デンマークにおける国と地方の役割分担
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1 Borough 1,388 Parish Town The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Amt County 3 Kommune, Municipality 593
2 Region Liberty PartyConservative Party Danish People s Party 4 Agreement on Structural Reform The Ministry of the Interior and Health 2006 the local government reform In brief Figure ks2ef7fkezigth2h422od/agreementonastructuralreform.pdf 594
3 5 Region The Ministry of the Interior and Health 2006 the local government reform In brief Figure The Ministry of the Interior and Health 2006 the local government reform In brief Figure Local Government Denmark: LGDK 595
4 The Ministry of the Interior and Health 2006 the local government reform In brief Figure ,000 % 5,000 % 10,000 % % 100,000 % 100,00 % , , , , , ,565 1, , ,101 7, ,109 5,300 The Ministry of the Interior and Health 2006 the local government reform In brief Table
5 9-7 4 The Ministry of the Interior and Health 2006 the local government reform In brief Table Ministry Administrative Bodies DirectoratesAgencies Councils and Boards Prefect Prefect s Offices Family Law Matters Supervisory Council Social Security AgenciesSecretariat 7 6 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 7 597
6 Local State Authorities Ministry of the Interior and Health Local Government Act Local Council Committees Mayor Committees 8 Ministry of the Interior and Health 598
7 Finance Committee Standing Committee 9-8 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure2 9 Magistracy Alderman 9 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 599
8 9-9 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure4 600
9 1.2.4 Technical Department Social and Health DepartmentFinance Department Education and Leisure Services DepartmentTax Department Hospital Administration(Health Services)Social WelfareEducation and Culture Technical Administration Agreement Supervisory Council Inter-Authority Companies Transport Companies Natural Gas Companies Refuse Collection Companies Commission Board 601
10 9-11 Emergency Commission Emergency Act Chief Constable Youth and Adult Education Commission Youth and Adult Education Act 7 Children and Youth Commission 3 Town Court Judge Pedagogical and Psychological Expert Tax Appeal Board Local Tax Authorities School Board Parent Board 2 Senior Citizen Council 60 5 Social Services User Council The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 602
11 Section 82. The right of the municipalities to manage their own affairs independently under the supervision of the State shall be laid down by statute. The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Local Government Act
12 Police, Defense and Administration of Justice Foreign Service and Development Aid Higher Education, Vocational Training and Research Unemployment Insurance and Labor Inspection Control of Agriculture, Fisheries and Food Administration of Customs and Tax Administration Nationwide Planning of Traffic and Environmental Regulation Certain Cultural Activities Trade and Industry Subsidies Reception of Persons Seeking Asylum The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark, Local Government Denmark(2006)"Local Government in Denmark"
13 9-14 Hospitals and Health Insurance Upper Secondary Schools and Courses Towards the Higher Preparatory Examination Adult Education Protection of Nature and the Environment Industrial Policy and Regional Planning Care of Mentally and Physically Disabled People Certain Cultural Activities Regional Public Transport The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark, Local Government Denmark(2006)"Local Government in Denmark" Primary Education Child Care and Care for Elderly People Libraries, Local Sports Facilities and Other Cultural Activities Granting and Payment of Cash Assistance, Anticipatory Pension and Certain Other Socia Benefits Job Activation and Employment Projects for Non Insured Unemployed Persons Public Utilities, Environmental Measures and Emergency Services Housing Industrial Policy and Regional Planning Tax Assessment The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark, Local Government Denmark(2006)"Local Government in Denmark" 605
14 The Ministry of the Interior and Health 2006 the local government reform In brief Figure
15 % 65%57% 43% 9-17 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure 5 90%
16 DKK The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table DKK Reimbursements 32,962 8 Current income from public and private buyers 109, Net interest Taxes 236, General grants 40, Total loans and repayments 2,529 1 Others , The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table Urban Development, Housing, Environment 1 Utilities and Public Transport 2 Traffic and Infrastructure 3 Education, Culture, Leisure 4 Hospitals and Health Insurance 5 Social and Health Services 6 Administration The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 608
17 9-21 Operating and Investment Income from Public and Private Buyers Refunds Percentage Grants General Grants and Special Grants, Net Interest Income Loans The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark A =± = A
18 % 35% 15.5% 23.2% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure 8. * Ministry of Taxation 0.6% 2.4% 1% 0.57% % Local Government Denmark: LGDK 610
19 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure 9. *
20 per mile The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table 2 Operating Income The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table Local Authority Equalization and General act 612
21 9-27 General States Grants DKK750 Basic Grant Special Grants Ear-mark Equalization Scheme The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark General Grants % 44% 1% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark, Local Government Denmark
22 DKK750 Brock Grants Budget Co-operation 2002 DKK24.5 DKK8 Ear-mark DKK265.4 DKK DKK37.2 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 614
23 Equalization of Expenditure NeedsEqualization of Tax Base 9-29 The Ministry of the Interior and Healt 2002 Municipalities and Counties in Denmark Figure 11,
24 % 40% 80% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure
25 DKK 0 to 6-year-olds 42, , to 16-year-olds 7, , to 16-year-olds 57, , to 19-year-olds 8, , to 24-year-olds 10, , year-olds 11, , year-olds 10, , year-olds 8, , year-olds 17, , year-olds 39, , year-olds 99, , , , , The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table DKK 0 to 4-year-olds 12, to 15-year-olds 6, to 19-year-olds 25, to 49-year-olds 8, to 59-year-olds 10, to 64-year-olds 13, to 69-year-olds 16, to 74-year-olds 20, to 79-year-olds 26, to 84-year-olds 30, year-olds 34, The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table 6 617
26 "Social Index" % 32.5% 48.0% 25.0% 20.0% % 25.0% 10.0% 10.0% % 7.5% % 4.0% 100.0% 100.0% 100.0% 20.0% 25.0% 22.5% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table 7 16 a. b. c. d. e. Social Indexf
27 a b. c. d. e. 100 f % 25% 90% 20% 77.5% 22.5% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 9-37 A B A B=
28 Tax Rate Factor 9-38 ( Section 18 Grants ) 45%* 90% 40%*Extra Grants 40% 80%* The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure 13 *40% 80% % %
29 9-40 {} ( Section 18 grants )2002 DKK % ( Section 18 grants ) 90% 40% Extra Grants 40% 45% 40% 80% 80% The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Figure13 18 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark p50 621
30 DKK750 Social Index 35-50% 50-85% LGDK % 45% % 622
31 Statistical Yearbook
32 9-43 Municipal budget Finances and staff Municipal budgets A 14.1 Copenhagen Expend- Rev enue Net ex- Expend- Rev enue Net ex- Increase iture penditure iture penditure in per cent Budget DKK million A. Current items (incl. refunds) 0. Urban development, housing and environmental measures Public utilities, etc Traffic and infrastructure Education and culture Hospital services Social and health services Administration, planning, etc Total B. Capital items 0. Urban development, housing and environmental measures Public utilities, etc Traffic and infrastructure Education and culture Social and health services Administration, planning, etc Total C. Interest D. Financial changes E. Repayment of loans A-E. Net expenditure for financing F. Financing 8. Changes in long-term debt Government grants and equalisation Taxes Total A-F. Balance sheet total Note 1. Due to rounding the sum of the individual figures in the table may deviate from the total. Note 2. In accordance with government guidelines, the budget is exclusive of VAT. Note 3. Expenses and the pertaining refunds are not included in case of 100 per cent government refunds. Source: Municipal Budget, City of Copenhagen. 624
33 9-44 Municipal taxes and duties Finances and staff A 14.6 Copenhagen DKK million A. Property tax Land tax Service charge, public properties Service charge, industrial properties Total B. Income tax Municipal tax 1, including fines and back payments Property value tax Share of charge on interest insurance, etc Income tax on estates of deceased persons, government institutions and aliens with limited tax liability Taxation of companies, associations, etc Total C. Tax on slot machines Taxes and duties, total Note. Charges and fees for operating permits, etc., trade licences and other licences are not included in the table as they are considered payment for these public services. Source: Copenhagen Finance Administration State Guarantee Self-Budgeting 625
34 Local Government Denmark: LGDK LGDK LGDK LGDK LGDK LGDK 99% LGDK KL
35 1 5 LGDK LGDK LGDK 5 LGDK LGDK
36 LGDK OECD Committee 1 LGDK 2007 LGDK LGDK LGDK 628
37
38 LGDK UFJ &
39 Loan Bracket % VAT % DKK10 DKK10 DKK10 DKK10 % The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark Table
40 DKK265.4 DKK The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark 632
41 ATP: Labor Market Supplementary Pension SP: Special Pension 27 Social Pensions Act 1964 Ministry of Social Affairs Labor-Market Supplementary Pension Institution pp The Ministry of Social Affairs 2002 Social Policy in Denmark, Ministry of Social Affairs 2002 National Strategy report on the Danish Pension System 633
42 DKK52,524 DKK52,872 DKK105,396 DKK52,524 DKK24,672 DKK77, % 33% DKK894 2 DKK1, % DKK21, The Ministry of Social Affairs 2002 Social Policy in Denmark 9-49 The Ministry of Social Affairs 2002 Social Policy in Denmark 67 33% 634
43 Social Pensions Act The Ministry of Social Affairs 2002 Social Policy in Denmark Highest Amount of Anticipatory Pension Intermediate Amount of Anticipatory Pension 29 The Ministry of Social Affairs 2002 Social Policy in Denmark
44 Increased Amount of Anticipatory Pension Ordinary Amount of Anticipatory Pension : DKK 2,939 : DKK 2,129 : DKK 1,113 : 4,377DKK : DKK 4,406 : DKK 2,056 The Ministry of Social Affairs 2002 Social Policy in Denmark 35%65% Reimbursement % 65% The Ministry of Social Affairs 2002 Social Policy in Denmark 32 The Ministry of Social Affairs 2002 Social Policy in Denmark p
45 National Health Security Act Hospital ActPiblic Health Service Act Primary Sector Hospital Sector Health Care in Denmark GP: General Practitioners WHO 2001 Health Care Systems in Transition Denmark ,400 1,
46 38 GP1 GP2 GP1 GP2 1 NOK100 NOK80 GP1 97.6%, Health Care in Denmark GP1 GP % 25% Health Care in Denmark , DKK % 40 2, ,
47 GP "Gate Keepers" District Nursing % 19% 9-55 DKK ,223 12, ,324 63, ,780 13,601 1,280 11,494 67, ,633 14,266 1,235 13,183 73, ,867 16,919 1,346 15,619 82,751 Health Care in Denmark Table 2.1 Health care sector expenditure, specific years, fixed 2000 prices; DKK millions 639
48 The Ministry of Social Affairs 2002 Social Policy in Denmark The Ministry of Social Affairs 2002 Social Policy in Denmark Unions Collective Agreement 42 Signild Vallgårda, Allan Krasnik and Karsten Vrangbæk EU 2004 Social protection in the Member States of the European Union, of the European Economic Area
49 9-58 Signild Vallgårda, Allan Krasnik and Karsten Vrangbæk 2001 Health Care Systems in Transition Denmark, Fig. 18. Financing flow chart 9 641
50 4.1.4 Workers' Compensation Act 44 Ministry of Employment National Board of Industrial Injuries A L A B C D E F G H I J K L National Board of Industrial Injuries % ,
51 National Board of Industrial Injuries 9-61 National Board of Industrial Injuries 1999 Labor Market Occupational Diseases Fund % The Ministry of Social Affairs 2002 Social Policy in Denmark 47 80% DKK356,000 EU 2006 Social protection in the Member States of the European Union, of the European Economic Area and Switzerland 643
52 4.1.5 Sickness Benefit Act Ministry of Social Affairs 48 Sickness Benefits 49 1 DKK3, DKK2,
53 Reimbursement 50% 50% % 100% 50% 50% 100% The Ministry of Social Affairs 2002 Social Policy in Denmark Unemployment Insurance Act 50 Ministry of Employment A-Kasse
54 % DKK3, / DKK50 DKK US. SSA 2005 Social Security Programs Throughout the World: Europe, National Labor Market Authority
55 The Ministry of Social Affairs 2002 Social Policy in Denmark 25% 2 Reimbursement 54 50% 50% 54 Workshop on Local Employment Development(2005) 647
56 Active Social Policy Act 55 Ministry of Social Affairs Reimbursement EU 2006 Social protection in the Member States of the European Union, of the European Economic Area and Switzerland
57 DKK2,721 DKK5,638 1 DKK969 DKK8,749 60% DKK11,625 80% DKK6,639 1 DKK2, EU 2006 Social protection in the Member States of the European Union, of the European Economic Area and Switzerland /2 Reimbursement The Ministry of Social Affairs 2002 Social Policy in Denmark Workshop on Local Employment Development(2005) 649
58 4.2.2 Child Benefit Act Sickness Benefit Act Ministry of Social Affairs 59 General Family Allowance years DKK 13, years DKK 11, years DKK 9,388 The Ministry of Social Affairs Ordinary Child Allowance 1 DKK3, The Ministry of Social Affairs 2002 Social Policy in Denmark 650
59 Extra Child Allowance DKK3,980 Special Child Allowance DKK11, Multiple Birth Allowance 1 DKK6, Adoption Allowance DKK37, Children with Disabilities or Suffering from Serious Illness 50%Reimbursement Daily Cash Benefits in Connection with Pregnancy and Maternity 4 8 DKK3,
60 % 50% % 50% The Ministry of Social Affairs 2002 Social Policy in Denmark Consolidation Act on Social Services Parent s Board
61 Day-Care Services for Children Crèches Local authority child minding Kindergartens 6 10 After-school centers 6 6 Age-integrated institutions Pool schemes Youth clubs The Ministry of Social Affairs 2002 Social Policy in Denmark 30% 33% 653
62 % 30% The Ministry of Social Affairs 2002 Social Policy in Denmark 61 Basic Tariff DKK283, a 62 Basic Tariff
63 DKK282, a Consolidation Act on Social Services Advisory and counseling services Compensation for necessary additional expenses Personal help, care, etc. Supportive measures for persons caring for a dependent relative Accompanying persons
64 Technical aids and consumer durables Financial support towards car purchase Adaptations in the home General schemes The Ministry of Social Affairs 2002 Social Policy in Denmark The Ministry of Social Affairs 2002 Social Policy in Denmark 656
65 Basic Tariff DKK282, a Consolidation Act on Social Services
66 Personal and practical help (home care) Activating and preventive measures Preventive house calls 75 2 Retraining and maintenance training (rehabilitation) The Ministry of Social Affairs 2002 Social Policy in Denmark DKK25,00 DK48,
67 % 7% 91% % pp
68 9-77 DKK282, DKK4,000 50% DKK4,000 50% BL: Boligselskabernes Landsforening
69 9-78 7% 91% 2% The Ministry of Social Affairs 2002 Social Policy in Denmark 35%Payments in Kind 65%Transfer Payments 661
70 9-79 The Ministry of Social Affairs 2002 Social Policy in Denmark 662
71 Statistical Yearbook
72 All children of school age shall be entitled to free instruction in primary schools. Parents or guardians making their own arrangements for their children or wards to receive instruction equivalent to the general primary school standard shall not be obliged to have their children or wards taught in a publicly provided school. Folkeskole 73 (Consolidation) Act 9-82 Part 1 Part 2 Part 3 Part 4 Part 5 Part 6 Part 7 Part 8 Part 9 Part 10 Part 11 Part "Folkeskole" 664
73 9-83 Part 6 Municipal Council School Board School Board Headmaster of the School Advisory Bodies Folkeskole (Consolidation) Act 665
74 , The Folkeskole (Consolidation) Act
75 Folkeskole (Consolidation) Act Part 8 Expenditures in Relation to the Folkeskole 667
76 DKK3 5 DKK
77 Public expenditure (2003 prices) Total 91,329 93,850 99,013 99, , , , , , ,844 Basic school education 38,422 38,866 40,872 41,312 43,515 44,196 45,610 48,185 49,289 49,750 Upper secondary education 18,935 20,810 20,586 22,196 21,700 20,633 19,274 19,189 18,663 19,728 Higher education 18,070 19,233 20,960 19,201 20,581 23,302 24,302 26,718 26,575 26,272 Adult education 12,461 11,224 12,914 13,078 13,373 16,994 16,934 15,938 16,858 16,415 Administration, support etc. 3,439 3,715 3,702 3,747 3,790 3,639 3,933 4,226 3,110 2,679 Total public expenditure on education as % of GDP Facts and Figures 2005 Table 3.1 Public expenditure on education and training, by level of education, Facts and Figures 2005 Table 3.1 Public expenditure on education and training, by level of education,
78 The Ministry of the Interior and Health 2002 Municipalities and Counties in Denmark The Ministry of the Interior and Health 2006 The local government reform In brief The Ministry of the Interior and Health 2002 Health Care in Denmark The Ministry of Social Affairs 2002 Social Policy in Denmark The Ministry of Social Affairs 2002 National Strategy report on the Danish Pension System The Ministry of Education (2006) Facts and Figures 2005 Local Government Denmark (2006)"Local Government in Denmark" US. SSA 2005 Social Security Programs Throughout the World: Europe, 2004 Signild Vallgårda, Allan Krasnik and Karsten Vrangbæk 2001 Health Care Systems in Transition Denmark Signild Vallgårda, Allan Krasnik and Karsten Vrangbæk 2001 Health Care Systems in Transition Denmark EU 2006 Social protection in the Member States of the European Union, of the European Economic Area and Switzerland 670
79 OECD 2006 Benefits and Wages: gross/net replacement rates, country specific files and tax/benefit models 671
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