De samenvatting voor publieke financiën - 15/20 materiaal!
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Course
Publieke financiën (F710364)
Institution
Universiteit Gent (UGent)
Het document bevat ongeveer 40 pagina's en omschrijft alle hoofdstukken gezien in de les. Zowel voorbeelden, foto's, extra aantekeningen, formules, begrippenlijsten, verwijzingen naar slides en overzichtjes zijn aanwezig.
Zie ook mijn overzicht rond het hoofdstuk 'ff de case van België'.
Leerstof:
- Artikels waarbij richtvragen horen op het examen zullen enkel examenvragen voorkomen ivm. met
die artikelen die identiek zijn aan die richtvragen
- Zowel lessen, kennisclips als module in groep
- Zie de te verwerven competenties per module om het examen te kunnen
- Iedere topic heeft centrale begrippen die terug komen in het examen + mc vragen best samenvatting
opdelen in onderdelen (leerstof, begrippen, richtvragen, voorbeeldvragen, …)
- Examen: 30 mc + stellingen (schriftelijk) ja/nee? En onderlijnde termen uitleggen + toepassingsvraag
(altijd over belastinghervormingen).
- Modules over begroting & fiscal federalism zorgen voor de meeste mc vragen
- Zie de modeloplossingen hier komt sws een groot deel van terug op het examen
Inhoud
Module 1: welvaartscreatie en- verdeling.......................................................................................................................3
Leerstof........................................................................................................................................................................ 3
Economische probleemstelling publieke financiën......................................................................................................3
Economische probleemstelling................................................................................................................................4
Welvaart, maximale welvaart, gewenste welvaart......................................................................................................5
Welvaart..................................................................................................................................................................5
Het eerste welvaartstheorema................................................................................................................................6
Het tweede welvaartstheorema..............................................................................................................................7
Welvaartscreatie door de overheid ingeval van marktfaling........................................................................................7
Niet-marktfalen...........................................................................................................................................................7
Sturende fiscaliteit.......................................................................................................................................................8
Het 2de welvaartstheorema in praktijk: Herverdeling via de sociale zekerheid en de belastingen.............................8
Waarom herverdelen?.............................................................................................................................................8
Welke inkomens zijn van belang?............................................................................................................................8
Maatstaven van inkomensverdeling........................................................................................................................9
Maatstaven van herverdeling................................................................................................................................10
Wat is bepalend voor het niveau van herverdeling via fiscaliteit?.........................................................................10
Herverdelen we ook via uitgaven?.........................................................................................................................11
Conclusies..............................................................................................................................................................11
Begrippen.................................................................................................................................................................. 11
Module 2: De publieke uitgaven: feiten, determinanten en efficiëntie.........................................................................12
Leerstof...................................................................................................................................................................... 12
De uitgaven van de overheid.....................................................................................................................................12
1
, Economische theorieën m.b.t. de evolutie van de uitgaven......................................................................................13
The Armey curve.......................................................................................................................................................13
De efficiëntie van de overheid: maatstaven en inzichten..........................................................................................13
Determinanten en efficiëntie.....................................................................................................................................13
Module 3 – Optimale belastingen en maatstaven van belastingdruk............................................................................14
Leerstof...................................................................................................................................................................... 14
Optimale belastingen.................................................................................................................................................14
1 Het herverdelende karakter van belastingen......................................................................................................14
2 Deadweight loss..................................................................................................................................................15
3 Neutraliteit.........................................................................................................................................................15
4 Transparantie en eenvoud..................................................................................................................................16
Maatregelen..............................................................................................................................................................16
1 Indicatoren van belastingdruk............................................................................................................................16
Begrippen.................................................................................................................................................................. 17
Module 4 : Fiscale relaties tussen verschillende overheidsniveaus...............................................................................17
Leerstof...................................................................................................................................................................... 17
Federalisme: definities...............................................................................................................................................17
Verdere soorten federalisme.................................................................................................................................18
Fiscal federalism: definitie en klassieke indicatoren..................................................................................................18
De klassieke indicatoren FF....................................................................................................................................18
Additionele aspecten.................................................................................................................................................19
Pro en contra FF.........................................................................................................................................................22
FF: de case België......................................................................................................................................................22
De basisprincipes...................................................................................................................................................22
De historiek...........................................................................................................................................................23
De situatie net voor de 6de staatshervorming.......................................................................................................24
De financieringswet na de 6de SH.........................................................................................................................25
Conclusie...............................................................................................................................................................26
Grote krachtlijnen en belang van de middelentransfer.............................................................................................26
Wijzigingen voor de Gewesten..................................................................................................................................26
Wijzigingen voor de Gemeenschappen.....................................................................................................................27
Taks shift........................................................................................................................................................................ 27
Arbeidsdruk...............................................................................................................................................................27
Voorstel..................................................................................................................................................................... 28
Federale regering in 2015..........................................................................................................................................29
Module 5 – De begroting...............................................................................................................................................29
Leerstof...................................................................................................................................................................... 29
Algemene begrippen en beginselen..........................................................................................................................29
2
, 1 De functies van de begroting..............................................................................................................................29
2 De algemene begrotingsprincipes......................................................................................................................30
3 Het toepassingsgebied........................................................................................................................................30
4 De begroting van de lidstaat België....................................................................................................................31
5 De betrokken actoren.........................................................................................................................................31
6 De begrotingskalender........................................................................................................................................33
7 De Kerndocumenten...........................................................................................................................................34
De verschillende begrotingssaldi...............................................................................................................................34
1 Primaire saldi vs. Vorderingensaldi.....................................................................................................................34
2 Nominale vs. Structurele saldi............................................................................................................................34
3 Inschatting van de conjunctuurcomponenten van de begroting.........................................................................35
4 Het ESR-geconsolideerd vorderingensaldo.........................................................................................................35
5 De saldi van de lidstaat België in 2023................................................................................................................36
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