Sławomir Franek
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摘要

目的- -本文件的目的是确定大流行病危机对欧洲联盟各个国家地方政府分部门财政状况的后果。▽研究方法=对预算收入(包括转移)、支出(包括COFOG分类)、预算余额和债务等预算数字的动态和结构进行比较分析。这些比较涵盖了2019-2021年欧盟27个国家的地方政府分部门。用于分析的数据来源是欧盟统计局的数据库。结果-研究表明,欧盟国家的地方政府财政并未因COVID-19大流行的影响而受到重大影响,但这主要是由于额外任务和弥补税收不足的主要资金来源是政府分部门的转移。与此同时,大多数欧盟国家的地方政府支出结构发生了变化,增加了保健、社会保护和经济事务方面的支出份额,减少了娱乐、文化和宗教、住房和社区设施以及教育方面的支出份额。独创性/价值/影响/建议——所提方法的独创性在于,它全面介绍了疫情危机对欧盟所有国家2020-2021年地方政府预算参数的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Konsekwencje kryzysu COVID-19 dla finansów jednostek samorządu terytorialnego w krajach UE
Purpose – The purpose of this paper is to determine the consequences of the pandemic crisis for the financial situation of the local government subsector in individual European Union countries. Research method – The research is based on comparative analysis of the dynamics and structure of such budget figures as budget revenue (including transfers), expenditure (including COFOG classification), budget balance and debt. The comparisons covered the local government subsector in the 27 countries of the European Union for the years 2019–2021. The source of data for analysis is the Eurostat database. Results – The research indicates that local government finances in the EU countries did not suffer significantly because of the impact of the COVID-19 pandemic, which, however, was essentially due to the fact that the main source of funding for additional tasks and covering tax revenue shortfalls were transfers from the government subsector. At the same time, there was a change in the structure of local government spending in most EU countries by increasing the share of spending on health care, social protection and economic affairs and decreasing the share of spending on recreation, culture and religion, housing and community amenities and education. Originality/value/implications/recommendations – The originality of the presented approach is due to the comprehensive presentation of the consequences of the pandemic crisis for local government budget parameters for 2020–2021 in all the European Union countries.
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