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Europos Sąjungos biudžeto reforma: ko siekiame?
Get PDFThe importance of financial flows to and from the EU budget is widely recognized because contributions to the EU budget and payments from it undoubtedly influence not only the expenditures and revenues of the national budget, but also the priorities of national policy and the whole economy of the country. But the level of the EU financial assistance depends mainly on the EU budget structure: its size, main budget financing principles and the priorities Europe has chosen. The structure of the current EU budget was formed in 1987, when the European Commission submitted its different proposals on every category of the EU budget expenditure and its own resources system. Twenty years passed, and Europe has changed dramatically: the number of EU member states increased from 12 to 27, new priorities as well as new problems that which can be solved at the EU level only have appeared. Therefore Europe’s policies and their financing need to evolve new priorities. The first public step in the process of the reform of all aspects of EU spending and resources was made in September 2007 by the European Commission through the publication of the Consultation paper on the EU budget reform, The aim of this consultation is to determine the structure and direction of the European Union’s spending priorities to meet the challenges of the globalized world in the next decade and beyond.The present EU budget comprises five headings which seem to fully correspond to the priorities of modem Europe because it reflects the main and most up-ta-date European policies. However, facts show that the EU budget is a historical relic because the biggest part of the EU expenditure goes on supporting the agricultural sector whose economic significance is declining and therefore it cannot contribute to growth in Europe. Moreover, the major part of the EU structural funds is allocated to high income countries and makes it impossible for lowincome countries to catch up with the rest. Therefore, the EU claim to become a modem, dynamic and competitive knowledge economy requires to review its budget priorities and structure to finance first those economic and social areas where it is best able to make a contribution to the growth and solidarity in Europe.The European Commission started the EU budget review process with the Consultation paper which invited all actors at all levels to participate in a frank debate on future challenges and to decide how the EU spending can be focused on where it can generate the highest benefit Member states participating in these debates have a perfect opportunity to rethink and distinguish new national priorities. In the process of discussion in Lithuania, it is also important to combine national and European interests as well as to reach an agreement internally: to combine sectoral and national interests and to find a balance between different actors participating in this discussion.In the course of discussion on the EU budget review, it is vital to remember that a higher level of financing does not necessarily ensures better results on the EU level. It is also important to decide whether it is easier to achieve the EU goals by increasing the level of financing or by intensifying the control or improving the regulation. Its is even more import ant to find a reasonable balance between the volume of financing and the European value added.Europos Sąjungos (ES) biudžetas yra svarbus Lietuvos ekonomikos augimo variklis ir nemažų lėšų šaltinis. Tačiau keičiantis situacijai Europoje ir visame pasaulyje, turėtų keistis ir Europos prioritetai, kartu ES biudžetas. Ateityje Lietuvos iš Europos Sąjungos gaunamos paramos dydis labiausiai priklausys nuo peržiūrėto ES biudžeto struktūros, jo sudarymo ir išlaidų skirstymo principų. Todėl, nenorėdama likti nuošalyje, Lietuva turėtų aktyviai dalyvauti ES biuždeto peržiūroje ir taip prisidėti prie ateities biudžetų kūrimo. ES biudžeto reforma jau prasidėjo ir šiame reformos etape Lietuvai ir kitoms valstybėms narėms svarbu nuspręsti, kokią Europą norime matyti ateityje, kokiais svarbiausiais principais turėtų būti remiamasi nustatant ES politikos prioritetus ir kaip nauji prioritetai turėtų būti atspindėti Europos Sąjungos biudžeto struktūroje.Šiame straipsnyje nagrinėjama ES biudžeto reformos problema, kuri yra aktuali ir Lietuvai, nes neabejotinai turės įtakos šalies ekonomikai ir ūkio plėtrai, apžvelgiama ES biudžeto raida nuo 7965 m. iki šių dienų, analizuojama, kaip keitėsi biudžeto santykinis dydis ir struktūra. Straipsnyje aptariama dabartinio ES biudžeto struktūra ir pagrindžiama šio biudžeto reformos būtinybė. Vienas iš sudėtingiausių ES biudžeto reformos aspektų - skirti ES lėšas ten, kur jos duos realios naudos visai Europai, todėl straipsnyje bandoma išryškinti bendrus principus, kuriais turėtų būti vadovaujamasi vertinant ES politikos prioritetus ir reformuojant ES biudžetą
Jaunimo padėties šalies darbo rinkoje raidos tendencijos ir ją įvertinančių rodiklių metodinės skaičiavimo problemos
Get PDFThe objective of the article is to evaluate the situation of youth in the labour market and to reveal the trends of its development, referring to the data of Statistics Department and Lithuanian Labour Market. The methodological calculation problems of youth unemployment indicators are reviewed; the possibilities of employing particular labour market indicators when analysing youth unemployment are discussed; the influence of particular factors on youth unemployment is evaluated.The first part of the article evaluates the position of youth in the labour market of the country and the trends of its development. The analysis allows the conclusion that the employment rate was declining rapidly during the period 1997-2001 (from 36.3% to 22.5%), and then there was stabilisation with insignificant variations of the employment rate indicator. It must be emphasised that youth employment, which temporarily increased in 2002, declined again in 2003-2004 (to 20.3%), reaching its minimum level. Short-term positive changes of youth employment (the indicator increased to 23.7%) showed up in 2005-2006, although this increase was comparatively insignificant and did not compensate the previous significant negative trend.The other trends during a longer period were a decrease of youth activity (employment) and an increase of inactive population in the labour market. The article shows the components (factors) of youth inactivity increase, of which employment decrease had the biggest influence. One more trend observed in the last years is that the youth unemployment rate almost equalled with the analogous the indicator in other age groups. This means that the differences in unemployment rates depending on age significantly decreased.The second part of the article reveals the methodological problems of evaluating the situation of youth in the labour market, highlighting the methodical problems of calculating youth unemployment rate. Also there are analysed other indicators which allow evaluating the situation of youth in the labour market more objectively. The youth unemployment rate, expressed by the percentage of young unemployed people in the labour force of this age bracket does not reflect the real situation in the labour market when speaking about youth as a whole (an age bracket). In 2006, youth labour force covered only about 26% of the state’s youth. Hence, the official indicator of unemployment rate reflects the position of only 26% of youth, and the rest 74% remain outside the assessment. In the authors’ opinion, this is the reason why this usual unemployment rate indicator cannot be the basic indicator generalising the position of youth in the labour market.The third chapter presents an interelation between the indicators of youth situation in the labour market and the other indicators of a particular social economic development of the country. Correlation analysis is one of the alternative ways to describe the interconnection among the indicators that characterise the position youth in the labour market. There were considered many correlation indicators which show that the formal connection among the discussed indicators is not statistically significant. However, calculation of correlation coefficients should be seen as an attempt to estimate the trend of connection between the analysed phenomena. This allows evaluating the existing changes quantitatively and discovering the reasons for the confronting trends.The conclusion is that the relation between the indicator of the unemployed part of young and other indicators is the toughest one, although the increase of the part of youth is not the criterion of unemployment intensity (its rate). On the other hand, the imperfection of the youth unemployment rate is not characteristic of this indicator, and its values of correlation are noticeably higher and in most cases statistically significant in comparison with the other indicators used in the analysis. The dynamics of this indicator, which expresses the increased conditional youth competition possibilities in the labour market, react to essential changes of the social, economic and demographical environment in the best way in most cases.Considering the imperfection of the traditional unemployment rate, which is obvious from the analysis, the authors suggest to employ widely the other indicators characterising youth position in the labour market, which allow evaluating the extent of the phenomenon under analysis more objectively. Moreover, there are suggested the possibilities of calculating a new indicator which characterises youth unemployment - the harmonised youth unemployment indicator - and its application for the assessment of youth position in the labour market. In addition, there is shown that a combination of different indicators (including absolute ones) in the research process should become a more and more important element while evaluating trends of youth unemployment dynamics.Nors bendras nedarbo lygis nuo 2001 m. šalyje gana sparčiai mažėjo, jaunimo užimtumo ir integracijos į darbo rinką problemos vis tiek išliko aktualios. Dalis šalies jaunimo, norėdami susirasti patrauklias darbo vietas, išvyko į ES ir kitas užsienio šalis. Išryškėjo ir kitos nepalankios tendencijos - mažėja jaunimo aktyvumas šalies vidaus rinkoje. Nedarbas mažėjo labai sparčiai, tačiau daugelis anksčiau buvusių jaunų bedarbių taip ir nepapildė šalies dirbančiųjų gretų, o tapo ekonomikai neaktyviais gyventojais, kurie iškrito iš darbo rinkos. Dėl ekonomikai neaktyvių gyventojų gausėjimo tarp jaunimo šalies ūkis kasmet patiria nuostolių: nesukuriama dalis BVP, atsiradusio darbuotojų deficito sąlygomis lėtėja šalies ūkio raida.Šiame straipsnyje vertinama jaunimo padėtis darbo rinkoje atsižvelgiant į jos raidos tendencijas, tiriama tam tikrų veiksnių įtaka jaunimo nedarbui, atskleidžiamos tiriamos demografinės grupės padėties darbo rinkoje analizės tobulinimo galimybės, siūlomi nauji rodikliai jaunimo padėčiai darbo rinkoje vertinti. Tradiciškai susiklostė, kad vertinant jaunimo padėtį darbo rinkoje dažniausiai apsiribojama nedarbo lygio rodikliu. Tačiau siekiant ištirti nagrinėjamą problemą giliau, svarbu gerokai paįvairinti tyrimo instrumentarijų. Todėl vertindami jaunimo padėtį darbo rinkoje autoriai panaudojo daug papildomų nedarbą apibūdinančių rodiklių išryškinti įprasto jaunimo nedarbo lygio rodiklio trūkumus. Siekdami tiksliau aprašyti esamas darbo rinkos tendencijas ir išvengti esamos situacijos vertinimo iškraipymų, autoriai siūlo skaičiuoti harmonizuotą jaunimo nedarbo lygio rodiklį
Experiments as a Tool of Verifying Efficiency of Implicitly Agreed-Upon Market Organizations
Get PDFWe analyse the possibility of an experimental study of the efficiency of market institutional structures. In the paper “On the new institutionalism of markets: the market as an organization” by R. Richter, the implicitly agreed upon market organization is regarded as a Nash equilibrium of a game between potential market participants. The solution of such coordination problem is not necessarily Pareto-efficient but could be efficient given assumptions of New Institutional Economics (i. e. could be NIE-efficient). This framework can be very helpful as a descriptive tool used to explain the persistence or transition of market institutions, but in can be difficult to be verified empirically.Economic experiments have been successfully applied to analyse market institutions and to compare their efficiency. In the paper, we demonstrate how this methodology could be used to analyse the “spontaneous” market organizations reached as a tacit agreement in a coordination problem. We also advocate that economic experiments can be a very useful tool to verify the efficiency of such institutions
Gyventojų pajamų apmokestinimas Lenkijoje
No full textThe Polish taxation system has been undergoing substantial changes in recent years, aimed at creating a more transparent system and conforming to the taxation standards of market economy countries. The two most important changes were introduction of the personal income tax (PIT) in 1992 and replacement of the turnover tax with the value added tax (VAT) in 1993. The uniform personal income tax covered all incomes generated by natural persons irrespective of where the sources of income are located. The reform provided also a more equitable distribution of the tax burden by introducing a progressive system with three nominal tax rates (in 1992-20%, 30%, 40%).A comparative study of the effective PIT rate for pensioners and other groups of PIT payers is the main goal of this paper. The study refers to our own research on data received from The information of Polish Ministry of Finance about accounting of PIT in several subsequent years. Statistics cover a period from 1993 to 2003. However, numbers of taxpayers refer also to year 1992 when the PIT has been established and a period from 2004 to 2006.Concluding the situation in Poland, taxpayers with the highest income make exhaustive use of tax reductions. There are occurring situations when well-off people benefit more than people with relatively minor income (e. g. pensioners). It happens even if most of deductions were aimed generally at all taxpayers. Such a situation reduces the impression of the system fairness. Because tax deductions reduce budgetary revenues, the foregone revenues have to be compensated by other taxes or / and higher rates. Therefore, the system of deductions and relief, on the one hand, supports the special gains (e. g. house building), however, on the other it generates costs. It is possible that the reduction of tax rate for the I tax bracket and removal of some tax exemptions and deductions would make the Polish personal income tax more transparent, equal and simple.Gyventojų pajamų apmokestinimas Lenkijoje pastaraisiais dešimtmečiais patyrė esminių permainų. Viena iš jų yra 1992 metais ivestas progresinis gyventojų pajamų mokestis (GPM) su trimis - 20 proc., 30 proc. ir 40 proc. mokesčių “laipteliais”. Dabar šie mokesčių tarifai yra šiek tiek pakitę, nes pirmasis laiptelis yra “nuleistas” iki 19 procentų.Analizė rodo, kad nevienodos gyventojų grupės turi skirtingas galimybes išnaudoti įvairias išimtis. Tie asmenys, kurie moka pagal pirmąjį ir antrąjį tarifą, tačiau turi savo verslą, yra laisvų (angl. freelance) profesijų atstovai arba turi keletąpajamų šaltinių faktiškai moka mažesnius mokesčius nei samdomi darbuotojai, dirbantys pagal nuolatinės sutartis ar pensininkai.Apibendrinant galima teigti, kad Lenkijos gyventojų pajamų apmokestinimas nėra pakankamai teisingas, nes didžiausias pajamas gaunantys mokesčių mokėtojai yra privilegijuoti, jie turi daugiau galimybių sumažinti jiems tenkančią mokesčių naštą. Pirmojo tarifo sumažinimas, taip pat išimčių panaikinimas reikštų teisingesni gyventojų pajamų apmokestinimą
Valstybinės taupomosios kasos Lietuvoje XX a. pradžioje
Get PDFThe paper attempts to reconstruct the picture of the state savings bank system and its structure in Lithuanian governorates in the beginning of the 20th century. The same economic, political, social contradictions as in the whole credit system of the lagging behind Russian Empire as compared with Western European states were typical in the creation and activity of savings banks.Among other means (accumulation of land in the hands of Russians, colonial policy of taxes and customs), discriminative credit policies were used. The formation of credit resources using savings of the occupied countries also served for the imperial purposes of Russia.The opening and activities of savings banks were regulated by special statutes in which the objective of savings banks was indicated: to provide the possibility for poor people to accumulate funds in small amounts and get interest for them.However, the operations of savings banks were trivial, they managed to accumulate only very small amounts of money.In 1895, the new Statute of savings banks was approved and they were called State Savings Banks. The State Bank of Russia headed over the savings banks.According to the new Statute, the order of the opening of savings banks was easier. It became possible to open state savings banks and their branches in all cities and settlements - at the State Bank, treasuries, customs, at all governmental and public offices, private offices and enterprises. The spread of the network of savings banks became easier, deposits grew up.Deposits in saving banks in the period 1899-1913 increased rather rapidly: in the Vilnius govemorate 2.9, in Kaunas 2.6, and in Suvalkai 3.1 times.The number of savings banks in Lithuanian governorates in this period increased 1.45 times. At the beginning of 1913, in Lithuanian governorates operated 29 central savings banks and one city branch, 241 savings banks at post offices, 11 at railway stations, and 2 saving banks in factories. The number of all types of savings banks was biggest in Šiauliai district (22), Vilnius and Raseiniai districts (21 in each), and the smallest in Naumiestis district (4).The biggest amount of deposits in total, its average per one savings bank, and the average amount of passbooks per one saving bank was in the Vllnius governorate and the smallest in the Suvalkai governorate. The average biggest amount of passbooks in savings banks per one thousand inhabitants was in the Vllnius governorate and the smallest in the Suvalkai governorate, too.Savings banks’ deposit funds were invested in state bonds. Formation of the credit resources of the Russian Empire using savings of people of the occupied countries was one of the means of the realization of Russia’s colonial policy. The Lithuanian deposit funds brought away from Lithuania have never been returned.Valstybinių taupomųjų kasų sistema, jos struktūra, teritorinis kasų išsidėstymas Lietuvoje carinės okupacijos laikotarpiu beveik nėra tirti. Šio straipsnio tikslas - pamėginti atkurti tuo metu veikusių lietuviškosiose gubernijose valstybinių taupomųjų kasų sistemos struktūrą ir apibūdinti jų veiklą panaudojant pagrindinius rodiklius. Tyrimo uždaviniai: išnagrinėti taupomųjų kasų steigimo prielaidas; atkurti tuometės taupomųjų kasų sistemos struktūros vaizdą; apibūdinti taupomųjų kasų sistemą. Objektas - lietuviškųjų gubernijų valstybinės taupomosios kasos XX a. pradžioje. Pateikiami atlikto tyrimo rezultatai gali būti naudingi nagrinėjant Lietuvos kredito institucijų raidą, apskričių, miestų ir miestelių ekonominės plėtros istorines ypatybes