Wpływ wydzieleń na budżet Austrii

Wpływ wydzieleń na budżet Austrii

Gabriele Elisabeth Jell-Wiesinger

93,61 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
ISBN:
9786209591846
93,61 €
IVA incluido
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Sobre IBD

W celu spełnienia tzw. kryteriów z Maastricht w Unii Europejskiej, a w szczególności w Austrii, przeprowadzono proces wydzielenia usług państwowych do prywatnych podmiotów prawnych. Wydzielenie to spowodowało ogromne zmiany dla wszystkich zainteresowanych stron. Celem pracy magisterskiej jest zbadanie finansowych skutków wydzielenia dla austriackiego budżetu państwa. Wyniki badań obejmują skutki finansowe wydzielenia Austriackich Kolei Federalnych (ÖBB) w 1994 r., skutki po utworzeniu ÖBB-Holding AG w 2004 r. oraz skutki po wprowadzeniu wytycznych Eurostatu w odniesieniu do 2014 r., na podstawie literatury, głównie budżetów i sprawozdań finansowych. Postawione hipotezy częściowo się sprawdziły. W momencie wydzielenia wydzielenia nie miały one prawie żadnego wpływu finansowego, ale po wprowadzeniu wytycznych Eurostatu, zgodnie z którymi zobowiązania tych przedsiębiorstw ponownie zaliczono do deficytu budżetowego, miały one zdecydowanie negatywny wpływ na budżet państwa. W związku z tym w przyszłości pojawi się pytanie o sensowność takich działań.

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