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Universitatea Babes Bolyai

Facultatea de Stiinte Economice si Gestiunea Afacerilor


-Cluj Napoca-

ANALIZA DE BUGET
ITALIA
-Studiu de caz-

2014-2015
Cuprins:

I.

ANALIZA CHELTUIELILOR BUGETARE .................................................................................................... 4

Date absolute ................................................................................................................................................ 5


Indici cu baz fixa (2000)............................................................................................................................... 5
Indici cu baz n lan...................................................................................................................................... 5
Ponderi din total ........................................................................................................................................... 5
Grafice ........................................................................................................................................................... 5
Comentarii .................................................................................................................................................... 5
II.

ANALIZA VENITURILOR BUGETARE ....................................................................................................... 6

II.a Date absolute .......................................................................................................................................... 7


II.b Indici cu baz fixa (2000)......................................................................................................................... 8
II.c Indici cu baz n lan ................................................................................................................................ 9
II.d Ponderi din total ................................................................................................................................... 10
II.d Grafice ................................................................................................................................................... 11
Grafice DATE ABSOLUTE ......................................................................................................................... 11
Comentarii .................................................................................................................................................. 15
III.

ANALIZ TOTAL VENITURI I CHELTUIELI ........................................................................................ 16

Date absolute .............................................................................................................................................. 16


Indici cu baz fixa (2000)............................................................................................................................. 17
Indici cu baz n lan.................................................................................................................................... 18
Ponderi din total ............................................................................................ Error! Bookmark not defined.
Grafice ......................................................................................................................................................... 19
Comentarii .................................................................................................................................................. 21

I.

ANALIZA CHELTUIELILOR BUGETARE

General government expenditure by function (COFOG)


UNIT
SECTOR
GEO
INDIC_NA
COFOG99/TIME
Total
General public services
Defence
Public order and safety
Economic affairs
Environment protection
Housing and community
amenities
Health
Recreation, culture and religion
Education
Social protection

Percentage of GDP
General government
Italy
Total general government
expenditure

2013

2000
45.9
9.6
1.2
2.0
2.6
0.8

2001
47.7
9.6
1.1
1.9
4.3
0.9

2002
47.1
9.4
1.1
2.0
4.1
0.9

2003
48.1
9.1
1.3
2.0
4.0
0.9

2004
47.5
8.7
1.3
2.0
3.9
0.9

2005
47.9
8.8
1.3
2.0
3.8
0.9

2006
48.5
8.5
1.3
1.9
4.8
0.8

2007
47.6
8.5
1.3
1.9
4.0
0.8

2008
48.6
8.8
1.4
1.8
3.9
0.9

2009
51.9
8.5
1.6
2.0
4.5
0.9

2010
50.4
8.3
1.4
2.0
3.8
0.9

2011
49.8
8.6
1.5
2.0
3.7
0.9

2012
50.6
9.1
1.4
1.9
3.4
0.9

0.9
6.0

0.8
6.3

0.1
6.3

0.7
6.4

0.7
6.7

0.7
6.9

0.7
7.1

0.7
6.8

0.7
7.2

0.8
7.6

0.7
7.5

0.7
7.3

0.7
7.3

0.9
4.6
17.4

0.9
4.7
17.3

0.9
4.7
17.6

0.9
4.8
17.9

0.9
4.6
17.9

0.9
4.7
18.0

0.9
4.6
18.0

0.9
4.6
18.1

0.9
4.4
18.7

0.9
4.6
20.4

0.8
4.5
20.5

0.5
4.2
20.4

0.7
4.2
21.0

Date absolute
Indici cu baz fixa (2000)
Indici cu baz n lan
Ponderi din total
Grafice
Comentarii

II.

ANALIZA VENITURILOR BUGETARE

Main national accounts tax aggregates [gov_a_tax_ag]


Percentage of
UNIT
GDP
General government; institutions of the
SECTOR
EU
GEO

Italy

INDIC_NA/TIME

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013
-

IMPOZITE INDIRECTE

15.1

14.6

14.6

14.2

14.3

14.4

15.0

14.9

14.0

13.8

14.3

14.3

15.2

Taxes on production and imports

15.1

14.6

14.6

14.2

14.3

14.4

15.0

14.9

14.0

13.8

14.3

14.3

15.2

Taxes on products

11.7

11.1

11.0

10.8

10.9

10.9

11.4

11.2

10.8

10.8

11.3

11.2

11.2

Value added type taxes (VAT)

6.5

6.2

5.9

5.8

5.9

6.2

6.2

5.9

5.7

6.3

6.2

6.1

Taxes and duties on imports


excluding VAT

0.1

0.1

0.1

0.1

0.1

0.1

0.1

0.2

0.1

0.1

0.1

0.2

0.1

Taxes on products, except VAT


and import taxes

5.1

4.8

4.8

4.8

5.0

4.8

5.0

4.9

4.7

5.0

4.8

4.9

5.0

14.4

14.8

14.0

14.6

13.9

13.3

14.3

15.0

15.2

15.4

14.8

14.7

15.3

IMPOZITE DIRECTE

3.4

3.5

3.5

3.4

3.3

3.5

3.6

3.6

3.2

3.0

3.0

3.0

4.0

Current taxes on income, wealth,


etc.

14.3

14.7

13.8

13.3

13.3

13.2

14.3

15.0

15.2

14.6

14.6

14.3

15.2

Taxes on income

13.9

14.2

13.3

12.9

12.8

12.8

13.9

14.6

14.8

14.2

14.1

13.9

14.6

0.4

0.4

0.5

0.5

0.4

0.4

0.4

0.4

0.4

0.5

0.4

0.5

0.6

Other taxes on production

0.1

0.1

0.2

1.3

0.6

0.1

0.0

0.0

0.0

0.8

0.2

0.4

0.1

Total tax receipts

18.5

18.1

18.1

17.6

17.6

17.9

18.6

18.5

17.2

16.8

17.3

17.3

19.2

CONTRIBUTII SOCIALE

12.3

12.1

12.2

12.5

12.6

12.6

12.6

13.2

13.7

14.0

13.8

13.7

13.9

Actual social contributions

12.0

11.8

11.9

12.2

12.3

12.4

12.4

12.9

13.5

13.7

13.5

13.4

13.6

Other current taxes


Capital taxes

Imputed social contributions

0.3

0.3

0.3

0.3

0.3

0.2

0.2

0.3

0.2

0.3

0.3

0.3

0.3

ALTE VENITURI

14.2

14.3

13.7

14.3

13.8

12.9

13.8

14.3

15.0

15.7

15.0

15.1

14.6

TOTAL VENITURI (TR)

45.0

44.5

44.0

44.4

44.0

43.4

45.0

46.0

45.9

46.5

46.1

46.1

47.7

2012
15.2

II.a Date absolute

2013

INDIC_NA/TIME
IMPOZITE INDIRECTE

2000
15.1

2001
14.6

2002
14.6

2003
14.2

2004
14.3

2005
14.4

2006
15.0

2007
14.9

2008
14.0

2009
13.8

2010
14.3

2011
14.3

IMPOZITE DIRECTE
CONTRIBUTII
SOCIALE
ALTE VENITURI
TOTAL VENITURI

14.4

14.8

14

14.6

13.9

13.3

14.3

15

15.2

15.4

14.8

14.7

15.3 -

12.3
14.2

12.1
14.3

12.2
13.7

12.5
14.3

12.6
13.8

12.6
12.9

12.6
13.8

13.2
14.3

13.7
15

14
15.7

13.8
15

13.7
15.1

13.9 14.6 -

45.0

44.5

44.0

44.4

44.0

43.4

45.0

46.0

45.9

46.5

46.1

46.1

47.7

II.b Indici cu baz fixa (2000)

INDICI CU BAZA FIXA


2000

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

impozite indirecte

0.97

0.97

0.94

0.95

0.95

0.99

0.99

0.93

0.91

0.95

0.95

1.01

impozite directe

1.03

0.97

1.01

0.97

0.92

0.99

1.04

1.06

1.07

1.03

1.02

1.06

contributii sociale

0.98

0.99

1.02

1.02

1.02

1.02

1.07

1.11

1.14

1.12

1.11

1.13

alte venituri

1.01

0.96

1.01

0.97

0.91

0.97

1.01

1.06

1.11

1.06

1.06

1.03

total venituri

0.99

0.98

0.99

0.98

0.96

1.00

1.02

1.02

1.03

1.02

1.02

1.06

INDICI CU BAZA FIXA


valori max si min,med
impozite indirecte
impozite directe
contributii sociale
alte venituri
total venituri

min
0.91
0.92
0.98
0.91
0.96

max
medie
1.01
0.96
1.07
1.01
1.14
1.06
1.06
1.01
1.06
1.01

20

II.c Indici cu baz n lan


INDICI CU BAZA IN
LANT
impozite indirecte
impozite directe
contributii sociale
alte venituri
total venituri

2000
-

INDICI CU BAZA IN LANT


valori max si min, med
impozite indirecte
impozite directe
contributii sociale
alte venituri
total venituri

min
0.94
0.95
0.98
0.93
0.99

2001
0.97
1.03
0.98
1.01
0.99

2002
1.00
0.95
1.01
0.96
0.99

2003
0.97
1.04
1.02
1.04
1.01

2004
1.01
0.95
1.01
0.97
0.99

max
medie
1.06
1.00
1.08
1.01
1.05
1.01
1.07
1.00
1.04
1.01

2005
1.01
0.96
1.00
0.93
0.99

2006
1.04
1.08
1.00
1.07
1.04

2007
0.99
1.05
1.05
1.04
1.02

2008
0.94
1.01
1.04
1.05
1.00

2009
0.99
1.01
1.02
1.05
1.01

2010
1.04
0.96
0.99
0.96
0.99

2011
1.00
0.99
0.99
1.01
1.00

2012
1.06
1.04
1.01
0.97
1.03

2013
-

II.d Ponderi din total

PONDERI DIN TOTAL


total venituri
impozite indirecte
impozite directe
contributii sociale
alte venituri

PONDERI DIN
TOTAL
total venituri
impozite indirecte
impozite directe
contributii sociale
alte venituri

2000
100%
27%
26%
22%
25%

2001
100%
26%
26%
22%
26%

2002
100%
27%
26%
22%
25%

2003
100%
26%
26%
22%
26%

2004
100%
26%
26%
23%
25%

media
min
max
100%
100%
100%
26%
23%
27%
26%
25%
26%
23%
22%
24%
25%
24%
27%

10

2005
100%
27%
25%
24%
24%

2006
100%
27%
26%
22%
25%

2007
100%
26%
26%
23%
25%

2008
100%
24%
26%
24%
26%

2009
100%
23%
26%
24%
27%

2010
100%
25%
25%
24%
26%

2011
100%
25%
25%
24%
26%

2012
100%
26%
26%
23%
25%

2013
-

II.d Grafice
Grafice DATE ABSOLUTE

Italy Main national accounts tax aggregates DATE ABSOLUTE


60.0
50.0
40.0

IMPOZITE INDIRECTE
IMPOZITE DIRECTE

30.0

CONTRIBUTII SOCIALE
ALTE VENITURI

20.0

TOTAL VENITURI (TR)


10.0
0.0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Italy Main national accounts tax aggregates DATE ABSOLUTE


120.0
100.0
TOTAL VENITURI (TR)

80.0

ALTE VENITURI
60.0

CONTRIBUTII SOCIALE
IMPOZITE DIRECTE

40.0

IMPOZITE INDIRECTE
20.0
0.0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

11

Italy Main national accounts tax aggregates DATE ABSOLUTE

100%
90%
80%
70%

TOTAL VENITURI (TR)

60%

ALTE VENITURI

50%

CONTRIBUTII SOCIALE

40%

IMPOZITE DIRECTE

30%

IMPOZITE INDIRECTE

20%
10%
0%
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Grafice INDICI CU BAZ FIX (2000)

Italy Main national accounts tax aggregates INDICI CU BAZA FIXA (2000)

1.16
1.11
impozite indirecte 1.06

impozite directe contributii sociale -

1.01

alte venituri total venituri -

0.96
0.91
0.86
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

12

Italy Main national accounts tax aggregates INDICI CU BAZA FIXA (2000)

1.16
1.11
1.06

impozite indirecte alte venituri -

1.01

total venituri 0.96


0.91
0.86
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Italy Main national accounts tax aggregates INDICI CU BAZA FIXA (2000)

1.16
1.11
1.06

impozite directe -

1.01

contributii sociale total venituri -

0.96
0.91
0.86
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

13

Grafice INDICI CU BAZ N LAN

Italy Main national accounts tax aggregates INDICI CU BAZA IN LANT

1.10
1.08
1.06
1.04

impozite indirecte

1.02

impozite directe

1.00

contributii sociale
alte venituri

0.98

total venituri

0.96
0.94
2014

2012

2010

2008

2006

2004

2002

2000

0.92

Italy Main national accounts tax aggregates INDICI CU BAZA IN LANT


1.10
1.08
1.06
1.04
1.02

impozite directe

1.00

contributii sociale

0.98

total venituri

0.96
0.94
0.92
2000

2002

2004

2006

2008

2010

14

2012

2014

Italy Main national accounts tax aggregates INDICI CU BAZA IN LANT


1.08
1.06
1.04
1.02
impozite indirecte
1.00

alte venituri

0.98

total venituri

0.96
0.94
0.92
2000

2002

2004

2006

2008

2010

2012

2014

Ponderi
Italy Main national accounts tax aggregates PONDERI

25%

26%
impozite indirecte
impozite directe
contributii sociale
alte venituri

23%

26%

Comentarii

15

III.

ANALIZ TOTAL VENITURI I CHELTUIELI

III.a Date absolute

Government revenue, expenditure and main aggregates


UNIT
SECTOR
GEO

Percentage of GDP
General government
Italy

INDIC_NA/TIME

2000

2001

2002

2003

2004

2005

Total general
government
expenditure

45.9

47.7

47.1

48.1

47.5

47.9

48.5

47.6

48.6

51.9

50.5

49.7

50.6

50.6

Total general
government revenue

45.0

44.5

44.0

44.4

44.0

43.4

45.0

46.0

45.9

46.5

46.1

46.1

47.7

47.7

2006

16

2007

2008

2009

2010

2011

2012

2013

III.b Indici cu baz fixa (2000)

INDICI CU
BAZA FIXA
2000

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Total general
government
expenditure

1.0392

1.0261

1.0479

1.0349

1.0436

1.0566

1.037

1.0588

1.1307

1.1002

1.0828

1.1024

1.1024

Total general
government
revenue

0.9889

0.9778

0.9867

0.9778

0.9644

1.0222

1.02

1.0333

1.0244

1.0244

1.06

1.06

minim

maxim medie

INDICI CU BAZA FIXA


valori min, max, med

Total general
government
expenditure

1.03

1.13

1.07

Total general
government
revenue

0.96

1.06

1.01

17

III.c Indici cu baz n lan

INDICI CU BAZA
IN LANT

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

Total general
government
expenditure

1.04

0.99

1.02

0.99

1.01

1.01

0.98

1.02

1.07

0.97

0.98

1.02

1.00

Total general
government
revenue

0.99

0.99

1.01

0.99

0.99

1.04

1.02

1.00

1.01

0.99

1.00

1.03

1.00

INDICI CU BAZA IN
LANT
valori min,max,med

minim

maxim

medie

Total general
government
expenditure

0.97

1.07

1.01

Total general
government
revenue

0.99

1.04

1.00

18

III.d Grafice
Grafice DATE ABSOLUTE

Italy Goverment revenue, expenditureand main aggregatesGeneral goverment DATE


ABSOLUTE
54.0
52.0
50.0
48.0

Total general government


expenditure

46.0

Total general government revenue

44.0
42.0
40.0
38.0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Grafice INDICI CU BAZ FIX (2000)

Italy Goverment revenue, expenditureand main aggregatesGeneral goverment INDICI CU


BAZA FIXA 2000
1.15
1.10
1.05
1.00

Total general government


expenditure -

0.95

Total general government


revenue -

0.90
0.85
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

19

Italy Goverment revenue, expenditureand main aggregatesGeneral goverment


INDICI CU BAZA FIXA valori min. max. med.
1.15
1.10
1.05
1.00

Total general government


expenditure

0.95

Total general government


revenue

0.90
0.85
minim

maxim

medie

Grafice INDICI CU BAZ N LAN

Italy Goverment revenue, expenditureand main aggregatesGeneral goverment INDICI


CU BAZA IN LANT
1.08
1.06
1.04
Total general government
expenditure -

1.02

Total general government revenue 1


0.98
0.96
2000

2002

2004

2006

2008

2010

20

2012

2014

Italy Goverment revenue, expenditureand main aggregates General goverment


INDICI CU BAZA IN LANT valori min. max si med.
1.08
1.06
1.04
1.02

Total general government


expenditure

Total general government


revenue

0.98
0.96
0

0.5

1
minim

1.5

2
maxim

2.5
medie

Comentarii

21

3.5