descreteri.
24
3.Analiza total venituri si cheltuieli

A.Date absolute
Table: Government revenue, expenditure and main aggregates
Geo: France
INDIC_NA/TIME
Net lending (+) /net borrowing (-)
Total general government
expenditure
Total general government revenue
2000
-21,240.00
2001
-23,285.00
2002
-49,010.00
2003
-65,684.00
2004
-60,215.00
744,253.00
723,013.00
772,060.00
748,775.00
815,144.00
766,134.00
849,587.00
783,903.00
883,073.00
822,858.00
INDIC_NA/TIME
expenditure
2005
-51,129.00
2006
-41,883.00
2007
-51,775.00
2008
-65,003.00
2009
-144,383.00
921,454.00
870,325.00
952,121.00
910,238.00
991,335.00
939,560.00
1,028,855.00
963,852.00
1,067,747.00
923,364.00
INDIC_NA/TIME
Minim
Maxim

expenditure
Medii
144,383.00
-21,240.00
-57,360.70
744,253.00
723,013.00
1,067,747.00
963,852.00
902,562.90
845,202.20
B.Indici cu baz fix

INDIC_NA/TIME
expenditure
2000
1,00
2001
1,10
2002
2,31
2003
3,09
2004
2,83
2005
2,41
2006
1,97
2007
2,44
2008
3,06
2009
6,80
1,00
1,00
1,04
1,04
1,10
1,06
1,14
1,08
1,19
1,14
1,24
1,20
1,28
1,26
1,33
1,30
1,38
1,33
1,43
1,28
INDIC_NA/TIME
expenditure
Minim
1,00
Maxim
6,80
Medii
2,70
1,00
1,00
1,43
1,33
1,21
1,17
25

INDIC_NA/TIME
expenditure
2000
:
2001
1,10
2002
2,10
2003
1,34
2004
0,92
2005
0,85
2006
0,82
2007
1,24
2008
1,26
2009
2,22
:
:
1,04
1,04
1,06
1,02
1,04
1,02
1,04
1,05
1,04
1,06
1,03
1,05
1,04
1,03
1,04
1,03
1,04
0,96
INDIC_NA/TIME
expenditure
Minim
0,82
Maxim
2,22
Medii
1,32
1,03
0,96
1,06
1,06
1,04
1,03
D.Grafice
1,200,000.00
France
Total general
govermment
1,000,000.00
800,000.00
SUME
ABSOLUTE
600,000.00
400,000.00
Net lending (+) /net
borrowing (-)
200,000.00
Total general
government
expenditure
0.00
Total general
government revenue
-200,000.00
-400,000.00
26
2,500,000.00
France
Tptal general
goverment
2,000,000.00
SUME
CUMULATE
1,500,000.00
1,000,000.00
Total general
government revenue
500,000.00
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
0.00
Total general
government
expenditure
borrowing (-)
-500,000.00
Conform graficelor se observ c in fiecare an totalul cheltuielilor depaesc toatalul

veniturilor.Dar putem impri evoluia in 3 perioade ntre 2000 i 2004 diferna intre total venituri
si total cheltuieli a ajuns pana la un deficit aproximativ de 66000 millioane euro.
n a 2-a perioad intre 2005 2006 deficitul a mai sczut putin fiind aproximativ 42000 milioane
euro in 2006, iar n a-3-a perioad 2007-2009 deficitul a crescut din nou ajungand in 2009 la un
deficit de 144000 milioane euro.
Din cate se observ nu exist nici un rezultat pozitiv n perioadele analizate.
27

1,200,000.00
1,000,000.00
800,000.00
Total general
government
expenditure
600,000.00
400,000.00
200,000.00
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
0.00
Se observ evolutia cheltuielior totale au un trend cresctor.
28
Evolutia veniturilor totale

1,200,000.00
1,000,000.00
800,000.00
600,000.00

revenue
400,000.00
200,000.00
0.00
Se observ c evolutia veniturilor au un trend crescator pana in 2008 iar n 2009 scad.
29

1,200,000.00
1,000,000.00
Net lending (+)
/net borrowing
(-)
Total general
government
expenditure
Total general
government
revenue
800,000.00
600,000.00
400,000.00
200,000.00
0.00
Minim
Maxim
Medii
-200,000.00
-400,000.00
Se observ c evoluia valorilor minime a cheltuielilor se situeaz aproximativ la 744000

milioane euro pe cand valorile minime ale veniturilor la 723000 milioane euro.Valorile maxime
ale cheltuielior ajung pan la 1.100.000 milioane euro pe cand veniturile inregistreaz doar
963.000 milioane euro.Valorile medii a cheltuielior sunt de 900.000 milioane euro iar a
veniturilor sunt de 845.000 milioane euro.
30
Indici cu baz fix

8.00
7.00
6.00
5.00
borrowing (-)
4.00
3.00
Total general
government
expenditure
Total general
government
revenue
2.00
1.00
0.00
Pe grafic se observ ca atat cheltuielile cat si veniturile au avut un trend crescator, ins
cu o o pondere mult mai mare in ce priveste cheltuielile decat veniturile.
De exemplu cea mai insemnata diferenta sa inregistrat in 2009 fa de anul de referin
2000 cand cheltuielile au crescut cu aproximativ 43% iar veniturile doar cu 28%.In ultimul an
veniturile au sczut fa de 2008 cu aproximativ 5% pe cand cheltuiele au inregistrat o crestere
continu fat de anul de relferin.
31
Indici cu baz n lan

2.50
2.00

borrowing (-) :
expenditure :
1.50

revenue :
1.00
0.50
0.00
0
10
Din grafic reiese evolutia cheltuielor fiind aproximativ constant crescand cu 4% in

fiecare perioad fa de anii anteriori.Veniturile sunt mai oscilante putin ,avnd o scdere mai
semnificativ in 2009 fa de 2008 cu aproximativ 0,4%.
E.Comentariu
Pe grafic se observ ca atat cheltuielile cat si veniturile au avut un trend crescator, ins
cu o o pondere mult mai mare in ce priveste cheltuielile decat veniturile.
n perioada analizat se observ c Frana este mereu pe deficit cheltuielile fiind mai
mari ca si veniturile,
Aa cum am precizat i mai sus putem impri evoluia in 3 perioade ntre 2000 i 2004 diferna
intre total venituri si total cheltuieli a ajuns pana la un deficit aproximativ de 66000 millioane
euro.
n a 2-a perioad intre 2005 2006 deficitul a mai sczut putin fiind aproximativ 42000
milioane euro in 2006, iar n a-3-a perioad 2007-2009 deficitul a crescut din nou ajungand in
2009 la un deficit de 144000 milioane euro. De exemplu cea mai insemnata diferenta sa
inregistrat in 2009 fa de anul de referin 2000 cand cheltuielile au crescut cu aproximativ
43% iar veniturile doar cu 28%.In ultimul an veniturile au sczut fa de 2008 cu aproximativ 5%
pe cand cheltuiele au inregistrat o crestere continu fat de anul de relferin.
32
4.Analiza cheltuielilor si veniturilor/PNB

A.Date absolute
Unit: Percentage of GDP
Geo: France
INDIC_NA/TIME
Total general government expenditure
INDIC_NA/TIME
expenditure
INDIC_NA/TIME
expenditure
2000
-1,50
51,60
50,20
2001
-1,60
51,60
50,00
2002
-3,20
52,60
49,50
2003
-4,10
53,30
49,20
2004
-3,60
53,20
49,60
2005
-3,00
2006
-2,30
2007
-2,70
2008
-3,30
2009
-7,60
53,40
50,40
52,70
50,40
52,30
49,60
52,80
49,50
56,00
48,40
Minim
-7,60
Maxim
-1,50
Medii
-3,29
51,60
48,40
56,00
50,40
52,95
49,68
B.Indici cu baz fix

INDIC_NA/TIME
expenditure
2000
1,00
2001
1,07
2002
2,13
2003
2,73
2004
2,40
2005
2,00
2006
1,53
2007
1,80
2008
2,20
2009
5,07
1,00
1,00
1,00
1,00
1,02
0,99
1,03
0,98
1,03
0,99
1,03
1,00
1,02
1,00
1,01
0,99
1,02
0,99
1,09
0,96
INDIC_NA/TIME
expenditure
Minim
1,00
Maxim
5,07
Medii
2,19
1,00
0,96
1,09
1,00
1,03
0,99
33

INDIC_NA/TIME
expenditure
2000
:
2001
1,07
2002
2,00
2003
1,28
2004
0,88
2005
0,83
2006
0,77
2007
1,17
2008
1,22
2009
2,30
:
:
1,00
1,00
1,02
0,99
1,01
0,99
1,00
1,01
1,00
1,02
0,99
1,00
0,99
0,98
1,01
1,00
1,06
0,98
INDIC_NA/TIME
expenditure
Minim
0,77
Maxim
2,30
Medii
1,28
0,99
0,98
1,06
1,02
1,01
1,00
D.Grafice
60.00
France
Govermment
revenue, expenditure
and main aggregates
50.00
40.00
SUME ABSOLUTE
30.00
20.00
France Net lending (+)

/net borrowing (-)
10.00
France Total general

government expenditure
government revenue
0.00
-10.00
-20.00
34
120.00
France
Govermment revenue
, expenditure and
main aggregates
100.00
80.00
SUME CUMULATE
60.00
40.00
France Total general government

revenue
20.00

expenditure
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
France Net lending (+) /net

borrowing (-)
-20.00
Pe grafic se observ c veniturile pe toat perioada sunt mai mici ca si cheltuielie,sunt ani in
care in care se inregistreaza chiar tendinte opuse adica cheltuielie cresc iar veniturile scad,ce
mai bun exemplu este in anul 2009 cand diferena ntre cheltuieli si venituri ajunge pn la o
scadere de 7,6%.
35

57.00
56.00
55.00
54.00
Total general
government
expenditure
53.00
52.00
51.00
50.00
49.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Pe parcursul perioadei analizate se observ o crestere a cheltuielilor totale n produsul

naional brut ajungnd din 2000 pana n 2003 de la 51% pn la aproximativ 53%, urmat de o
perioada de scdere pana in 2008 ajungnd la 52,8% iar in 2009 asistm la o cretere mai
semnificativ ajungnd la un procent de 56% din produsul national brut.
36

51.00
50.50
50.00
49.50
49.00
Total general
government revenue
48.50
48.00
47.50
47.00
Conform graficului se observ pe perioada analizat o scdere a ponderii veniturilor totale n

produsul naional brut ajungand pana la aproximativ 49% in 2003 ,urmata de o crestere
ajungand in 2006 la un procent de 50,4% iar in 2009 asistam la o scadere mai accentuat
ajungand la un procent de 48% din produsul national brut .
37

60.00
50.00
40.00
Net lending
(+) /net
borrowing (-)
Total general
government
expenditure
30.00
20.00
10.00
0.00
Minim
Maxim
Medii
-10.00
-20.00
Se observ c evoluia valorilor minime a cheltuielilor se situeaz aproximativ la 51,6%

din produsul national brut pe cand valorile minime ale veniturilor la un procent de 48% din
produsul national brut.Valorile maxime ale cheltuielior ajung pan la 56% pe cand veniturile
inregistreaz doar 50% din PNB.Valorile medii a cheltuielior sunt de 53% iar a veniturilor sunt
de 49,6% din PNB.
38
Indici cu baza fixa

6.00
5.00
4.00
borrowing (-)
3.00
Total general
government
expenditure
Total general
government
revenue
2.00
1.00
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Pe grafic se observ o crestere lent a cheltuielior totale in PNB pn n anul 2005 fat de
anul de referin 2000 de la 1% pn la 3% pe cnd n aceai perioad veniturile au o tendin
opus adic de scadere de la 1% ajungand in 2003 la 0,98%fa de anul de referina,urmata de
o revenire pana in 2006 ajungand la o pondere de 1% in PNB.
Ce mai semnificativ oscilaie s-a inregistrat in 2009 unde cheltuielile cresc pn la 9% iar
veniturile scad pn la 0,96%.
39
Indici cu baz n lan

2.50
2.00
/net borrowing (-) :
1.50
1.00

government
expenditure :
0.50

government revenue :
0.00
0
10
Cea mai semnificativ fluctuaie s-a nregistrat in 2009 cnd cheltuielie cresc pn la 6% fat
de 2008 cnd Franta inregistra o cretere doar de 1%, iar veniturile scad in 2009 ajungand la
0,98%.
E.Comentariu
n Frana, se constat n perioada 2000-2003 o evoluie de sens opus a ponderii veniturilor i
cheltuielilor in produsul naional brut al Franei, astfel:
Cheltuielile nregistreaz o cretere din anul 2000 (51% ) pna n 2003, cnd atinge
valoarea de 53,3%, urmnd apoi o perioad de scdere pna n 2008,iar in 2009 o
crestere brusc ajungand la o valoare maxim de 56% n PNB.
Veniturile pe de alt parte prezint un trend descresctor din 2000 pn n 2003, dup
care incep s creasc pn n 2005,urmat de o stagnare n 2006 si iar de o scadere
ajungand in 2009 la valoare minim inregistrat de 48% in PNB.
40
5. Analiza total venituri si cheltuieli Franta/ EU27
A.Date absolute
Geo: European Union (27 countries), France
GEO
EU (27 countries)
EU (27 countries)
EU (27 countries)
France
France
France
GEO
EU (27 countries)
EU (27 countries)
EU (27 countries)
France
France
France
GEO
EU (27 countries)
EU (27 countries)
EU (27 countries)
France
France
France
INDIC_NA/TIME
expenditure
expenditure
2000
0.20
2001
-1.40
2002
-2.50
2003
-3.10
2004
-2.90
45.20
45.40
-1.50
46.20
44.70
-1.60
46.60
44.10
-3.20
47.20
44.10
-4.10
46.80
43.90
-3.60
51.60
50.20
51.60
50.00
52.60
49.50
53.30
49.20
53.20
49.60
INDIC_NA/TIME
expenditure
expenditure
2005
-2.50
2006
-1.50
2007
-0.90
2008
-2.30
2009
-6.80
46.80
44.30
-3.00
46.30
44.80
-2.30
45.60
44.70
-2.70
46.90
44.60
-3.30
50.80
44.00
-7.60
53.40
50.40
52.70
50.40
52.30
49.60
52.80
49.50
56.00
48.40
INDIC_NA/TIME
expenditure
expenditure
41
Minim
-6.80
Maxim
0.20
Media
-2.37
45.20
43.90
-7.60
50.80
45.40
-1.50
46.84
44.46
-3.29
51.60
48.40
56.00
50.40
52.95
49.68
B.Indici cu baz fix 2002

GEO
EU (27
countries)
EU (27
countries)
EU (27
countries)
France
France
France
GEO
EU (27
countries)
EU (27
countries)
EU (27
countries)
France
France
France
GEO
EU (27
countries)
EU (27
countries)
EU (27
countries)
France
France
France
INDIC_NA/TIME
2000

expenditure
1.00
-7.00
2002
12.50
1.00
1.02
1.03
1.04
1.04

expenditure
1.00
1.00
0.98
1.07
0.97
2.13
0.97
2.73
0.97
2.40
1.00
1.00
1.00
1.00
1.02
0.99
1.03
0.98
1.03
0.99
INDIC_NA/TIME
2005

expenditure
2001
2006
2009
-4.50
11.50
34.00
1.02
1.01
1.04
1.12
0.98
2.00
0.99
1.53
0.98
1.80
0.98
2.20
0.97
5.07
1.03
1.00
1.02
1.00
1.01
0.99
1.02
0.99
1.09
0.96
-7.50
1.04

expenditure
INDIC_NA/TIME
Minim

expenditure
expenditure
42
2004
14.50
2008
12.50
2007
2003
15.50
Maxim
Media
-34.00
1.00
-11.85
1.00
1.12
1.04
0.97
1.00
1.00
5.07
0.98
2.19
1.00
0.96
1.09
1.00
1.03
0.99
C.Indici cu baza in lan

GEO
EU(27
countries)
EU(27
countries)
EU(27
countries)
France
France
France
GEO
EU(27
countries)
EU(27
countries)
EU(27
countries)
France
France
France
GEO
EU(27
countries)
EU(27
countries)
EU(27
countries)
France
France
France
INDIC_NA/TIME
2000
2001
2002
2003
2004

expenditure
-7.00
1.79
1.24
0.94
1.02
1.01
1.01
0.99

expenditure
:
:
0.98
1.07
0.99
2.00
1.00
1.28
1.00
0.88
:
:
1.00
1.00
1.02
0.99
1.01
0.99
1.00
1.01
INDIC_NA/TIME
2005
2006
2007
2008
2009

expenditure
0.86
0.60
0.60
2.56
2.96
1.00
0.99
0.98
1.03
1.08

expenditure
1.01
0.83
1.01
0.77
1.00
1.17
1.00
1.22
0.99
2.30
1.00
1.02
0.99
1.00
0.99
0.98
1.01
1.00
1.06
0.98
INDIC_NA/TIME
Minim

expenditure
expenditure
43
Maxim
Media
-7.00
2.96
0.50
0.98
1.08
1.01
0.98
0.77
1.01
2.30
1.00
1.28
0.99
0.98
1.06
1.02
1.01
1.00
D.Grafice
60.00
France
Govermment
revenue,expenditure
and main aggregates
50.00
SUME ABSOLUTE
40.00
EU (27 countries) Net lending (+)

/net borrowing (-)
30.00
EU (27 countries) Total general

20.00

government revenue
10.00
borrowing (-)
0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
-10.00
government revenue
-20.00
44
250.00
France
Govermment
revenue,expenditure and
main aggregates
200.00
SUME CUMULATE
revenue
150.00

expenditure
100.00
borrowing (-)
government revenue
50.00

0.00
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
-50.00
45
EU (27 countries) Net lending (+)

/net borrowing (-)
Indici cu baza fixa

10.00
EU (27 countries) Net

lending (+) /net
borrowing (-)
EU (27 countries) Total
general government
expenditure
general government
revenue
/net borrowing (-)
5.00
0.00
-5.00
-10.00
-15.00
-20.00

government
expenditure
government revenue
-25.00
-30.00
-35.00
-40.00

4.00
2.00
0.00
0
10
-2.00
-4.00
EU(27 countries) Net

lending (+) /net borrowing
(-) :
EU(27 countries) Total
general government
expenditure :
EU(27 countries) Total
general government
revenue :
borrowing (-) :
government expenditure :
-6.00
-8.00
46

60.00
50.00
general government
expenditure
40.00
30.00

government
expenditure
20.00
10.00
0.00

52.00
50.00
general government
revenue
48.00
46.00

government revenue
44.00
42.00
40.00
47

60.00
EU (27 countries) Net

lending (+) /net
borrowing (-)
50.00

general government
expenditure
40.00

general government
revenue
30.00
20.00

/net borrowing (-)
10.00
0.00
Minim
Maxim
Media

government
expenditure
government revenue
-10.00
-20.00
48
E.Comentarii
Cheltuielile bugetare raportate la PNB sunt mai mari n Frana dect n Uniunuea
European. Se observ o evoluie asemntoare a ponderilor, respectiv: cnd crete ponderea
cheltuielilor bugetare n PNB pentru Uniunea European, crete i ponderea acelorai cheltuieli
pentru Frana; cnd scade ponderea cheltuielilor bugetare n PNB pentru Uniunea European,
scade i ponderea acelorai cheltuieli pentru Frana. Procentajul cheltuielilor bugetare din PNB
n Uniunea European a sczut de la 46,7% n 2002 la 45,6% n 2007.Iar din 2007 pana in
2009 au crescut pana la 51%, pe cnd n Frana a rmas relativ constant din 2002 (52,6%)
pn n 2008 (52,8%),iar in 2009 s-a inregistrat o crestere mai semnificativa ajungand la un
procent de 56%. n Uniunea European cheltuielile bugetare nu au depit niciodat pragul de
50% numai in 2009 depasind cu 0,8%, pe cnd n Frana nu au sczut niciodat sub aceast
valoare.
Aceeai situaie o ntlnim i pentru veniturile bugetare. Ponderea lor n PNB pentru
Uniunea European este mai mic dect pentru Frana. Spre deosebire de cheltuieli, n cazul
veniturilor se observ o fluctuatie a ponderii lor pentru Uniunea European intre 44% si 45% .
n Frana procentajul veniturilor bugetare din PNB a rmas relativ constant din 2000 (50%) pn
n 2008 (49,5%) iar in 2009 s-a inregistrat o scadere ajungand la un procent de 48%.
49
6.Concluzii finale
Pe parcursul perioadei analizate se constat un tred cresctor pentru cheltuielile

bugetare, trend care are o evoluie destul de uniform de la un an la altul doar in 2009 o
crestere mai accentuata. Cele 10 categorii de cheltuieli bugetare dein ponderi diferite n totalul
cheltuielilor, contribuind mai mult sau mai puin la formarea acestora. Cel mai mult se cheltuie n
sectorul Social protection (peste 40% din cheltuielile bugetare totale), care include: pensii,
diferite ndemnizaii i ajutoare sociale. Urmtoarea categorie de cheltuieli ca pondere n total
este reprezentat de cheltuielile din categoria Health (14,51%), urmat ndeaproape de
categoria General puplic services (13,78%). O atenie aparte merit cheltuielile din categoria
Education, care reprezint peste 11,7% din totalul cheltuielilor bugetare. Este o pondere destul
de mare, ceea ce denot faptul c Frana acord nvmntului o importan deosebit.
Totodat, ponderile diferitor cheltuieli ilustreaz politica guvernului francez n ceea ce privete
cheltuielile bugetare, precum i modul n care se realizeaz repartiia veniturilor bugetare.
Veniturile bugetare sunt ntr-o permanent ascensiune, ns ritmul lor de cretere nu l
depete pe cel al cheltuielilor. Cel mai mare aport la veniturile bugetare l aduc impozitele,
directe i indirecte, care contribuie n proporie de 54% la formarea lor. Totui, ca element
separat, cea mai mare importan n constituirea veniturilor o au contribuiile sociale,
reprezentnd peste 36% din totalul acestora.
Din analiza comparativ a veniturilor i cheltuielilor bugetare totale se constat existena
deficitului bugetar. Apariia i meninerea acestuia este favorizat de cel puin 2 factori:
cheltuielile bugetare au fost mereu mai mari dect veniturile bugetare pe ntreg
intervalul de timp;
ritmul de cretere al cheltuielilor bugetare este mai mare dect ritmul de cretere
al veniturilor bugetare.
Tendina de scdere a valorii deficitului bugetar n perioada 2004-2006 denot

preocuparea guvernului francez pentru meninerea acestuia n anumite limite. Acest lucru este
impus de faptul c, meninndu-i creterea peste aceste bariere, deficitul bugetar ar putea
duce la grave perturbaii macroeconomice i la instabilitate economic. Totodat, existena
deficitului bugetar reclam gsirea unor surse de finanare a acestuia, surse care pot fi att
interne, ct i externe.
Trendul cresctor continuu al PNB confirm existena unei creteri economice. Ritmul de
cretere al PNB este mai mare dect cel al veniturilor bugetare, fapt favorabil care ne duce la
concluzia c creterea veniturilor bugetare nu s-a realizat pe seama creterii mpovrrii
fiscale, ci datorit creterii activitii activitii economice la nivel de ar i de naiune, Frana
fiind a doua economie ca mrime din zona euro.
Cheltuielile bugetare ocup un procentaj mai mare de 52% din PNB, pe cnd veniturile
oscileaz nesemnificativ n jurul valori de 49%. Comparativ cu Uniunea European, raporturile
venituri/PNB i cheltuieli/PNB din Frana sunt mai mari.
50
ANALIZA UNUI VENIT LA NIVEL EU27
A.Descrierea elementului D59 A(Current taxes on capital)
Impozitele curente pe capital adica impozitele care sunt datorate in mod periodic pe
proprietatea sau pe utilizarea ternurilor sau cladirilor de catre proprietari cat si impozitele
curente pe patrimonial net si pe alte active(bijuterii,alte semne exterioare de bogatie ,exclusiv
impozitele mentionate la D 0.29(care sunt achitate de intreprinderi ca rezultat a desfasurarii
productiei) si la D.51 (impozit pe venit).
51
B.Date absolute
GEO
European Union (27 countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
2000
2001
2002
2003
2004
416.00
374.20
419.70
402.60
490.50
16.10
2,397.40
17.10
910.70
20.10
974.60
20.30
1,651.30
20.70
4,010.40
143.70
1,200.00
11,118.00
919.00
8.20
14.60
2.80
154.40
22.30
138.00
1,185.00
11,717.00
953.00
9.30
15.50
3.10
152.70
26.40
139.00
1,171.00
12,121.00
1,044.00
8.20
20.50
3.40
161.80
31.00
155.00
1,203.00
12,625.00
1,084.00
9.70
21.90
3.90
156.40
34.40
182.00
1,227.00
13,427.00
1,135.00
10.30
23.20
4.40
135.90
38.90
1,561.00
1.20
585.80
0.00
111.10
3.30
38.90
748.80
973.70
25,000.00
71.30
867.60
3,594.20
880.00
0.00
382.90
0.00
119.10
2.50
39.00
732.40
701.60
26,373.70
67.10
914.80
4,039.40
891.00
0.00
796.10
0.00
115.30
2.80
44.10
747.00
429.40
28,160.20
68.70
1,011.40
4,273.50
954.00
0.00
657.10
0.00
128.10
3.10
49.60
760.00
536.70
28,535.10
33.60
1,004.00
4,121.40
1,026.00
0.00
674.00
0.00
136.80
3.40
56.80
801.00
584.30
31,255.70
39.00
1,029.80
4,176.10
52
GEO
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
2005
60,465.60
527.40
2006
59,852.30
649.00
2007
62,116.00
661.20
2008
60,052.30
710.40
29.40
5,928.10
100.00
31.80
2,684.20
20.00
33.70
1,657.70
10.00
37.90
2,311.60
-10.00
145.00
1,395.00
14,633.00
819.00
10.60
26.60
4.80
167.20
43.80
159.00
2,029.00
16,005.00
649.00
11.10
29.60
4.70
152.10
26.40
193.00
2,444.00
17,312.00
763.00
12.60
74.40
5.50
174.40
28.50
218.00
2,815.00
17,746.00
594.00
11.70
49.60
5.90
171.30
36.90
200.00
:
18,276.00
586.00
1,102.00
0.00
997.80
0.00
172.30
3.60
60.40
854.00
538.30
32,907.30
36.90
1,105.00
4,153.10
-6.00
0.00
856.50
0.00
238.20
3.70
62.30
785.00
663.50
34,798.20
0.60
1,148.70
4,338.60
30.00
0.00
1,018.60
0.00
326.50
3.70
67.50
850.00
0.00
36,449.70
-0.10
1,382.50
4,499.20
20.00
0.00
1,245.40
0.00
292.80
4.00
75.90
914.00
0.00
32,779.90
-0.10
1,394.70
4,652.30
25.00
53
2009
2,407.10
0.00
4,930.40
GEO
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
Maxim
62,116.00
710.40
0.00
37.90
5,928.10
100.00
0.00
0.00
218.00
2,815.00
18,276.00
1,135.00
12.60
74.40
5.90
174.40
43.80
0.00
1,561.00
1.20
1,245.40
0.00
326.50
4.00
75.90
914.00
973.70
36,449.70
71.30
1,394.70
4,930.40
Minim
59,852.30
374.20
0.00
16.10
910.70
-10.00
0.00
0.00
138.00
1,171.00
11,118.00
586.00
8.20
14.60
2.80
135.90
22.30
0.00
-6.00
0.00
382.90
0.00
111.10
2.50
38.90
732.40
0.00
25,000.00
-0.10
867.60
3,594.20
54
Media
60,621.55
516.78
25.23
2,493.31
30.00
167.27
1,629.89
14,498.00
854.60
10.19
30.66
4.28
158.47
32.07
648.30
0.13
801.58
0.00
182.24
3.34
54.94
799.13
442.75
30,695.53
35.22
1,095.39
4,277.82
C.Indici cu baz fix

GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
2000
2001
2002
2003
2004
2005
2006
2007
2008
1.00
0.90
1.01
0.97
1.18
1.27
1.56
1.59
1.71
1.00
1.00
1.06
0.38
1.25
0.41
1.26
0.69
1.29
1.67
1.83
2.47
1.98
1.12
2.09
0.69
2.35
0.96
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.96
0.99
1.05
1.04
1.13
1.06
1.11
0.99
1.18
0.97
0.98
1.09
1.14
1.00
1.40
1.21
1.05
1.39
1.08
1.00
1.14
1.18
1.18
1.50
1.39
1.01
1.54
1.27
1.02
1.21
1.24
1.26
1.59
1.57
0.88
1.74
1.01
1.16
1.32
0.89
1.29
1.82
1.71
1.08
1.96
1.11
1.69
1.44
0.71
1.35
2.03
1.68
0.99
1.18
1.34
2.04
1.56
0.83
1.54
5.10
1.96
1.13
1.28
1.52
2.35
1.60
0.65
1.43
3.40
2.11
1.11
1.65
1.26
1.00
1.00
1.00
0.56
0.00
0.65
0.57
0.00
1.36
0.61
0.00
1.12
0.66
0.00
1.15
0.71
0.00
1.70
0.00
0.00
1.46
0.02
0.00
1.74
0.01
0.00
2.13
-4.17
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.07
0.76
1.00
0.98
0.72
1.05
0.94
1.05
1.12
1.04
0.85
1.13
1.00
0.44
1.13
0.96
1.17
1.19
1.15
0.94
1.28
1.01
0.55
1.14
0.47
1.16
1.15
1.23
1.03
1.46
1.07
0.60
1.25
0.55
1.19
1.16
1.55
1.09
1.55
1.14
0.55
1.32
0.52
1.27
1.16
2.14
1.12
1.60
1.05
0.68
1.39
0.01
1.32
1.21
2.94
1.12
1.74
1.14
0.00
1.46
0.00
1.59
1.25
2.64
1.21
1.95
1.22
0.00
1.31
0.00
1.61
1.29
55
2009
0.90
1.14
0.90
0.00
1.14
GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
Maxim
Minim
0.00
1.71
0.00
2.35
2.47
0.00
0.00
0.00
1.52
2.35
1.60
1.24
1.54
5.10
2.11
1.13
1.96
0.00
1.00
1.00
2.13
0.00
2.94
1.21
1.95
1.22
1.00
1.46
1.00
1.61
1.29
0.00
0.90
0.00
1.00
0.38
0.00
0.00
0.00
0.96
0.98
1.00
0.65
1.00
1.00
1.00
0.88
1.00
0.00
-4.17
0.00
0.65
0.00
1.00
0.76
1.00
0.98
0.00
1.00
0.00
1.00
1.00
Media
1.24
1.57
1.03
1.15
1.36
1.25
0.96
1.24
2.10
1.53
1.03
1.44
0.00
0.11
1.37
1.64
1.01
1.41
1.07
0.45
1.23
0.49
1.26
1.17
56
D.Indici cu baz in lan

GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
2000
2001
2002
2003
2004
2005
0.90
1.12
0.96
1.22
1.08
1.06
0.38
1.18
1.07
1.01
1.69
1.02
2.43
0.96
0.99
1.05
1.04
1.13
1.06
1.11
0.99
1.18
1.01
0.99
1.03
1.10
0.88
1.32
1.10
1.06
1.17
1.12
1.03
1.04
1.04
1.18
1.07
1.15
0.97
1.11
0.56
0.00
0.65
1.01
1.07
0.76
1.00
0.98
0.72
1.05
0.94
1.05
1.12
2006
2007
2008
2009
0.99
1.23
1.04
1.02
0.97
1.07
1.42
1.48
1.08
0.45
0.20
1.06
0.62
0.50
1.12
1.39
-1.00
1.17
1.02
1.06
1.05
1.06
1.06
1.13
0.87
1.13
0.80
1.14
1.09
0.72
1.03
1.15
1.09
1.23
1.13
1.10
1.45
1.09
0.79
1.05
1.11
0.98
0.91
0.60
1.21
1.20
1.08
1.18
1.14
2.51
1.17
1.15
1.08
1.13
1.15
1.03
0.78
0.93
0.67
1.07
0.98
1.29
0.92
1.07
1.08
1.07
-0.01
-5.00
0.67
1.25
2.08
0.83
1.03
1.48
0.86
1.19
1.22
0.97
1.12
1.13
1.02
0.61
1.07
1.02
1.11
1.06
1.11
1.11
1.12
1.02
1.25
1.01
0.49
0.99
0.96
1.07
1.10
1.15
1.05
1.09
1.10
1.16
1.03
1.01
1.26
1.06
1.06
1.07
0.92
1.05
0.95
1.07
0.99
1.38
1.03
1.03
0.92
1.23
1.06
0.02
1.04
1.04
1.37
1.00
1.08
1.08
0.00
1.05
-0.17
1.20
1.04
0.90
1.08
1.12
1.08
57
0.90
1.00
1.01
1.03
1.04
1.03
0.99
1.06
GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
Maxim
1.04
1.23
0.00
1.42
2.43
0.50
0.00
0.00
1.21
1.45
1.09
1.18
1.18
2.51
1.17
1.23
1.29
0.00
1.25
0.00
2.08
0.00
1.38
1.12
1.15
1.08
1.25
1.10
1.16
1.20
1.12
Minim
Media
0.97
0.90
0.00
1.01
0.38
-1.00
0.00
0.00
0.80
0.99
1.03
0.72
0.88
0.67
0.98
0.87
0.60
0.00
-5.00
0.00
0.65
0.00
0.90
0.76
1.00
0.92
0.00
0.90
-0.17
0.99
0.96
1.00
1.07
1.12
1.17
-0.10
1.05
1.12
1.06
0.96
1.05
1.24
1.10
1.02
1.09
0.19
0.00
1.17
1.14
1.03
1.09
1.03
0.83
1.04
0.68
1.06
1.04
58
E.Ponderi
GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
2000
2001
2002
2003
59
2004
2005
2006
2007
2008
100.0
0.9
100.0
1.1
100.0
1.1
100.0
1.2
0.0
9.8
0.2
0.1
4.5
0.0
0.1
2.7
0.0
0.1
3.8
0.0
0.2
2.3
24.2
1.4
0.0
0.0
0.0
0.3
0.1
0.3
3.4
26.7
1.1
0.0
0.0
0.0
0.3
0.0
0.3
3.9
27.9
1.2
0.0
0.1
0.0
0.3
0.0
0.4
4.7
29.6
1.0
0.0
0.1
0.0
0.3
0.1
1.8
0.0
1.7
0.0
0.3
0.0
0.1
1.4
0.9
54.4
0.1
1.8
6.9
0.0
0.0
1.4
0.0
0.4
0.0
0.1
1.3
1.1
58.1
0.0
1.9
7.2
0.0
0.0
1.6
0.0
0.5
0.0
0.1
1.4
0.0
58.7
0.0
2.2
7.2
0.0
0.0
2.1
0.0
0.5
0.0
0.1
1.5
0.0
54.6
0.0
2.3
7.7
2009
GEO
European Union (27
countries)
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
Italy
Cyprus
Latvia
Lithuania
Luxembourg
Hungary
Malta
Netherlands
Austria
Poland
Portugal
Romania
Slovenia
Slovakia
Finland
Sweden
United Kingdom
Iceland
Norway
Switzerland
Maxim
Minim
Media
100.0
1.2
0.0
0.1
9.8
0.2
0.0
0.0
0.4
4.7
29.6
1.4
0.0
0.1
0.0
0.3
0.1
0.0
1.8
0.0
2.1
0.0
0.5
0.0
0.1
1.5
1.1
58.7
0.1
2.3
7.7
100.0
0.9
0.0
0.0
2.7
0.0
0.0
0.0
0.2
2.3
24.2
1.0
0.0
0.0
0.0
0.3
0.0
0.0
0.0
0.0
1.4
0.0
0.3
0.0
0.1
1.3
0.0
54.4
0.0
1.8
6.9
100.00
1.05
0.05
5.20
0.05
0.29
3.58
27.09
1.16
0.02
0.07
0.01
0.27
0.06
0.47
0.00
1.70
0.00
0.42
0.01
0.11
1.40
0.50
56.46
0.02
2.07
7.28
60
F.Grafice
SUME ABSOLUTE
European Union (27

countries)
Belgium
35000
Bulgaria
Czech Republic
Denmark
30000
Germany
Estonia
Ireland
25000
Greece
Spain
France
Italy
20000
Cyprus
Latvia
Lithuania
15000
Luxembourg
Hungary
Malta
Netherlands
10000
Austria
Poland
Portugal
5000
Romania
Slovenia
Slovakia
Finland
0
2000
2001
2002
2003
2004
Sweden
United Kingdom
61
SUME ABSOLUTE
European Union (27
countries)
Belgium
70,000.00
Bulgaria
Czech Republic
Denmark
Germany
60,000.00
Estonia
Ireland
Greece
Spain
50,000.00
France
Italy
Cyprus
Latvia
40,000.00
Lithuania
Luxembourg
Hungary
Malta
30,000.00
Netherlands
Austria
Poland
Portugal
20,000.00
Romania
Slovenia
Slovakia
Finland
10,000.00
Sweden
United Kingdom
Iceland
Norway
0.00
2005
2006
2007
-10,000.00
62
2008
2009
Switzerland
SUME CUMULATE
Switzerland
Norway
70,000.00
Iceland
United Kingdom
Sweden
Finland
60,000.00
Slovakia
Slovenia
Romania
Portugal
50,000.00
Poland
Austria
Netherlands
Malta
40,000.00
Hungary
Luxembourg
Lithuania
Latvia
30,000.00
Cyprus
Italy
France
Spain
20,000.00
Greece
Ireland
Estonia
Germany
Denmark
10,000.00
Czech Republic
Bulgaria
Belgium
0.00
2000
2001
2002
63
2003
2004
SUME CUMULATE
Switzerland
80,000.00
Norway
Iceland
United Kingdom
Sweden
70,000.00
Finland
Slovakia
Slovenia
60,000.00
Romania
Portugal
Poland
Austria
50,000.00
Netherlands
Malta
Hungary
40,000.00
Luxembourg
Lithuania
Latvia
30,000.00
Cyprus
Italy
France
Spain
20,000.00
Greece
Ireland
Estonia
10,000.00
Germany
Denmark
Czech Republic
Bulgaria
0.00
2005
2006
2007
-10,000.00
64
2008
2009
Belgium
Evolutia venitului D59A
62500
62000
61500
European Union (27
countries)
61000
60500
60000
59500
59000
58500
2000200120022003200420052006200720082009
65
Valorile maxime,medii si minime

70,000.00

Belgium
Bulgaria
Czech Republic
60,000.00
Denmark
Germany
Estonia
Ireland
50,000.00
Greece
Spain
France
Italy
Cyprus
40,000.00
Latvia
Lithuania
Luxembourg
Hungary
30,000.00
Malta
Netherlands
Austria
Poland
20,000.00
Portugal
Romania
Slovenia
Slovakia
10,000.00
Finland
Sweden
United Kingdom
Iceland
0.00
Maxim
Minim
Media
Norway
Switzerland
-10,000.00
66
Indici cu baza fixa
Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
Ireland
Greece
Spain
France
0
Italy
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Cyprus
Latvia
Lithuania
-2
Luxembourg
Hungary
Malta
-4
Netherlands
Austria
Poland
-6
67

3

Belgium
Bulgaria
Czech Republic
Denmark
Germany
Estonia
1
Ireland
Greece
Spain
France
0
0
10
12
Italy
Cyprus
Latvia
-1
Lithuania
Luxembourg
Hungary
-2
Malta
Netherlands
Austria
Poland
-3
Portugal
Romania
Slovenia
-4
Slovakia
Finland
Sweden
United Kingdom
-5
Iceland
Norway
Switzerland
-6
68
Ponderea venitului D59A in total
250
200
150
100
50
0
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
-50
69
Switzerland
Norway
Iceland
United Kingdom
Sweden
Finland
Slovakia
Slovenia
Romania
Portugal
Poland
Austria
Netherlands
Malta
Hungary
Luxembourg
Lithuania
Latvia
Cyprus
Italy
France
Spain
Greece
Ireland
Estonia
Germany
Denmark
Czech Republic
Bulgaria
Belgium
G.Comentarii
Cele mai mari venituri din taxele curente pe capital s-au inregistrat in Marea Britanie avand o
pondere de 56,46% din taxele curente pe capital al Uniunii Europene(30695 milioane euro )
urmata de Franta cu pondere 27,09(14498 milioane euro) si Danemarca cu 5,20%( 2493
milioane euro).
Cele mai mici venituri s-au inregistrat in Slovenia 3,34 milioane euro urmata de Lituania cu
4,28 milioane euro si Cipru cu 10,19 milioane euro.
In ceea ce priveste indicii cu baza fixa cele mai mari cresteri fata de anul de referinta 2000 lea avut Letonia cu 110%,ceea ce a insemnat o crestere considerabila fata de celelalte
tari,urmata de Romania cu 64% si Cehia cu 57%
Cele mai semnificative scaderi ale veniturilor din taxe curente pe capital le-a inregistrat Suedia
cu 55%,urmata de Islanda cu 51% si Italia cu 4%.
In ceea ce priveste indicii cu baza in lant cele mai semnificative cresteri ale veniturilor de la un
an la altul le-a inregistrat Letonia cu 24% ,urmata de Danemarca cu 17% si Romania cu
14%,iar cele mai importante scaderi au fost atinse de catre Olanda cu 81% urmata de Islanda
cu 32% si Suedia cu 17%.
Veniturile cumulate din taxele curente pe capital ale tuturor tarilor din Uniunea Europeana au
avut un trend crescator pe perioada 2000-2007 iar din 2008 au inceput sa scada
considerabil.Cele mai mari venituri cumulate pe toate tarile au fost inregistrate in anul 2007 iar
cele mai mici in anul 2001.
70

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Universitatea Babes-Bolyai

Facultatea de tiine Economice i Gestiunea Afacerilor

Analiza bugetului Frantei

Studente: Tama Mdlina-Gabriela

ANALIZA BUGETULUI UNEI TARI ............................................................................................................. 3

ANALIZA BUGETULUI UNEI TARI

1.Analiza cheltuielilor bugetare COFOG

B.Indici cu baz fix

C.Indici cu baza in lant

GF08-Recreation, culture and

GF03-Public order and safety

Evolutia cheltuielilor totale

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

Evolutia valorilor minime,maxime,medii

GF03-Public order and

Indici cu baza fixa

GF01-General public services

GF03-Public order and safety

GF06-Housing and community

GF08-Recreation, culture and

Indici cu baza in lant

GF01-General public services :

GF08-Recreation, culture and

Ponderea cheltuielilor in total

GF03-Public order and

2.Analiza veniturilor bugetare

Sector: General government

D612 - Imputed social contributions

B.Indici cu baz fix 2000

C.Indici cu baz n lan

Alte venituri=TR-Imp dir-Imp

Alte venituri=TR-Imp dir-Imp indirContrib soc

Indici cu baza fixa

Alte venituri=TR-Imp dirImp indir-Contrib soc

Putem observa c contribuiile sociale si impozitele indirecte au avut un trend cresctor

Indici cu baza in lant

Evolutia valorilor minime,maxime,medii

Ponderea veniturilor in total

Impozite directe: debuteaz n anul 2000 cu o cretere, dup care nregistreaz

3.Analiza total venituri si cheltuieli

Net lending (+) /net borrowing (-)

B.Indici cu baz fix

C.Indici cu baz n lan

Conform graficelor se observ c in fiecare an totalul cheltuielilor depaesc toatalul

Evolutia cheltuielilor totale

Se observ evolutia cheltuielior totale au un trend cresctor.

Evolutia veniturilor totale

Total general government

Evolutia valorilor minime,maxime,medii

Se observ c evoluia valorilor minime a cheltuielilor se situeaz aproximativ la 744000

Indici cu baz fix

Indici cu baz n lan

Net lending (+) /net

Total general government

Din grafic reiese evolutia cheltuielor fiind aproximativ constant crescand cu 4% in

4.Analiza cheltuielilor si veniturilor/PNB

B.Indici cu baz fix

C.Indici cu baz n lan

France Net lending (+)

France Total general

France Total general government

France Total general government

France Net lending (+) /net

Evolutia cheltuielilor totale