Sie sind auf Seite 1von 127

2014


3
1.1

................................................................................................................... 3

1.2

..................................................................................... 4

1.3

............. 11

1.3.1

............................................................................................................. 11

1.3.2

........................................................................... 12

1.3.3

.... 13

1.3.4

................................. 14

1.3.5

, ........................ 17

1.3.6

............................................................................................ 18

1.3.7

..................................................................................................... 24

1.4

.......................................................... 26

1.4.1

................................ 27

1.4.2

.......................................................................... 33

1.4.3

..................................................................................... 37

1.4.4

.............................................................................................. 39

1.4.5

........................................................................ 42

1.5
/
. .......................................................................................................... 43
1.5.1

.............................................................. 43

1.5.2

.................................................................. 45

1.5.3

.......................................................... 48

1.5.4

............................................................................................ 50

1.5.5

........................................................................................ 55

1.6

.................................. 56

1.6.1

............................................................................................................. 56

1.6.2

........................ 56

1.6.3

...................... 65

1.6.4

..................................................................................................... 67

1.7

1 ......................................................................................... 70

2

...................................................................... 91
2.1

................................................................................................................. 91

2.2

......................... 92

2.3

............................................. 99

2.3.1
2.4

. 105
................................................................................................... 118
1

2.5
3

2 ....................................................................................... 122

.................................................................................................................. 123

1.1: 2009... 10
1.2: ( . ) ......................................... 13
1.3: 2010 ................................................................. 27
1.4: ..................... 28
1.5: ................................... 33
1.6: (2004:2013:) .................................................................................................................................... 36
1.7: , 1997 2006 (% ) ........... 37
1.8: ............................................................................ 44
1.9: ( . )
* ( ) ............................................................................................................... 46
1.10: , 2009 ..................................................................... 47
1.11: ................................................................................... 49
1.12: ....................................................... 54
2.1:
( 2010) ................................................................................................ 93
2.2: (%) E
2011 ......................................................................................................................................... 95
2.3: E
, (
% 2007/2011)....................................................... 97
2.4:
( 2011) ........................................................................................................ 98
2.5:
. .............................................................................................................. 111

1.1: , ................... 30
1.2: , ................ 30
1.3: ......................................................................... 31
1.4: () ................................ 38
1.5: () ............................ 39
1.6: ()........................... 40
1.7: () ............................. 41
2.1: % , 2007 2011 ....................... 95

1.1


, ,
. ,
.

, ,
,
.
2012 41
(), ()
.
,

.
, ,
-.


. ,

.1

.
(),
,
.4052/2012 . 35-48.
. ,
, ,
()
,
. (, )

, .

10
.
3


,
. ,
,
.
,
,
, ( )
.

. ,
.

1.2


,

.
( ),
, ( , .),
(, , .).
. (
) ( )
,

,

(, 2009, , 2003, 2010).
. 1990 327
, ,

, (, 1990), 1997
28 200 (OECD,
1997).
,
.
, , .
,
, .
( ),
4

, , ,

.

. :
1. .

, .
,
, .
2. .
.
3. .
,
, .
1993 (. 2084/1992),
800 (OECD,
2011). ,

.2
4. . , ,
.
,
, ,
. ,


50.
.3

. ,
,
2

,
, , ,
1983 (OECD, 1991).
3

. (Zaidi and Whitehouse,
2009) -
. ,
, . ,
, ,
,
.
5

( 5, . 5 1846/1951),
, 1979
.
, 1999

().4 , 2003

-
().
2008
. , 3655/2008
,
, .
( , -, .. -)
(, -, , , ,
). 101 ,
, .
,

.5
, . 3655/2008 .
( 140),
, ,
.. ( 141),
( 141),
( 143 144). ,
(),
().6


15
,

.
5
(2010)
.
6
, 6 ,
.
6

1.
3655/2008

3655/2008 ( 1-139)
133 (80 53 )
, 13
(5 , 6 2
). 13 :
1. - ( - )
2. ()
3. ()
4. ()
5. ( - )
6. ()
7. ()
8.
()
9. ()
10.
()
11. ()
12. ()
13. ()

13 .
. :
- ,
- ,
.
- 49
.

. :
-
-
-
-

. :
.
.
. 3655/2008 ,

, ,
.
: (2009).


2010
.3863/2010 .3865/2010. , ,
2011
. ,
. -,
. ,
(-), --
() .
, .4052/2012 . 35-48
() ,
.

,
.
, ,
21
. 21 78 ,
.
- 8.208 10
. 24
7 3.126 8. 9 52 ,
10 86 11 92 .
,
,
, .
7

.
.
9
.
10
.
11
.
8



,
,

. . 3655/2008,

, .
( )
,
.
,
().
,

(, , ) .
,

.
.
,
.
.

1.1: 2009

1.
65

(
)

+ ( 1998)
( 1998)

2. ()

,
( ),

() .
()



( )
, (%
),
+

,
,

3.

() :
(i)

+
+

(ii)

- +
- +

(iii)

+ +

()

+ +

, , .

+ +

4.
(
, ,
)

(
)
-
+ +

+
-

5.

6.

()
()

(
)


( )

( 2089/92)

()
(.. )

, ,

( )
,
( ).

, , , , , .

: 2010.

10

1.3

1.3.1


() ,
, ,
(, 2009).
,
,
-, ,

,
,
.


12,
,
, .
: ,

, ,

.
, .
, ,
,
,
,
13. ,
,


.

12

,
, -,
, .. .
13

2013,
.
11

1.3.2


-. ()
2013 41,2% , 17,7% , 14,7% 14,6% . ,
88,2% .
- 20%
, 13,33% 6,67%
( 1 ).
.3655/2008
, , -
,
.14
,
(, .. -
1/1/2011 - 1/1/2022
1/8/2018).
-
-
, .
, -
.15
, ,
( 2
). 1

.
1 .
.

,
. ,
,
, .

14


1/1/2022.
15

( 3
-).
12

1.3.3


(-), (),
()
(). ,
,
. ,
, ,
. , ,

,

. ,
,
,

.

1.2: ( . )
12/2011

12/2012

7.003

7.723

5.620

7.154

12/2013

12/2013

13.540

99

3/2014

404.255

42.804

1.132

663.664

64.752

425

499

362

10.200

3/2014

46.363
459

513

351.164

: ,

1.2
.
7 2011, .
(2012) 10,3% 7,7 ,
2013,
(27,5%), 75,3%
13 . ,
2013 10,8 ,
. ,
2011-2012
13

27,3%, 2013,
,
, (
).
,
, .

1.3.4




,
, , ,
.
()
(
) (
).

,
,
(), 2013.16

,

. , , 2013
-
2014.
:
) ()
-, .

(),
. ,


.
16

,
2 .
14

)

, ,
.
) -
,
.
.
)

,
-.
.
) ,
,
().
- (
),
,
, ,
-, ()
, ,
-,
.


( /7/11711/884/2014)
2014 ,
( ).
, .4254/2014, 2014,
()

()
,
. ,
.

,
. , ,

15


.
,
,
( )
( ,
, ),
, ,
,

.

( 3 8
), ,
,
, .

.
, -, ,
,

.
, .



,
. ,

- ,
()
2014, .
,

(, )
-,
, -.

.
, ,

16


.
.

1.3.5


,
,
.
,
.

- ,
- .

.
- ()
-
- ,
. ,

. (.. ),
.
()
. , ( )
(),
.
, , ex post (
)
.


.
: ) -, )
() - )
().
, (..
),
.

17

1.3.6

,
2017
( ...
. .: 13725/4430/26.6.2014). ,


,
.
( )

.

1.
,
,

(
, ),
.
, -,
,
, ,

, . .
,

,
.

5.000 , , .

, (.. 4.999) ,
. ,


.
, ,
(

18

), ,

5.000 , ,
.

.

, ,

,
. ,
,

,
.
.
, ,
,
,
,
, .. .

,
.
, hardware (/, , .)
software () .
, ,

.

2.
, -
.
-

, , .
(, , , ).

19

3.

, ,


.
, ,
.

4. (outsourcing)

,
.

2017. , ,

, .


,
,
,
, , ,
.

,
(3).
,
, ,


(
).

, .

5. ()

(, , )
-,
20

. ,
-
.
(2)
- , , .

6.


( )
,
.
,
. ,

,
(

),

.

7.


. ,

, -

(

).

. (
) ,
.

.

21

8.
(, , )

, . ,
,
.
,
. ,
. ,
, 2017,

.

9.

,
. ,
,

. -
32 . ,
- ,

. 370
, .
, ,
, 2013.
,

. ,
( ..
),
, . ,
.

10.

.
,
.
22

, , ,
. ,

,
, -,
,
. ,
,
,
. ,
,
, .

11. ,

.

,

. ,


.

12.


.
,
,
.

13. (,
, )


. ,
, ,

23


. ,
,

. ,

. ,
,
,

.
, , ,

.

1.3.7


.

, ,


. ,



, , .
,
2017,

,
. : 1)

, 2)

, 3) , 4)
(outsourcing)
, 5)
(), 6)
, 7)
, 8)
24

, 9)
, , , 10)
, 11) ,
, 12) , 13)
(,
, ).
,


,
,
. ,

.

. ,


.17
,
, ,
,
,
.
, ,
,
, .

,
( ). ,
,
,
,
,
, ,
.
17

5 32 .4075/2012,

2014 (31/12/2014),
. ,
- 3,9

.
25

1.4


.

,
.
,
.
,
, ,
.
,

,
. ,
.
,
( ) .


.
.

,
27 .
59,96
64,90 .
.
.
2010 65 60

.

,
.

26

1.3: 2010

BE
61,44
BG
61,69
CZ
61,08
DK
62,90
DE
63,47
EE
63,58
IE
64,90
EL
62,34
ES
62,90
FR
60,08
IT
61,31
CY
64,37
LV
63,33
LT
62,25
LU
59,96
HU
60,51
MT
60,85
NL
63,14
AT
60,73
PL
60,12
PT
63,50
RO
61,45
SI
60,29
SK
59,69
FI
62,63
SE
64,20
UK
63,55
NO
64,35
EU27
62,07
EA17
62,06
: The 2012 Ageing Report

1.4.1

61,44
62,69
62,54
63,65
63,86
63,19
64,38
62,39
62,46
60,05
61,44
65,04
63,59
63,22
59,54
61,04
61,09
63,91
61,28
61,77
63,44
62,32
61,41
61,25
62,84
64,65
64,16
64,56
62,49
62,20

61,48
61,04
59,88
62,14
63,05
63,92
65,81
62,31
63,68
60,11
61,13
63,52
63,17
61,52
60,53
60,17
60,29
62,18
60,16
58,60
63,66
60,56
59,24
58,56
62,42
63,75
62,88
64,10
61,70
61,96


.18


.

.
2004
( 1.4).
18

,
.
. , ,

. ,

(), (),
.
27

2005-2009 .
,
2008 . :

,
.

.

, 65, 2005-2010
(1941-1945),
. ,

. ,
,

.

1.4:

2004

65.438

32.633

20.213

23.578

22.376

164.238

25.793

54.443

6.996

2.869

6.082

96.181

2005

67.221

46.818

25.531

22.914

24.593

187.076

26.532

48.742

12.506

5.211

7.074

100.065

2006

44.092

23.778

18.886

18.274

19.777

124.806

18.866

29.155

7.317

3.985

2.186

61.508

2007

36.674

15.081

24.800

19.939

19.154

115.648

22.665

20.933

10.521

2.811

2.981

59.910

2008

39.462

10.707

23.899

14.288

18.208

106.563

20.342

18.118

22.176

7.871

3.323

71.830

2009

41.091

10.080

15.503

12.126

16.370

95.170

20.065

15.396

12.771

3.462

4.976

56.670

2010

44.441

14.351

25.124

12.843

17.452

114.211

25.628

21.786

20.150

2.005

4.194

73.762

2011

53.930

13.316

35.812

14.842

23.942

141.842

32.666

15.236

29.362

5.027

6.700

88.992

2012

41.425

18.393

33.791

16.367

18.525

128.501

31.082

25.689

26.018

9.779

5.129

97.696

2013

31.341 10.144
34.301
29.150 20.810 125.746
: .., .

25.456

19.015

29.412

10.230

5.750

89.863

2010 2013

. , 2010

,

( 1.1
28

1.2).
,
,
. ,
2009 2010 2010 2011,

2011 33
53 .
,
1 2011,
. , 2011

2012. , 2012
. , 2013
,
.19 , ,
, 2013
.


( 1.3).
2009 2012 57 98 .
95 2009 142 2011,
50%.
,

. , ,
, ,
.

19

,
, .
29

1.1: ,
80,000
70,000
60,000

50,000

40,000

30,000

20,000

10,000
0
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
: .., .

1.2: ,
60,000
50,000
40,000

30,000

20,000

10,000
0
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
: .., .

30

1.3:

2013

126

90

2012

129

98

2011

89

2010

142
74

114

2009

95

57

2008

72

2007

60

2006

62

2005

107
116
125
187

100

2004

164

96
200

150

100

50

50

100

150
200

: .., .

(
1.5), , . ,
,
. ,
( 57 )
, 65, 65
.
(63,7 ),
(58,2 ) (60,6 ),
(),
. ,
,
.
,
,
.
31


. 65 ,

65
.

.
2010
,
( (2007), .2).
,

, 2013 56-60
51-55
.

,
,
.

,
55 , .
,

.

32

1.5:

50

51-55

56-60

61-65

65+

2004
2005
2006
2007
2008
2009
2010
2011
2012
2013

2.7
4.1
2.9
1.5
0.7
0.0
2.4
0.3
0.7
4.5

6.8
4.5
3.5
2.0
7.0
5.2
10.7
12.3
8.0
8.9

43.2
45.5
53.1
44.6
43.8
48.8
50.0
47.7
50.4
51.5

36.6
33.6
29.4
33.4
31.2
35.8
27.0
32.7
36.3
29.8

10.7
12.3
11.1
18.5
17.2
10.2
10.0
7.0
4.6
5.3

100
100
100
100
100
100
100
100
100
100

2004
2005
2006
2007
2008
2009
2010
2011
2012
2013

0.0
0.0
0.0
0.0
0.0
1.1
0.0
0.0
0.0
0.0

2.4
2.4
4.6
2.2
1.7
0.0
1.2
0.0
0.0
0.0

14.4
11.8
9.4
7.2
1.4
6.5
3.0
1.5
2.4
5.1

51.7
41.9
49.1
49.6
49.6
51.0
58.3
60.3
65.6
34.1

31.6
43.8
36.9
41.1
47.3
41.4
37.5
38.2
32.1
60.8

100
100
100
100
100
100
100
100
100
100

2004
2005
2006
2007
2008
2009
2010
2011
2012
2013

18.1
10.5
12.2
17.3
15.4
21.4
22.5
23.0
15.3
14.0

30.1
20.8
20.3
31.7
33.1
24.6
16.0
20.2
19.2
18.3

18.4
20.3
29.3
25.3
22.5
31.3
35.0
28.8
25.6
41.3

15.6
27.9
18.1
16.8
17.0
18.3
22.2
22.9
31.5
23.7

17.8
20.5
20.1
8.9
12.1
4.4
4.4
5.0
8.4
2.7

100
100
100
100
100
100
100
100
100
100

2004
2005
2006
2007
2008
2009
2010
2011
2012
2013

1.6
0.0
0.0
0.0
0.0
0.0
0.0
3.4
1.0
0.9

2.6
2.3
3.4
1.5
3.6
5.1
0.0
0.0
0.0
0.0

21.8
19.8
30.2
25.6
22.1
15.0
17.3
25.6
25.0
26.0

39.6
30.6
33.5
53.9
50.7
46.3
58.1
49.2
52.2
52.3

34.4
47.3
32.8
19.0
23.6
33.7
24.6
21.9
21.8
20.8

100
100
100
100
100
100
100
100
100
100

2004
2005
2006
2007
2008
2009
2010
2011
2012
2013

3.8
2.7
4.0
4.5
5.9
12.8
0.0
2.5
6.0
4.4

24.0
32.9
31.5
39.7
11.0
15.5
33.0
27.1
11.7
15.7

37.3
34.8
48.2
33.0
54.4
39.3
38.5
35.6
35.4
46.6

20.7
20.9
10.6
13.5
16.0
24.2
19.6
28.9
28.7
25.0

14.1
8.8
5.7
9.2
12.7
8.2
8.9
5.9
18.2
8.3

100
100
100
100
100
100
100
100
100
100

60.69
60.63
60.46
61.55
61.06
60.77
59.81
60.05
60.04
59.38

64.19
64.90
65.28
65.29
66.48
66.44
66.27
65.90
65.33
65.88

56.84
59.80
58.93
56.70
57.09
55.11
56.43
56.35
57.67
56.90

63.62
64.93
63.14
63.07
63.34
64.51
64.23
63.06
63.33
62.95

59.60
58.05
57.24
57.32
59.18
58.07
58.14
58.58
60.15
59.17

50

51-55

56-60

61-65

65+

9.6
12.8
7.6
11.7
14.0
7.3
4.6
10.3
7.1
3.4

27.6
21.3
28.4
26.8
21.8
21.9
30.6
33.8
36.9
33.6

37.7
42.7
34.7
32.1
28.2
32.6
28.3
34.2
38.7
33.8

17.5
20.0
21.3
22.8
29.2
32.9
29.3
14.0
10.2
24.6

7.6
3.2
7.9
6.7
6.8
5.3
7.2
7.7
7.2
4.6

100
100
100
100
100
100
100
100
100
100

57.49
57.20
58.00
57.26
57.52
58.32
58.27
56.94
56.59
57.43

1.4
1.0
0.0
0.0
0.0
0.6
2.9
0.0
0.0
0.0

5.0
2.7
4.9
2.0
1.4
2.0
0.6
1.1
4.9
3.3

5.5
6.6
9.5
4.0
1.2
4.1
3.1
4.4
12.0
2.0

62.4
48.4
56.2
71.7
67.2
70.0
72.2
78.2
60.1
52.8

25.7
41.2
29.4
22.4
30.2
23.3
21.1
16.2
23.1
41.9

100
100
100
100
100
100
100
100
100
100

64.10
65.00
64.43
64.63
65.31
64.98
64.30
64.56
63.92
65.27

30.4
28.7
2.6
25.0
14.5
11.0
14.3
3.1
10.1
11.2

18.1
19.2
20.2
16.8
27.8
27.0
38.0
31.4
16.8
41.5

36.8
32.3
35.9
38.9
37.2
38.8
25.8
43.3
62.3
25.5

7.7
10.2
32.8
19.2
18.3
14.0
14.2
17.0
8.1
18.1

7.0
9.7
8.5
0.0
2.3
9.2
7.7
5.3
2.7
3.8

100
100
100
100
100
100
100
100
100
100

55.14
55.46
58.42
55.66
56.10
57.09
55.88
57.57
56.79
56.32

0.0
0.0
5.2
8.8
8.8
0.0
0.0
0.0
0.0
6.9

18.1
11.6
13.2
39.6
32.3
20.8
0.0
13.2
15.7
17.3

18.1
25.5
25.4
24.4
27.2
21.7
10.7
10.5
13.0
30.5

28.8
32.5
28.4
7.7
17.0
29.2
41.3
47.7
49.2
29.9

35.0
30.4
27.8
19.4
14.7
28.3
47.9
28.5
22.1
15.4

100
100
100
100
100
100
100
100
100
100

63.20
62.24
61.11
57.32
58.09
62.98
65.49
62.33
61.69
60.07

42.7
22.1
29.5
49.6
17.2
14.3
33.8
17.1
3.3
5.5

13.8
23.1
0.0
10.2
0.0
10.9
13.0
23.8
22.4
43.8

5.9
25.2
57.4
13.3
54.3
19.9
26.5
38.6
29.0
19.7

32.3
23.5
8.8
20.6
9.7
42.2
26.7
16.2
32.1
7.5

5.2
6.1
4.3
6.4
18.7
12.6
0.0
4.3
13.2
23.5

100
100
100
100
100
100
100
100
100
100

54.70
55.48
54.48
52.48
58.93
59.16
55.03
56.48
59.87
57.86

: ..,
: .

1.4.2



(Logit)
33

.
.

50 66 ,
2004 2013.


.
1.6 ,
, ( )
( 2004 2007),
,
.

, .

.

.
.
57-60 4,2
50-53
. 30
66 .
, ,
. ,
.
, ,

, .
,
. ,
,

3,6
.
,
,
. ,
,
.
34

,
/
.
. ,
.

(assortative mating),
,
.
.

.


. logit
. , ceteris paribus
, 3
3,5
4,3 6,5 .

.
.
,
. ,

, ,
.
, , .
,
2012 2013
.
.

.
1.5
,
.
2011 ,
. ,

3% 6,5%.
35

1.6:
(2004:-2013:)
2004-2008

2008-2013

54 56

1,332***

1,203***

57 60

4,272***

3,821***

( 50 53)

61 63

5,218***

5,848***

64 65

20,861***

19,051***

66

30,112***

22,716***

0,918***

1,037***

()

( )

0,998**

0,835***

1,205***

1,391***

3,565***

2,587

-1,013

-0,512

(, , )

(, )

-3,692***

-3,032***

-2,484***

-2,210***

0,601*

0,909***

0,505

0,602*

( )

()

3,072***

4,516***

3,182***

6,535***

-1,426***

-0,212

3,481***

4,324***

(2004/2008)
2005

0,075

2006

-1,648***

2007

-1,790***

2008

-1,832***

2009

-0,418*

2010

0,138

2011

1,154***

2012

1,835***

2013

1,799***

()

-0,096

0,035

-0,171

-0,045

-0,110

0,099
150.481


* p<0.1; ** p<0.05; *** p<0.01

149.892

36

1.4.3

.

, .
20
65 60 . ,
21% (16% 30% )
.
.

16%,

. . ,
( )
53
.

1.7: , 1997 2006 (% )


1997

2006

82,5

84,3

83,1

82,8

84,9

83,6


65, 60

15,4

31,3

20,6

15,8

29,6

20,7

35

6,0

0,5

4,2

9,1

0,4

6,0

60,
55

8,5

18,0

11,6

4,6

17,0

9,0

0,1

10,0

3,4

10,1

3,6

41,9

15,5

33,3

40,3

14,0

30,9

10,5

9,1

10,1

13,0

13,8

13,2

17,5

15,7

16,9

17,2

15,1

16,4

100

100

100

100

100

100

: 2010.

20


.
,
. ,
.
37


2002 200821.
,
. 2008

,
.
,
59 ( 35), 61 (
) (65 )
.

50 ( ), 55
( ) 60
( ).

1.4: ()

4000

4000

3000

3000

2000

2000

1000

1000

0
40

45

50

55

60

65

70

75

40

2008

45

50

55

60

65

70

75

2002

2008

2002

.
17,2% 15,1%
21

.
38

.

. ,

58 51 .
,
.

53 50 .

1.5: ()

250

250

200

200

150

150

100

100

50

50

0
0

5 10 15 20 25 30 35 40 45 50 55 60 65 70 75

2008

5 10 15 20 25 30 35 40 45 50 55 60 65 70 75

2002

2008

2002

1.4.4


.
,
.

35, .

.

39

4.500 4.799,
15 16 . 22
26%, ,
15 . ,
22 ,
35. 35 ,
7% . , 11%
10.800
.

1.6: ()
5000
4500

4000
3500
3000
2500
2000
1500
1000
500

12

1500 11
00 - 1 99
18
- 49
2100 17 9
0 - 9
24 0 20 9
- 9
2700 23 9
- 9
0
30 0 26 9
00 - 2 99
33
- 99
3600 32 9
0 - 9
39 0 35 9
- 9
4200 38 9
00 - 4 99
45
- 19
4800 44 9
0 - 9
51 0 47 9
- 9
5400 50 9
- 9
0
57 0 53 9
00 - 5 99
60
- 69
6300 59 9
0 - 9
66 0 62 9
- 9
6900 65 9
00 - 6 99
72
- 89
7500 71 9
0 - 9
78 0 74 9
- 9
8100 77 9
- 8 99
0
84 0 0
0 - 9
87 0 83 9
- 9
9000 86 9
00 - 8 99
93
- 99
9600 92 9
9 0 9 99
109000 - 59
9 9
2
10 00 - 1 89
01 9
5
10 00 1 99
0
8
11 00 - 1 499
10 - 079
0 11 9
- 1 09
1 9
11 39
40 9
0+

.
15 (
)
. 15 ,
. 15
30%,

.

22

4.500 .
40

1.7: ()

100

80

43
54

53
57 54 55 55

0
0

1 15 13

77
58

82
67
77 81 75
61 60 64 64 62 64 60 63 63
63 65 63 65 65 62 64 71 70

66
57
46

42 45 45 44 45 39
39 10

16
8

12

1500 11
- 1 99
0
18 0 4
0 - 9
21 0 17 9
- 9
0
24 0 20 9
00 - 2 99
27
- 39
3000 26 9
- 2 99
0
33 0 9
- 9
3600 32 9
- 3 99
0
39 0 5
- 9
4200 38 9
00 - 4 99
45
- 19
4800 44 9
00 - 4 99
51
- 79
5400 50 9
- 9
5700 53 9
- 9
0
60 0 56 9
- 9
6300 59 9
- 6 99
0
66 0 2
0 - 9
69 0 65 9
- 9
0
72 0 68 9
00 - 7 99
75
- 19
7800 74 9
- 9
8100 77 9
- 9
0
84 0 80 9
- 9
0
0
87 83 9
- 8 99
0
90 0 6
0 - 9
93 0 89 9
- 9
0
9 0 92 9
99600 - 9 99
10 00 - 59
9 9
10200 - 1 89
9
0
5
10 00 - 1 19
80 - 04 9
11 0 1 99
10 - 07
0 11 99
- 1 09
1 9
11 39
40 9
0+

24

74

40

10

19

50

20

22

46 48

30

26
26 27
30 28 29 28 29 32 31
31 31 28 29 29 28 32 29 29

33

34

70
60

17

18

90

,

,
11% .

. ,
, -
.

,
.

26% 15
22 .

41

1.4.5


. :

(.3865/2010, 6).

,
, (C559/2009 , ).
.

(.3863/2010,
11, . 3 .3865/2010, 7, .3).

65 .
1/1/2021
2010-2020. 1/1/2024 .
Eurostat

(.4093/2012, ,
.4). , , 1/1/2013,
67
15 ( 102/1952). ,
1/1/2013, 40
62 . ,
:
)
1/1/2013 ,
10, .3863/2010,
1/1/2015 , , , 2
. ,
10, .3863/2010, .
)
1/1/2013, 31/12/2012
( ),
, ,
,
10 .3863/2010, 2 .
/ )

, ,
42

)
,
, .4024/2011.
, , , 31.12.2012
,
- 31.12.2012.
,
( ),
.
.

( )
.
,

. -

, , ,
.3655/2008, ..
-, 31/12/1992 17
,
23
31/12/1982, 1983 1992 1993 ,
. ,

.

1.5

1.5.1

/
.

, ,
,
.24
23

-, . -, . -, . -, .
-, . -, . -, . -, . -, . .
24
2009 ,

.
43

,
,
. (
) 25 2011 23 2014.
,
.

( 62% ).

1.8:
2012
2011*
2012**
45.001
48.488

25.080

20.720

4.360

3.448

2.731


2.960

200


7.882


600

700

50

1.350

: .
* , **

2013
2012*
2013**
46.069
42.042

2014
2013*
2014**
37.926
37.342
1.598

24.860
20.560
4.300
3.265

24.620
20.463
4.157
3.007

22.547
18.510
4.037
2.621

22.855
19.091
3.764

23.086
19.250
3.836

2.841

1.961

1.840

194

191

2.900

3.671

1.883

1.486

1.873

200

373

359

10.539

10.930

12.021

10.486

10.778

320

323

600
500
51

492
415
49

438
377
49

582
294
58

583
293
63

1.250

995

1.150

/
. 2011
50 ., 2012 1 . 2013
58 . 2014 63 .
2011 2014. 2011
700 ., 2014
293 . ,
60%, :
1. .
2. .
3. .
,
.
44


1,67% 2011 1%
. , 2014 0,78%
0,17%
.
1.5.2



. , , .

2011 2013 2014.
. ,
2011 2013, 2014
. ,

.
,
.25 ,
2011 -. 197 . 2012 152 .
2013 140 . 2014, -
.
,

.26
,
/
. -,
, ,
11 4,1 . , ,
, 87 2011 4
2014, ,
.
,
8,2 - 17,6, 36,1
56,2.
25

- 2013 1
.
26

, .
2014,
.
.
45

.
, ,
, ,
.

1.9: ( . )
* ( )
2011

2012

2013

2014:

491
456
200

689
[115.4]
[82.2]
[76.4]
18
46
10
-
21
[5.8]
[4.9]
[12.6]

26
0
0
0
[39.1]
[0.0]
[0.0]

85
10
7
1
[87.1]
[10.2]
[7.2]
38
20
6

55
[257.4]
[177.9]
[93.6]

1
4
6
1

13
5

488
416
377
182

704
492
426
53
[117.9]
[82.4]
[71.3]
145
198
16
-
351
[96.3]
[39.8]
[54.3]
21
26
6

34
[51.2]
[31.6]
[39.1]

29
24
22
2
[29.7]
[24.6]
[22.5]
31
27
3

57
[266.8]
[145.1]
[126.4]

41
55
65
17

18
9

174
207
88
9

779
386
262
62
[130.4]
[64.6]
[43.9]
197
152
35
-
378
[103.7]
[54.1]
[41.7]

26
12
12
3
[39.1]
[18.1]
[18.1]
55
46
12

244
[250.0]
[56.3]
[47.1]

30
41
17
4
[140.4]
[191.9]
[79.6]
1
9
2

4
3

95
77
26
6

50
42
36
5
[8.4]
[7.0]
[6.0]
0
1
0
-
0
[0.0]
[0.0]
[0.3]

0
0
0
0
[0.0]
[0.0]
[0.0]

2
0
0
0
[2.0]
[0.0]
[0.0]

19
18
16
4
[88.9]
[84.2]
[74.9]

0
0
0
0

5
0

24
24
19
1
: , .
.
* .
** 2014.

2014**

[134.0]
[11.0]
[0.0]
[4.1]
[112.3]

[35.5]
[17.6]
[36.1]
[8.2]
[56.2]

[41.5]
[38.4]
[18.1]
[49.2]
[74.9]

[3.3]
[0.0]
[0.0]
[0.0]
[74.9]

, ,
,
.
. ,

46

.


2009.
. ,
125,8, 317
1.885. , .. ,
.
76, 93,
152 261.

,
, 15
. , ,
.
86,69 2009,
145,43. 86,69
.

1.10: , 2009
%


& ...



& ...




...

& ..






: 2009.

47

4,11
2,62
2,19

317,63
1885,12
125,81

0,04
7,81
1,96

0,043
470,36
32,49

0,04
0,33
12,94
28,02
9,12

0,38
0,87
60,25
445,14
65,37

0,32
0,57
13,27
19,56
6,26
2,18
5,43

5,29
10,27
152,93
261,44
93,03
78,12
76,12


.
2009. .

. ( ,
, , )
.

.
1.5.3


2011 2013,
( ).
, ,
(200 .), (20 .) - (7 .),

. ,
.

,
( 22 9 .). , .
, .. 6%,
. ,
- 53% 42%,
.

. 2011 2013
.

,
2013.
2013,
, ,
.27
- ,
.
10 ,
.

27


.
48

, ,
.

. 53%
, - 48%,
9%.


.

1.11:

17.969,5

4.467,1

4.305,5

1.645,2

1.316,9

225,9

4.412,0

3.190,0

2.022,7

0,0

985,1

0,0

17.925,0
4.292,7
4.223,7
--4.367,4
-3.015,6
-1.940,9

/
4.504,4
4.431,9
5.648

/
1.210,8
4.801,3
2.072,1

/
52,83%
9,71%
47,96%

/
0,85%
0,28%
1,10%

/
( -
1,98%
4,34%
4,33%
)
/
4.919,4
6.461
4.326,8

( -
) /
2.112,4
417,4
1.098,4

: , .

1.363,1

1.274,5

225,8

282,0

-942,6

0,1

13.868,5

119.127,2

104,93%

9,32%

48,01%

1,23%

0,27%

1,02%

4,04%

0,74%

1,87%

6.379,9

154.130,6

12.231,8

1.946,2

56.830,2

6.647,4

,
1%, .
,
( ) -
, ,
. ,
,
, ,
-.

49

.28

.

1.5.4

-
(-, , , -),
.29 (administrative cost)
(overheads)
. :
(.. , , .),
, (..
, , ), ,
,
.
,
( - Greek General Chart of Accounts) 6
() :

60 - &

61 - &

62 -

63 - -

64 -

65 - &
2011, 2012 2013 /
,
,
. ,
. ,
,
.
,

.

28

, .
.
-, ,-, , , , ,
, , , , , .
.

29

50

1.5.4.1

- & -

- 936, 1 . 2011 316,4


. 2013. , 50%,
, 75%
. 60
60.60 257 . 310 .
,
. ,
135 . 114 . 36%
. (1,4 .)
(1,8 .), . ,
-, , 2011
33 . 6,5 . , 2013
69% 10,2 .
1,5 .

400 2011 149 2013.
776 260, .

(39% 2013) 41% . ,
279,8 2011 78
2013.

1.5.4.2

361 . 2011
174,8 . 2012 36,8 . 2013.
64.12 - ()
, 299,6 . 2011, 2013 .

39% ,
40%.
-
.
, 21,
51.
,
5.371 ,
96%. 89%
.
(;)
. ,
51

45 2011 26,9 2013,


.

1.5.4.3

-
2011 2013 6,3 . 2,5 .
60%.
63 - - 60 -
. 67%
, 23%.
2011 2013 , 29,7 .
51,2 . 12,5 .
35 .. -
30 2011 48% 2013
33%. 65%
.
112,6 2011
51,8 2013. 839
2011, 483 2012 296 2013. ,
27,5 ,
.

1.5.4.4

11,9 . 2011 40%


7,1 . 2013.
, 53%
. 2011 6,2 . 2013
40% 3,7 .
68 . 16%.
233,2, 100.

.31

. , 90%
, .
30

.
2012
3,8:1
( 71.700 19.000), 2007
3:1 ( 68.689
22.816).
31

52

,
().
13,8 . . , ,
212 2011 139,7 2013,
.

1.5.4.5



. ,
.
2011 2013
53 . 40 ..
22,3 . 2011 16,6
. 2013, 26%.
,
.
- , ,
.
( 64),
2011 2013 24%.
7,4%.
8,8%,
7,6%.

443.
,
,
.
39,8 2013, 2012. 32

32


. ,

,
. ,

, .
53

1.12:
2011

-
2012

2013

2011

2012

2013

2011

936.1

337.9

316.4

361.2

174.8

36.8

6.3

3.8

64%

58%

48%

7%

9%

39%

34%

6%

6%

4%

7%

7%

39%

62

6%

9%

8%

2%

3%

63 -

2%

1%

1%

0%

64

14%

22%

36%

7%

4%

395.78


(.)
60

61

65





.

./

. /

/

2011

2012

2013

2011

2012

2013

2.5

11.9

8.2

7.1

53

59

40

48%

67%

52%

60%

53%

43%

54%

42%

13%

9%

5%

4%

3%

7%

9%

9%

11%

15%

4%

6%

9%

22%

14%

15%

5%

4%

6%

0%

2%

46%

34%

16%

8%

13%

10%

6%

3%

4%

84%

81%

3%

1%

3%

2%

14%

10%

15%

35%

28%

35%

2%

0%

0%

3%

2%

0%

1%

0%

0%

0%

3%

2%

2%

152.76

149.04

182.82

95.07

20.70

112.6

72.4

51.8

379.2

263.7

233.2

101.2

109.3

75.3

776.87

278.65

260.07

444.96

222.87

51.29

839.1

483.6

296.3

166.6

113.8

100.2

616.5

665.1

443.0

4.926.79

4.276.98

3.626.19

6.846.5

5.996.0

5371.4

14.961.5

14.066.5

13881.2

15.9

15.7

2.5

50%

43%

41%

111%

96%

96%

111%

116%

122%

0.1%

0.1%

0.0%

36%

42%

39%

90%

95%

89%

88%

92%

92%

0.1%

0.1%

0.0%

279.8

98.5

78.0

45.2

25.8

26.9

212.4

167.1

139.7

52.5

69.2

39.8

40.5

: .

54

-
2012
2013

31.4

27.5

1.5.5



.
. :


.
,
1%,
1,5% ( ). ,
.

.

. .

, ,
.
60 50%
.

.

- .

.
12% 48,9% -.

.
9,2%
39,9%, .

2011 2013 ,
,
.


.

, ,
.

. , - 39%
, 89% 92%.

55

1.6

1.6.1

,
,
(ECD, 1997) (IMF, 2006 European Commission,
2009)


,


. ,
( )
.
,

, .
, ,


.

,
.

.

1.6.2

(.4052/2012)
() .4052/2012,

, ,
, ,
. 22
(http://www.etea.gov.gr/tempsite/?page_id=236)
,
.
56

.4225/2014


(: 3% 3% ,
1,25% 0,75% ).
15% ,

. 1/7/2014
,
.
,
-, 1/12/2013
() -, .


. ,
, (
),
(),

.

(.4144/2013)

. ,
,

, (),
,
, ()
().

,
. (..
, , , ),
,
. , ,
,
,

57


.

,
. , 478
. . .

(.4093/2012)
, ,

,
. ,
93
( )
,
.
,
,

-.
, , (
) ( ),

, .

33 ,
( ),
.


.
, ,
.
,
,
, ,
. ,

33


.
58

.
, ,
,
.

(.3144/2013)



2012.

,
, ,
. ,


, .. ,
/ , .

.

, .. ,

, .
.


.
, ,

, (..
),
(..
)
(..
, .). ,


, ,
,

59

,
,
, .
, ,

,
,
. ,
,
, ,

.

(.4172/2013)
()


.


( )
1/7/2017.
,
(.80000/.23794/790),
-, , ,
, ,
.

: )
, , (), )

, )

. ,
-
.

, ,
.
, (
60

, ,
)
,
. ,
,
().
.
5.000
( ,
).
.

. ,

.


.
,
,
. ,


.

, :
, (
),
.

(),
,
,

,
,
.

61



.
( ).
()
. ,
2014

,
(.. , , .).


, .
, 1 2014

,
, ,
(, , , ). ,
,

/. ,
, , ,
1/1/1994 , 2015,
, .
,
2015.
,
, ,
,
()
,
.
,
1,5 . (
) 1,5 .
.
, .
,
(..
1.
)

62


(, , )
. , ,
,
,
, ,
,
, .


,

,

, .

3,9
()
1/7/2014 (.4254/2014).
()
1 ( 2 ).

1% .
,
() 0,35 ,

0,55 .
1/1/2015

,

.
,
.
,
. ,
(..
),
. ,

63

, ,
, .

,


.
()
()
, .
, .
,
( ),
, ,

.

()

()
.
,

. , .
_

.
.
2013
(-)
-,
.

()
.
,
,

.

.
64

,

(, , ,
.) . ,
,
, .
,
(... . .: /7/11711/884/10.4.2014)
1/7/2014.

1.6.3

,
.
.

:


, ,
.

2013
, 1
()
()
-.
( 28153/126/28.08.2013)

. ,

, , ,
. ,


.
,
,

.

65


,
, ,
(, , ),
,
, ,
, ( ),
( ) ,
. ,
,
,
.

,

, .. ,

, , .


,
.

(.. 27397/122/19.8.2013)
,
.. 27397/122/19.8.2013
(
18 )

, ( ) ,

.


,
(, , , .), ,
, , , , , .

)
, , )
,
66

) ,

( ).


,
,
.
,
2014
34 23%, 2013 39,3%.
(37,3%
51,2%) (17,4% 34,4%).

. Ceteris paribus,
, ,
, 2013
10.550 (9.200 25 )35,

.

1.6.4

, ,


.


.
,
,
,
, , ,
34


,
.
35
,
, ,

. ,

. ,
.
67


.
,
,
. ,
,

.


,
,
, , .
,
(.. , ,

)
,
,

. ,

, , ,

, , ,
, .
,

.
, .



(.. .3863/2010,

, .).


(..
, .)

68

69

1.7

1.1: (2008-2013)

5
6
7
8
9
10

11
12


...
(......)

...
(......)

...
(......)

(...)


(....)

(....)

(.....)

...

... - ....

(....)

... (.... ...)

(....)

13


(....)

14


(.....)

15
16
17
18
19
20
21
23
24
25
26
27
28


().

().

().


(... - E.T.A.M.)
( )

(...)
(...)
(...)

(....)
(...)


()

2013

2012

2011

2010

2009

2008

70

2008

(.3655/2008)
2008

(.3655/2008)

2012

(.4052/2012). 2013


(.....)(.4052/2012).
2008
.3655/2008 . 2012

(....)
2008
.3655/2008
2008
.3655/2008
2008
.3655/2008

2008
.3655/2008
2011

2011

2011 :

29
30
31
32
33

34

35
36
37
38
39
40
41
42
43

44
45
46
47

48

49

50

51
52
53
54
55
56

57


.. (-)

(....)

(...)
AMEIO A &



()

.

()



().

()



2013

2012

2011

2010

2009

2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008
2008
.3655/2008
2008
.3655/2008
2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008
2008
.3655/2008
2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008


().
&
()

&
().

"
"


().



&

().


().

().


().

().
&
...(
)


().

71

2008
.3655/2008
2008
.3655/2008



().

2008
.3655/2008
2008
.3655/2008

58
59
60

61

62

63

64
65
66
67
68

69
70
71
72



().

-

()


().


().


().

&
/ ().

()
&

()

& ()

()


/ ().

(-)

(-)


(...)
().

74



().



()

().

(-)

, ,

().


(.......)
&

(.......)

76
77
78
79
80
81
82

83

84

85

2012

2011

2010

2009

73

75

2013


(.....)

2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008
2008
.3655/2008

2008
.3655/2008
2008
.3655/2008
2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

2008
.3655/2008

72

2008
.3655/2008

2008

(.3655/2008)
2008

(.3655/2008)
2008
.3655/2008
2013 (ETEA)
.4052/2012

86

87

88
89
90
91


(.....)



(.......)

(
- )


2013

2012

2011

2010

2009

2008

92

93


(....)

94


(.....)

95

().

37
: .

39

40

73

40

40

93

2008

(.3655/2008) . 2013
,
... ( 4052/2012)

.

2008
.3655/2008

2008
.3655/2008
2008
.3655/2008
2008
.3655/2008
2008
.3655/2008
2008

(.3655/2008)
2008
.3655/2008

1.2: - S1314 -
2012
/
1
2

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42

...
(......)
...
(......)
...
(......)
(...)
(....)
(....)
...
(...)
(...)
(...)
A &

(...)



(.....)
... - ....
(....)
... (.... - ...)
(....)
(....)
(... - E.T.A.M.)
(...)
(....)
(...)
(....)
(....)
(...)
(....)


(.......)
&
(.......)

(.....)
(.....)

(.......)


(.....)



(.....)

: .

74


....
....


....
....

....
....
....
....

....
....
....


....
....
....
....
....
....

....
....
....
....
....
....
....
....
....
....
....
....
....
....
....

....
....
....

1.3:
1

()

()

()

()

()

()

- ()

()

, ()

10

()

11

( )

12

()

13

& ()

14

()

15

()

16

&
()

17

( )

18

( )

19
20
21
22

&
() ( )
&
() ( )
&
() ( )
&
() ( )

75

1.4: -

- **

. - **

(: +
1,40 ..)

(: + 2,20
..)

13,33%

6,67%

" 14,73%

" 8,87%

22%

11%

25%

11%

22,083%
1/1/2013

9,9175%
1/1/2013

19,165%
1/1/2016

8,835%
1/1/2016

16,2475%
1/1/2019

7,7525%
1/1/2019

13,33%
1/1/2022

6,67% 1/1/2022

13,33%

6,67%

" 14,73%

" 8,87%

22%

11%

:
* 1992 & , .
** 31/12/1992 .
: .

76

.1.4.
. - **

. - **

. **

25%

11%

24%

11%

17%

7%

15%

10%

7% 1/8/2008

15%
1/8/2007

22,083%
1/1/2013

9,9175%
1/1/2013

21,3325%
1/1/2013

9,9175%
1/1/2013

17%
1/8/2008
16,08%
1/1/2013

19,165%
1/1/2016

8,835%
1/1/2016

18,665%
1/1/2016

8,835%
1/1/2016

15,16%
1/1/2016

16,2475%
1/1/2019

7,7525%
1/1/2019

15,9975%
1/1/2019

7,7525%
1/1/2019

14,24%
1/1/2019

13,33%
1/1/2022

6,67%
1/1/2022

13,33%
1/1/2022

6,67%
1/1/2022

13,33%
1/1/2022

10% 1/8/2007

9% 1/8/2012

6,67%
1/1/2013

13,33%
1/8/2018

8% 1/8/2015
6,67%
1/8/2018

:
* 1992 & , .
** 31/12/1992 .
: .

77

.1.4.
. **
. -

. -

. -

25%

11%

26,50%

11%

26%

11%

30,50%

11%

23,2075%
1/1/2013

9,9175%
1/1/2013

22,8325%
1/1/2013

9,9175%
1/1/2013

24,8%
1/6/2006

19,915%
1/1/2016

8,835%
1/1/2016

19,665%
1/1/2016

8,835%
1/1/2016

19,10%
1/1/2007

15,66%
1/1/2010

16,6225%
1/1/2019

7,7525%
1/1/2019

16,4975%
1/1/2019

7,7525%
1/1/2019

13,33%
1/1/2011

13,33%
1/1/2022

6,67%
1/1/2022

13,33%
1/1/2022

6,67%
1/1/2022

22,66%
1/1/2007
20,33%
1/1/2008

. -

17,99%
1/1/2009

6,67%
1/1/2007

13,33%
1/1/2008

:
* 1992 & , .
** 31/12/1992 .
: .

78

6,67%
1/6/2004

.1.4.
*
. -

26%

11%

22,8325% 1/1/2013

9,9175% 1/1/2013

19,665% 1/1/2016

8,835% 1/1/2016

16,4975% 1/1/2019

7,7525% 1/1/2019

13,33% 1/1/2022

6,67% 1/1/2022

:
* 31/12/1992 .
: .

79

1.5: ( )




1
138,67
53,04
10
2
170,53
65,23
10
3
202,17
77,33
10
4
233,72
89,40
10
5
263,93
100,95
10
6
287,13
109,83
10
7
309,56
118,41
10
8
332,00
126,99
10
9
354,43
135,57
10
10
376,87
144,15
10
11
399,30
152,73
10
12
421,73
161,31
10
13
444,17
169,90
10
14
466,60
178,48
10
: .
: ,
. 20%
,
.

80

1.6: -*
.
(
& )

.)
9%

/
)

9 %

)
1 %



,
25
%,

,

.
(
&
&
)
/

.
(
)

(
/)

10%


&



(20 %).

10%

(
/)

&



(20%).

.
(


)

.
(


)

/**

1,67

%
8,50%

) 7,5 %

(
/)

0,40%

:
* - ( 1992) (. . 5
48 . 2084/1992)
** 1. 3000 ,
7,5% . 2.
75%, 50%, .
: .

81

.1.6
.
( &
)

) ) 5%
1 %

,
.
,
.
) 1%
)

0,75 % ,


, ,

.

)

1 %

, )
6,67%

.

)
0,35 % (


).

,
.
) 25,33
%
,

.
( &
)

) 5%
1%

,
) 1%

/.
, ,
,

0,50%

, .

) 6,67%
/.

(/
25,33%
)

: .

82

.
( &
)

) )


: 5,10 %
.1186/81 (30/7/81)
. 0,0058 :
7%
.
1,73%
. 0,5%
) ,


: 16 %

,

0,0058

.
.1186/1981 (
) , 1-8-1981 )
10,6 %

,
3.000 : 16%
.
) :
0,5 % ,
,
30/7/1981
.

.1.6
*

:
14%

9%

(
):
18%

11%

* ( 1993 1992).
: .

83

1.7:

( )

2011
21.841,3
6.532,8
4.615,6
1.456,2
268,4

2.109,6
815,9
923,5
401,3
232,3
98,6
397,1
184,5
1.448,0
1,8
69,4
563,2
41.959,6

2012
19.641,8
5.135,1
4.300,9
1.537,1
251,1
1.336,3
210,0
2,1
9,7
11,0
11,0
966,8
1.206,2
806,7
431,5
380,3
167,1
93,0
541,4
162,6
1.005,4
0,8
76,4
495,1
38.779,2

2013
17.925,0
4.292,7
4.223,7
1.363,1
225,8
1.274,5
168,2
2,8
53,8
16,7

2011
601,7
25,9
244,2
30,8
3,2

0,1
0,1

0,1
0,0

4,4
38,7
6,7
0,2
4,7
1,8
0,1
19,4

4,6
988,6

3,5
359,0

2.922,9

74,9
1.303,0
113,2
990,2
0,8
32,0
581,7
35.953,3

2013
152,2
12,0
46,4
16,8
2,3
3,5

0,0
0,9
0,7
3,3
20,5
5,6
0,1
3,8
1,3
0,1
6,4

2,0

388,1

2012
196,8
12,3
55,3
41,5
2,7
4,1

84

2011
10.419,7
5.017,7
2.937,1
929,3
96,7

2012
10.593,9
4.881,0
3.105,5
994,8
101,9
871,2
157,4
1,7

1.785,6
687,1
374,9
275,7
65,3

866,1
925,5
685,3
149,7
249,5
70,0

3,1
1,3
0,1
4,8

0,1
184,0
0,5

0,1
161,4
0,7

0,1
93,4
0,8

3,3
260,2

514,9
23.288,8

457,0
24.272,6

538,7
22.693,9

9,5
4,9

2013
10.227,8
4.015,3
3.151,5
947,3
103,1
804,6
144,5
2,4

2.664,4

( .1.7)
)

2011
68,0

0,4

0,1
-

1,1

0,0

0,4

0,0

70,0

2012
13,9

2013
6,7

0,0

0,1
0,0
0,2

0,0

2011
19,1
0,0
0,3
1,8

2012
6,6
0,0
0,1
4,9
0,0
0,1

0,4
0,4

2013
4,7
0,0
0,0
3,2

2011
10.732,8
1.489,1
1.433,6
494,2
168,4

0,1

0,0

322,0
0,1
1,0
0,1

0,8

0,9
0,1

0,9
0,1

16,8

8,8

0,0
0,2
0,0
0,0

0,7
0,0
0,0
0,0

0,7
22,1

85

0,0

0,0

1,1
13,5

1,3
9,2

124,4
508,6
118,8
166,7
93,5
395,2
0,4
1.428,1
1,8
69,4
43,1
17.590,1


2012
8.830,6
241,8
1.140,1
495,9
146,4
460,9
52,6
0,4
9,2
10,5
11,0
99,7
280,0
117,4
260,2
125,1
97,0
88,3
539,9
1,1
998,4
0,8
76,4
33,5
14.117,2

2013
7.533,6
265,3
1.025,7
395,8
120,2
466,4
23,8
0,4
53,7
16,7

249,0
382,4

70,9
1.301,6
19,8
984,5
0,8
32,0
38,3
12.981,2

1.8: - & -
- & -

2011*

2012*

2013*

2011-13

2011-13

60

602.5
196.9
152.5
-450
-74.7

60.00

489.7
155.5
119.5
-370
-75.6

60.50
0.7
0.1
0.0
-1
-97.1

60.20
111.9
41.0
32.7
-79
-70.8

60.21
0.0
0.0
0.0
0

60.60
0.3
0.3
0.3
0
20.6

61

59.3
21.0
13.0
-46
-78.1

54.6
30.2
26.2
-28
-51.9
62
32.8
14.2
10.2
-23
-68.8
62.04
1.2
0.3
0.3
-1
-76.2
62.05
0.0
0.0
0.0
0
62.06
6.5
1.6
1.6
-5
-76.1
62.07
0.0
0.0
0.0
0
62.91
16.1
2.6
3.9
-12
-76.0
63 -
135.5
73.3
114.2
-21
-15.8
64
0.7
0.5
0.6
0
-7.8
64.00
4.3
1.2
1.4
-3
-67.0
64.01
64.02

0.0
0.0
0.0
0
47.3

0.2
0.0
0.0
0
-99.2
64.03 -
1.8
1.3
0.9
-1
-52.9
64.07
4.9
3.9
1.9
-3
-62.2
64.08
68.0
13.9
6.7
-61
-90.2
65

(
11,999.6
10,804.3
-1,048
-8.8

11,852.3
.4024,4051,4093)
3,793.1
0.0
0.0
-3,793
-100.0

289.4
224.0
188.6
-101
-34.8

24.8
6.4
6.0
-19
-75.6
( ,
)
(
12,568.0
11,315.4
-5,580
-33.0

16,895.6
, )

5,936.5
5,186.5
4,412.0
-1,524
-25.7
( )
10,338.0
7,289.5
6,840.3
-3,498
-33.8

(

16,274.4
12,475.9
11,252.3
-5,022
-30.9
- -
)
*
- . 2011 -
2012

86

1.9:
(

.
60.00
..

60.01
..

60.02
.

60.20
....
..
60.21
.

60.50
.
61
62
62.00
62.02
62.03

62.04
62.05
62.07 -
62.08
63 -
64
64.00
64.01 -

64.02

64.03

64.06 -
64.07
64.08
64.09

64.10
.
.()
64.12
....
64.98
65
67.

67.
64.06.200 ( )






*
60

2011*

2012*

2013*

2011-13

2011-13

26.88

15.42

14.26

-12.62

-47.0

20.94

11.36

11.18

-9.76

-46.6

0.00

0.00

0.00

0.00

-100.0

0.21

0.00

0.00

-0.21

-100.0

4.50

4.01

3.07

-1.44

-31.9

0.00

0.00

0.00

0.00

1.23

0.04

0.01

-1.22

-99.0

25.79
6.46
0.28
0.01

11.79
5.12
0.22
0.02

14.33
5.49
0.29
0.02

-11.46
-0.97
0.01
0.01

-44.4
-15.0
3.1
72.3

4.55

3.39

2.44

-2.11

-46.4

1.41
0.00
0.19
0.00
0.01
301.73
0.03
0.11

1.33
0.00
0.16
0.00
0.01
141.92
0.01
0.08

2.67
0.00
0.05
0.00
0.74
0.99
0.02
0.09

1.26
0.00
-0.14
0.00
0.73
-300.74
-0.01
-0.02

89.4
-15.9
-72.3
-100.0
6898.1
-99.7
-26.1
-15.3

0.00

0.00

0.00

0.00

44.2

0.00

0.00

0.00

0.00

0.25
1.13
0.04
0.01

0.24
0.12
0.02
0.00

0.43
0.05
0.03
0.00

0.18
-1.08
-0.01
-0.01

0.00

0.00

0.00

0.00

299.60

141.10

0.00

-299.60

-100.0

0.56
0.34
5,014.79
0.00
1,392.11
16.64
0.56
6,785.30
5,557.69
559.39
54.90
6,171.98

0.35
0.48
4,881.17
0.00
26.15
15.21
0.48
5,097.77
4,701.31
224.08
14.50
4,939.89

0.36
1.03
4,001.21
0.00
32.00
8.43
0.41
4,078.88
3,857.51
363.79
109.80
4,331.10

-0.20
0.68
-1,013.58
0.00
-1,360.12
-8.21
-0.15
-2,706.42
-1,700.18
-195.60
54.90
-1,840.88

-36.4
199.4
-20.2

87

71.8
-95.5
-25.7
-76.0

-97.7
-49.4
-26.2
-39.9
-30.6
-35.0
100.0
-29.8

1.10: -
-
2011

2012

2013

2011-13

2011-13

2.14

1.84

1.65

-0.49

-22.9

1.79

1.43

1.36

-0.43

-24.2

0.01

0.03

0.02

0.01

61.8

0.34

0.34

0.28

-0.07

-19.3

0.00

0.00

0.00

0.00

0.00

0.03

0.00

0.00

0.80

0.34

0.11

-0.68

-86.0

62

0.24

0.21

0.23

-0.02

-6.3

62.04

0.21

0.18

0.17

-0.04

-17.3

62.05

0.00

0.00

0.00

0.00

-19.3

62.06

0.00

0.00

0.00

0.00

62.07

0.03

0.03

0.05

0.02

62.91

0.00

0.00

0.00

0.00

63 -

2.90

1.29

0.39

-2.52

-86.7

64

0.09

0.11

0.06

-0.03

-37.6

64.00

0.00

0.00

0.01

0.01

1309.6

64.01

0.01

0.01

0.00

0.00

-41.8

0.00

0.00

0.00

0.00

-100.0

0.01

0.01

0.00

-0.01

-100.0

64.07

0.06

0.06

0.01

-0.05

-83.0

64.08

0.01

0.04

0.04

0.02

179.5

65

0.10

0.02

0.01

-0.09

-87.7

116.00

125.71

123.08

7.09

6.1

12.96

12.82

0.00

-12.96

-100.0

3.19

2.01

1.01

-2.18

-68.4

1.46

2.00

1.16

-0.30

-20.5

152.40

154.77

138.40

-14.00

-9.2

0.00

0.00

0.00

0.00

130.38

56.19

45.65

-84.73

-65.0

273.25

167.38

139.73

-133.52

-48.9

60

60.00

60.50

60.20

60.21


60.60


61

64.02

64.03 -

88

72.3

1.11:

60

60.01
60.02

60.03


60.04


60.05

61

2011

2012

2013

2011-13

2011-13

6.25

4.90

3.75

-2.50

-40

4.07

3.15

2.77

-1.30

-32

0.99

0.74

0.27

-0.72

-73

1.19

1.01

0.71

-0.48

-41

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.44

0.28

0.51

0.07

16

62

2.65

1.17

1.08

-1.57

-59

62.04

0.00

0.00

0.00

0.00

62.05

0.01

0.01

0.03

0.02

62.06

0.00

0.00

0.00

0.00

62.07

0.02

0.05

0.00

-0.02

62.91

0.00

0.00

0.00

0.00

63 -

0.92

1.02

0.73

-0.20

-21

64

1.68

0.81

1.04

-0.64

-38

64.00

0.01

0.00

0.00

-0.01

-60

64.01

0.01

0.01

0.01

0.00

-7

64.02

0.00

0.00

0.00

0.00

64.03 -

0.00

0.00

0.00

0.00

64.07

0.02

0.02

0.02

0.00

64.08

0.00

0.00

0.00

0.00

65

0.00

0.00

0.00

0.00

153

-100

17

969.73

871.20

804.58

-165.16

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

245.73

265.76

212.57

-33.15

-13

1,227.47

1,145.14

1,024.29

-203.18

-17

259.20

184.75

179.67

-79.53

-31

1,072.48

1,010.38

985.06

-87.42

-8

142.19

89.38

89.10

-53.09

-37

1,214.67

1,099.77

1,074.16

-140.51

-12

*

*


89

-17

1.12:
....


60

60.00

60.50

60.20

60.21


60.60

61

2011

2012*

2013

2011-13

%
2011-13

22.38

32.14

16.59

-5.79

-25.9

15.78

12.55

13.32

-2.46

-15.6

0.58

0.38

0.57

-0.01

-1.2

4.73

19.21

2.69

-2.04

-43.0

0.04

0.00

0.00

-0.04

-100.0

0.00

0.00

0.00

0.00

#DIV/0!

4.87

5.20

4.37

-0.51

-10.4

62

2.49

2.44

2.42

-0.07

-2.8

62.04

0.88

0.89

0.95

0.07

7.4

62.05

0.46

0.30

0.26

-0.20

-43.3

62.06

0.00

0.00

0.00

0.00

#DIV/0!

62.07

0.33

0.37

0.27

-0.06

-19.3

62.91

0.00

0.00

0.01

0.01

#DIV/0!

63 -

2.95

1.57

1.54

-1.41

-47.9

64

18.43

16.56

14.03

-4.40

-23.9

64.00

0.07

0.05

0.04

-0.03

-41.0

64.01

0.04

0.04

0.03

-0.01

-28.7

64.02

0.00

0.00

0.00

0.00

-63.1

64.03 -

0.00

0.00

0.00

0.00

#DIV/0!

64.07

1.31

0.85

0.38

-0.92

-70.7

64.08

0.24

0.34

0.17

-0.07

-30.5

65

1.43

1.07

0.74

-0.69

-48.3

976.16

1,068.76

1,050.59

74.42

7.6

191.13

155.36

0.16

-190.97

-99.9

8.83

7.97

0.00

-8.83

-100.0

133.66

114.72

129.74

-3.92

-2.9

1,309.41

1,373.21

1,424.10

114.70

8.8

1.36

1.39

0.22

-1.14

-83.8

1,882.59

1,517.85

1,569.78

-312.80

-16.6

1,843.44

1,480.37

1,555.29

-288.16

-15.6

90

2.1



. ,
,
.
.
(dependency ratios),
.
-2020,
.

. ()
, ,
, ,
(Council of
the European Union, 2010).
, ,
, .


. ,


(Council of the European Union,
2010). , ,
,

, .

, ,
, .

91

,
. ,
1998 (
), 1999 Croatian Pension Insurance
Institute. , 1998 (State Social Insurance
Fund, Supplementary Pension Fund Farmers Fund)
. 1998, , Supplementary Pension
Fund Farmers Fund State Social
Insurance Fund 2001, State Social
Insurance Fund (ILO, 2004).36
,
(1) (2)
,

(Council of the European
Union, 2010).


.
,

.
,
. ,


.

2.2

,
Ageing Report 2012 ,
(65 )
36

,
2006, .

, .
(Brook Whitehouse, 2006),

.
.
92

(20,6%), (20,3%) (19,1%). (11,5%), (12,3%)


(13,2%),
65 (Error! Reference source not found.). , 15-64,
65
15-64 , (53,1%), (46,7%)
(43,7%).
2.1:
( 2010)

(.)

65
%


15-641

10,9

17,2

41,8

77,3

82,6

7,5

17,6

41,7

70,3

77,5

10,5

15,4

32,3

74,3

80,4

5,5

16,6

34,6

77,0

81,1

81,7

20,6

43,7

77,6

82,7

1,3

17,0

37,7

69,8

80,1

4,5

11,5

26,9

77,0

82,0

11,3

19,1

46,7

77,8

82,8

46,1

17,0

42,1

78,6

84,7

64,9

16,7

40,5

77,9

84,6

60,5

20,3

53,1

78,9

84,2

0,8

13,2

25,3

78,3

82,8

2,2

17,3

40,0

68,3

78,0

3,3

16,1

38,7

67,7

78,7

0,5

14,0

31,0

77,8

82,9

10,0

16,7

43,2

70,4

78,4

0,4

15,1

38,6

77,6

82,3

16,6

15,4

31,2

78,7

82,8

8,4

17,6

36,6

77,6

83,0

38,2

13,5

31,0

71,7

80,1

10,6

18,0

36,7

76,5

82,5

21,4

14,9

31,9

70,0

77,5

2,1

16,5

34,3

75,8

82,3

5,4

12,3

28,5

71,6

79,1

5,4

17,3

37,8

76,6

83,2

9,4

18,3

37,2

79,4

83,4

62,2

16,5

34,8

78,3

82,4

4,9

15,0

28,6

78,7

83,1

501,8

17,4

39,8

76,7

82,5

27
17

331,4
18,3
42,6
77,9
83,5
15-64 (Economic old-age dependency ratio, 15-64):
65 15-64 .
: European Union, (2012). The 2012 Ageing Report: Economic and budgetary projections for the EU27
Member States (2010-2060), Statistical Annex - Cross-country tables.

93

,
2011 , , ,
( 2.1).
16,1% 2011, 1,5
2007.
, 14,9% 2011,
12,3% 2007.

(..
/ ,
, , .) ,
.
13,5% (2007-2011) -6,6% (.
- .2.1).
2011
2007. ,
2011 (8,0%), (7,7%) (7,1%).
,
: (1) , (2) /
, (3) , (4) , (5) , (6) / (7)
(ILO, 2010). 2.2
-28 ,
, 2007 2011.
,
-28,
. , 2011,
30,2% ,
1,3% , (0,9%),
(1,0%).

94

2.1: % , 2007 2011


16.1

EA-18

EU-28

14.9
14.8
14.8
14.5
14.3
13.4
13.3
13.0
12.9
12.5
12.4
12.4
12.3
11.8
11.6
11.5
11.4
11.4
11.1
10.5

2011
2007

9.7
9.5
9.3
9.2
8.7
8.7
8.6
8.6
8.5
8.3
8.0
7.7
7.1
4.0

6.0

8.0

10.0

12.0

14.0

16.0

: , -28, 2007.
: European System of Integrated Social Protection Statistics (ESSPROS)

2.2: (%) E 2011

8,9

1,3
1,8
2,1
15,0

1,0
2,3
1,8
10,5
13,2
-18
0,9
2,2
1,6
10,3
12,7
E-28
*
: European System of Integrated Social Protection Statistics (ESSPROS)

95

1,0

0,0

30,2

0,9

0,3

30,0

1,0

0,3

29,0

5,4
2007 - 2011, 0,7 .
2011, , 5
, ,
(1,5%), (1,5%), (1,4%) (1,4%).
2007, 11
.
, ,
, 137,5 2007, 268,5 2011.
95,3 % (
2.3), . ,
,
, .
(65%), 10%.
, ,
, 12%
,
(13%).
,

. , ,
.

, ,
.
,
2007 2011 (
2.4).
2011 ,
2007 (5,6% 2011 5,5% 2007), (4,4% 4,6%
2007) , 2007 (2,5%) 2011
(4,3%).
2011 (4,3% 4,7% 2007),
(4,2% 6,3% 2007) (4,1% 2007 2011).
, 2007 (3,6% ),
2011 (3,7%).
,
.
96

, ,
,
.
2.3: E
, ( %
2007/2011)

-18

1
(28 )1
1

2
(2011)

2007/2011
12%
29%
50%
30%
30%
15%
18%
10%
13%
11%
18%
26%
11%
14%
9%
12%
27%
8%
9%
18%
11%
9%
3%
15%
40%
-5%
11%
26%
10%
12%
44%

(2011)

2007/2011
95%
65%
40%
21%
19%
19%
13%
11%
10%
10%
10%
8%
5%
5%
4%
4%
3%
3%
3%
1%
1%
-4%
-6%
-6%
-7%
-8%
-14%
-15%
-18%
-41%
-47%


2011

6.171,8
268,5
1,3%
3.384,3
81,5
0,5%
2.134,4
49,7
0,4%
1.601,9
26,9
0,3%
2.806,6
30,9
0,2%
9.294,9
342,7
1,1%
4.009,7
43,2
0,2%
9.475,6
528,7
1,5%
8.170,6
271,7
1%
9.326,2
381,9
1,4%
8.952,1
273,8
0,9%
5.277,3
65,4
0,3%
9.555,8
194,3
0,6%
10.907,2
205,9
0,5%
10.376,6
457,4
1,4%
7.485,7
190,9
0,8%
2.956,5
65,1
0,4%
4.275,2
133,7
0,6%
13.275,4
195,1
0,3%
8.549,0
227,1
0,8%
10.077,7
429,2
1,5%
7.275,3
73,6
0,3%
9.119,0
167,3
0,5%
6.031,3
107,3
0,5%
8.639,3
364,9
1,3%
6.974,9
104,0
0,4%
5.231,4
83,8
0,4%
3.582,5
94,3
0,5%
4.985,3
76,5
0,4%
4.064,3
40,6
0,2%
2.065,8
19,9
0,2%
3.093,6
62,6
0,4%
7.259,8
218,1
0,9%
2.029,1
44,3
0,5%
1
2007.
2

,
, /, , / , ,
, .
.
97

: European System of Integrated Social Protection Statistics (ESSPROS)

2.4:
( 2011)
%

2007
5,5%
4,6%
2,5%
4,7%
6,3%
4,1%
3,6%
3,4%
3,3%
3,3%

-18

(28 )

3,1%
3,9%
2,8%
1,9%
2,5%
2,7%
2,1%

2,0%
2,0%
2,2%
1,8%
2,1%
2,1%
1,5%
1,6%
1,4%
1,2%
1,1%
1,2%
1,9%
2,6%
: European System of Integrated Social Protection Statistics (ESSPROS)

98

2011
5,6%
4,4%
4,3%
4,3%
4,2%
4,1%
3,7%
3,3%
3,1%
3,1%
3,0%
2,7%
2,6%
2,5%
2,4%
2,3%
2,2%
2,2%
2,0%
2,0%
1,9%
1,8%
1,8%
1,7%
1,6%
1,5%
1,5%
1,5%
1,2%
1,1%
1,1%
1,0%
1,0%
1,0%

2.3




.
,
(ISSA, 2013).
ISSA (2013),
(administrative excellence)
:
(1) ,
(2) /

(3) ,
.

.

,
. ,
,

.

.
,
, , , ,
.
, 2012, ,
, (Payment
Denmark),
, ,
(ISSA, 2013).
,

. ,

.
,
99

/, , , ,
. ,
,
.

(European Union, 2014).
. 1 2010, Swedish
Pensions Agency
.
. ,
, .
, ,
,
. ,
,

. Swedish Pensions Agency
, ,
(Swedish Social Insurance Inspectorate) Swedish Pensions
Agency .37
My Pension (www.minpension.se) 2004


( 1 2 ).

,
.38
(Bakirtzi, 2011)
, 2011
90% .
.
, 80% INPS
( ), 15%
INPDAP ( ),
.
,
.
2012, (
INPDAD ENPALS, INPS) (ISSA,
37
38

Government Offices of Sweden, http://www.government.se/sb/d/15473/a/183496


ISSA Good Practice Awards Europe 2013.
100

2013). INPS
(
), , (Enoff
McKinnon, 2011).

. ,
2010
,
,
( F24).

. F24,
, , ,
, . ,
. ,
.
, , ,
.
,
(Equitalia s.p.a.) .
,
,
.
(Verbeke, 2012), F24,

,
.
39
.

. 1967,
(, , ,
), , ..
(..
), , ,
, , ,
.

39


Cayr (Ministry of Social Affairs, France)
( 2014).
101

2005
.
, ,
.
2010 101 CPAM (128 ,
48 22 )
2012 102 CAF, 123
. , 2012
,
, .
. ,
, ,
, , , ,
, . , ,
,
, ,
, , .
,
(.. , ,
, ),
, ,

. , ,
, ,
(..
, , ).
, ,
,
. , ,
,

.
ACOSS40,

. 22 (URSSAF)
. 2009 102
. , ,
2010-2013,
, , ,
, . 3 . 2010

40

ACOSS, (2014). La regionalization au sein de la branche recouvrement.


102

( 18 ). 2012
URSSAF .
, ,
. , (. 2011-. 2013) 12
12 40 ,
3 . ,
2014, 7 22
. 6
URSSAF,
,

. ,
,
. (Verbeke,
2012) ACOSS

(La relance
tlphonique).
, ,
.
, ,
, .
, ,
(Ambachtsheer, 2013).
, .
.
,
, ,
.

. ,
, ,
,
. T (Finnish Centre of Pensions)
think-tank , ,
.


(Ambachtsheer, 2013).
24 2014


103

(Social welfare and health care reform), .


. ,
,41
,
. ,
.
,

,
. ,
(KELA) , .
, .
,
1990,
one stop shop KELA (Caulfield, 2004).
, ,
.
( 1996),

. 1996 (Performance agreements),

, 1997
,
(Caulfield, 2004). 1998 -
2000 KELA scorecard, ,
,
(Caulfield, 2004).
,

,
, (Kiiski, 2010).
KELA 1937 ,
1960
, . KELA,
,

, ,
.

41

Ministry of Social Affairs and Health, Finland, Social welfare


http://www.stm.fi/en/ministry/strategies/service_structures?cssType=normal.
104

and

health

care

reform,


. , 2010

(ARKKI project)42.
1,7 ., 6,5 . .
2000 ,
.
2000-2004
,
. , , 43

,
.

2.3.1

,
,
. 90
,
. ,
,
,
. Barrand et al. (2004),

, .
,

, .

, , , , , ,
, , , , , , ,
, , . (Verbeke, 2012). ,
, :

42

10
. ,
,
, KELA (.
http://www.kela.fi/web/en/projects).
43
1975
, ,
(.
http://www.kela.fi/web/en/history).
105

1. ,
(
).
2.
.
Barrand et al. (2004)

,
/,
,
, (
)
. ,
,
, . ,
, (.. . ,
).
Zaglmayer et al. (2005),

, , ,
( ),
.
, ,
,
.
, , ,
,

. Strban (2007) , ,
,
.
1. .
2. .
3.
.
4.
.44
5. .
6. .
44


.
106

7. .
8. .
(Verbeke, 2012)

. 12
, , , , , , ,
, , , , ,
. ,
,
.

. (1)

, .. ,
, , (2) ,
(3)
, .

,
.
,

,
.
,
(..
, , , , ),
(.. ). ,

.
,
(Verbeke, 2012).
,
, .
,
, ,
.
,
.
(Verbeke, 2012) European Institute of Social Security EISS (Bakirtzi, 2011)
107

,
:


.
(.. ). ,
,
, , ,
. ,
.

.

( ),
,
,
.


,
( ),
(Estonian Tax and Customs Board).
. ,

(.. , , )
. ,
, , ,
. ,

,
.

F24
,
. , Equitalia s.p.a. ,
,
.

, .

.

.

.
,
108

(Verbeke, 2012), :
, ,
,
. ,
,
, ,
.

,
(Dutch Tax and Customs Administration),
. 1990
2006.
,

.
.
.


,
.
.
, , ,
,

,
.

,
1990, 1999
.
joint working initiative .
, EISS (Bakirtzi, 2011),
.
National Insurance
Contributions Office,
.
,
.

, ,
,
.

109

.
, ,
,
,
(Enoff
Ruggia-Frick, 2013).
(ILO, 2011)

. , ,

.

,
. ,

. 2.5
.

110

2.5:
.

National Revenue
Agency 2006, National Social Security Institute
(,
, ).

2001,
(,
), 2003,

.

2007, Central Tax Office


,
(private funds). 2007 2


.

2003,
(ANAF)
.


,
,
.
2
.
,
.

1996 ,
(APPNI) (RUJP),
(DURS)
.


45

Czech Social Security Administration ,


.
(
. 582/1991 Coll.).

: ILO (2011)

45

(Office of the
Government of the Czech Republic, 2014),

.
World Bank (2008-2009)

(. World Bank Report No. 47984-CZ).
, .
111

2.1.
,

. 1983
1985.

, .
,

.
,
,
, .
(1)
, (2)
,
, (3)
, (4)
,
(5) ( ,
, ),
.

. ,
,
.

. (1)
, (2)
,
(3)
.

,
,

, ,
.
: World Bank (2010)

112

2.2.

2000. 2002
(National Revenue Agency),
2006.
,

.


.
,
. ,

(Unified Revenue Agency Project).
(Revenue Administrative Reform Project)
,

.

(..
, , ).
,
/,
,
(, , ,
, ), ,
,

.
.
1,5
,
.
.
: World Bank (2010)

113

2.3.
To Social Tax Act 1999
. 1999,
(20% ),
(13% ).
,

, .
1999,
( ) Estonian Tax and
Customs Board, ,
.
,
.
,
,
.



.

( ) ,
.

.
1999,
,
.
,
.

,


1999.
, (),
.
,

114

,
,
.
,
.
,
.
: Bakirtzi (2011), Leppik & Vrk (2006).

2.4.
, 2001,
Croatian Pension Insurance Institute Croatian
Health Insurance Institute .
World Bank (2002)
,
,
, .
,
,
.
,

.

,

(ILO, 2004). 2001,

(,
), 2003,
.


(ILO, 2011).
: ILO (2004, 2011), World Bank (2002).

115


(Anusic,
2005).
,

.

(Verbeke, 2012).


, , ,
,
.

2011
EISS (Bakirtzi, 2011),
,
.

,
. , /
, .
,
, ,

(
1999). ,

, ,
. ,
, ,
, ,
( ).
,


.

(Bakirtzi, 2011):
1. .
2. .
116

3. .
4. .
5.
.
, EISS (Bakirtzi, 2011)
(, , , ),
.

.
. ,

.
,

. ,
(
).


, .

. ,


.
,
,
.
, .
,
,
.

.

.
,

.

117

.
EISS (Bakirtzi, 2011),

/.

(..
).
(..
,

). , ,

.
.

,
. ,
,
,
(Barrand et al., 2004).
,
,
.

, , , .
.

2.4



(Orton, 2010).


.

,

(Barrand et al., 2004; Enoff McKinnon, 2011). Enoff
McKinnon (2011) ,

118

, ,
, (
),
, ,
,

.

.
/
,
.
,
. ,
,
, . ,
,
.
,

, ,
/
.
,
, .


.
,
, ,

. ,
, ,
,
. ,
,
.


.
,
119

. , Barrand et al. (2004),


,
,
. ,

,

.
(1)
(2)
.

(.. ).
Enoff McKinnon (2011),

. , ,
, ,
,
.

,
. ,

(.. , ).
(, , , )
. ,

(.. ).
, ,
(.. ),

(.. ).


. ,

.

.

120

,
.


,
(.. , , , ).

(.. ).
,
,
(.. , ).
,
:
(.. ).
(.. ).

(..

,
- ).

, one stop shop (.. ).

(.. ).

(.. , ,
, ), (.. Equitalia s.p.a.)
(.. - F24).
(.. )
(.. ) (..
, ).
(.. ).

(.. )
(.. ).

, , ,
(.. ).
(.. INPS
- ).

121

2.5

2.1: , 2007 2011 ( )

(. )


(. )

(%)

( .
)

2007

2011

1.554.198,9

1.579.946,4

1,66%

25.747,5

(%)

( .
)

2007

2011

225.369,0

254.535,0

12,94%

29.166,0

223.160,1

208.531,7

-6,56%

-14.628,4

27.442,5

31.138,8

13,47%

3.696,3

169.319,2

171.126,2

1,07%

1.807,0

21.342,2

25.281,7

18,46%

3.939,5

274.019,8

299.240,4

9,20%

25.220,6

37.722,5

44.169,6

17,09%

6.447,0

1.886.792,1

2.001.398,0

6,07%

114.605,9

247.626,7

290.464,4

17,30%

42.837,7

227.533,9

240.487,1

5,69%

12.953,2

28.209,9

34.354,8

21,78%

6.144,9

EA-18

9.051.697,9

9.443.972,8

4,33%

392.274,9

1.107.070,5

1.264.943,0

14,26%

157.872,5

28.473,9

31.472,4

10,53%

2.998,5

12,75%

8.800,0

4.170,9

571.773,0

599.047,0

4,77%

27.274,0

12.473.648,9

12.711.209,7

1,90%

237.560,8

179.830,0

188.744,0

4,96%

8.914,0

19.334,9

23.621,2

22,17%

4.286,3

335.815,0

369.258,0

9,96%

33.443,0

36.086,4

45.711,6

26,67%

9.625,2

2.428.500,0

2.609.900,0

7,47%

181.400,0

302.070,5

322.372,9

6,72%

20.302,4

329.214,4

474.689,2

44,19%

145.474,8

39.440,0

58.309,5

47,84%

18.869,5

EE-28

69.041,0

77.841,0
1.643.580,0

2.086.519,9

1.770.909,6

-15,13%

-315.610,3

209.529,8

208.662,7

-0,41%

-867,1

311.001,7

370.850,6

19,24%

59.848,9

36.035,3

42.869,9

18,97%

6.834,6

337.944,2

385.450,7

14,06%

47.506,5

39.126,4

44.311,9

13,25%

5.185,6

34.593,6

36.150,0

4,50%

1.556,4

3.368,6

4.132,2

22,67%

763,7

1.053.161,0

1.046.327,0

-0,65%

-6.834,0

97.207,4

119.176,6

22,60%

21.969,1

99.422,8

98.920,6

-0,51%

-502,2

10.465,3

10.933,1

4,47%

467,8

43.380,4

44.191,0

1,87%

810,6

131.908,6

155.486,0

17,87%

23.577,4

10.468,1

15.033,5

43,61%

4.565,4

37.496,8

41.729,7

11,29%

4.232,9

3.089,6

3.953,9

27,97%

864,3

5.575,4

6.693,9

20,06%

1.118,5

493,6

619,3

25,47%

125,7

124.728,5

131.478,0

5,41%

6.749,5

8.038,9

12.065,7

50,09%

4.026,8

30.772,4

38.504,9

25,13%

7.732,5

2.109,1

3.364,5

59,52%

1.255,4

15.901,5

17.878,0

12,43%

1.976,5

1.051,4

1.558,7

48,24%

507,3

14.932,4

10.087,2

-32,45%

-4.845,2

1.038,3

872,7

-15,95%

-165,6

4.668,1

21.026,5

20.211,3

-3,88%

-815,2

1.115,7

1.746,1

56,51%

630,4

287.712,2

352.962,8

22,68%

65.250,6

22.101,0

29.862,2

35,12%

7.761,2

54.810,8

68.974,2

25,84%

14.163,4

3.982,5

5.729,7

43,87%

1.747,2

16.069,4

16.216,4

0,91%

147,0

927,4

1.297,8

39,94%

370,4

28.738,8

30.958,5

7,72%

2.219,7

1.891,2

2.372,9

25,47%

481,7

189.654,7

162.599,7

-14,27%

-27.055,0

9.798,6

11.592,5

18,31%

1.793,9

: , -28, 2007.
: Eurostat, European System of Integrated Social Protection Statistics (ESSPROS)

122

, . (2009).
, , .58, , .
, . . (2010). ,
, , .64, , .
(1990). , 1988-1992, ,
.
, . (2003). , , .
, . (2010). . , ,. .

ACOSS, (2014). La regionalization au sein de la branche recouvrement.


Ambachtsheer, ., (2013). The pension system in Finland: Institutional structure and
governance. Finnish Centre for Pensions.
Anusic, Z., (2005). International experience in consolidated social contributions and tax
collection, reporting and administration. Report on Professional Development Matching
Grant, WB, ECSHD.
Bakirtzi, ., (2011). Case studies in Merging the Administrations of Social Security
Contribution and Taxation. European Institute of Social Security, IBM Center for The
usiness of Government, Collaborating across boundaries series.
Barrand, P., Ross, S. G., & Harrison, G., (2004). Integrating a unified revenue administration
for tax and social contribution collections: experiences of central and eastern European
countries. International Monetary Fund. WP/04/237.
Brook, ., & Whitehouse, E., (2006). The Turkish Pension System: Further Reforms to Help
Solve the Informality Problem. Directorate for Employment, Labour and Social Affairs,
OECD Social, Employment and Migration Working Papers.
Caulfield, J. L. (2004). Measuring autonomy in social security agencies: a four country
comparison. Public Administration and Development, 24(2), 137-145.
CEM Benchmarking Inc., (2012). Finnish pension fund Investment cost effectiveness analysis
reports 2011.
Council of the European Union, (2010). Council conclusions on Sustainable social security
systems achieving adequate pensions and social inclusion objectives.

123

Enoff, L.D., & McKinnon, R. (2011). Social security contribution collection and compliance:
Improving governance to extend social protection. International Social Security Review,
64(4), 99-119.
Enoff, L., & Ruggia-Frick, R., (2013). Innovations in contribution collection and compliance.
Summary report 2011-2013, World Social Security Forum, 31st ISSA General Assembly.
European Commission, (2012). Pension Adequacy in the European Union 2010-2050.
Directorate-General for Employment, Social Affairs and Inclusion of the European
Commission and the Social Protection Committee.
European Commission; Economic Policy Committee (2009). Ageing Report Statistical
Annex. Luxembourg: European Commission.
European Union, (2012). The 2012 Ageing Report: Economic and budgetary projections for
the EU27 Member States (2010-2060).
European Union, (2014). Study on eGovernment and the Reduction of Administrative
Burden. Study prepared for the European Commission DG Communications Networks,
Content & Technology.
ILO, (2011). Pension Reform in Central and Eastern Europe. Hirose, K. (eds.) International
Labour Office.
ILO, (2010). Coordination of Social Security Systems in the European Union: An explanatory
report on EC Regulation No 883/2004 and its Implementing Regulation No 987/2009.
ILO, (2004). The Collection of Pension Contributions: Trends, Issues, and Problems in
Central and Eastern Europe, Fultz, E.; Stanovnik, T. (eds.) International Labour Office.
International Monetary Fund (2006). Greece: Selected Issues. Washington DC.
ISSA, (2013). Europe: Enhancing the sustainability of comprehensive social security systems.
International Social Security Association.
Kiiski, ., (2010). ICT in the Finnish Social Security Administration. The Social Insurance
Institution Finland, International Seminar on Priority Challenges in Pension Administration,
Tokyo, 20.-22.01.2010.
Leppik, L., & Vrk, A., (2006). Pension reform in Estonia. Pension Reform, Fultz, E. (ed.),
International Labour Office.
OECD (2001). OECD Economic Surveys: Greece 2001. OECD Publishing, Paris.
OECD (1997). OECD Economic Surveys: Greece 1997. OECD Publishing, Paris.
OECD (1991). OECD Economic Surveys: Greece 1990/1991. OECD Publishing, Paris.
Office of the Government of the Czech Republic, (2014). National Reform Programme of the
Czech Republic.
Orton, I., (2010). The impacts of the crisis on social security administrations: A review of the
findings of an ISSA survey. International Social Security Review, 63(2), 87-101.
124

Strban, G., (2007). Contribution collection systems and possible measures to improve their
effectiveness. Social Institutions Support Programme. Council of Europe, European
Commission.
Verbeke, D., (2012). Analysis of the main systems of social security contribution collection in
the European Union based on the experience of 12 Member States. Note from the Secretariat
of 23 April 2012, Research carried out on behalf of the European Commission DG
Employment, Social Affairs and Inclusion.
World Bank, (2002). Project appraisal document on a proposed loan to the Republic of
Croatia for a pension system investment project. Report No.23714HR. Washington D.C.:
World Bank Human Development 104 THE COLLECTION OF PENSION
CONTRIBUTIONS Sector Unit, South Central Europe Country Unit, Europe and Central
Asia Region.
World Bank, (2009). Czech Republic Report on Vision and Strategy for an Integrated
Revenue Administration. Report No. 47984-CZ.
World Bank, (2010). Integration of Revenue Administration: A Comparative Study of
International Experience.
Zaglmayer, B., Schoukens, P., & Pieters, D., (2005). Cooperation between social security and
tax agencies in Europe. IBM Center for the Business of Government.
Zaidi, , & Whitehouse, ., (2009). Should pension systems recognize Hazardous and
Arduous work?.OECD.

:
Eurostat- ESSPROS:
http://epp.eurostat.ec.europa.eu/portal/page/portal/social_protection/introduction

125

Das könnte Ihnen auch gefallen