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The application of Helwig' s method made it possible to evaluate the degree of liberalism of public finance systems of 24 EU states. The research used data concerning the structure of public income, public expenditure as related to GDP and the deficit (surplus) as related to GDP for the years 2000 and 2006. Spain and four other member states, that is Estonia, Lithuania, Latvia and Romania had the most liberal systems of public finance during both researched periods. Slovakia was the only state that raised the quality of the public finance system. On the other hand, 9 countries (The Czech Republic, Cyprus, Holland, Poland, Portugal, France, Hungary, Great Britain and Italy) showed a decrease in the degree of liberalism of the public finance system. Denmark and Sweden still have systems of public finance typical of welfare states. However, the other countries subject to research displayed maintaining their public finance systems at the average level from the point of view of analysed features
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