Comparison of public financial interventive measures in Slovenia and Hungary

Vsebina diplomskega dela je aktualna in se osredotoča na analizo in primerjavo protikoronskih ukrepov in njihovih posledic na javni dolg Slovenije in Madžarske. Glavni namen dela je torej podrobneje predstaviti in primerjati javnofinančne protikoronske ukrepe Slovenije in Madžarske zaradi Covida-19 ter analizirati učinke ukrepov na gospodarstvo, javni dolg in spremembo davkov. Poleg tega primerjati višino prejete finančne pomoči s strani Evropske unije. S pomočjo analize statističnih podatkov, poročil, uradnih dokumentov, člankov, pravnih aktov in sekundarnih virov smo ugotovili, da sta državi sprejeli podobne protikoronske ukrepe, in sicer sta uvedli obvezne karantene, delo od doma, odpovedali prireditve in podobno. Pri tem sta na gospodarskem področju vsakemu sektorju namenili določen znesek finančne pomoči v obliki nepovratnih sredstev, posojil. Največji delež je Madžarska namenila agroživilskemu sektorju, podjetjem, ki se ukvarjajo z raziskavami, in podjetjem vseh velikosti. Slovenija je najbolj izstopala s pomočjo namenjeno samozaposlenim. Protikoronski ukrepi so povzročili tudi povečano zadolževanje obeh držav, tako se je bruto dolg leta 2020 povečal v obeh državah, največ pa je znašal v Sloveniji, kar 79,8 % BDP, to je za 0,2 odstotne točke več kot na Madžarskem. Poleg lastnih finančnih sredstev in zadolževanja je državama pomagala tudi Evropska unija, ki je prav za pomoč pri odpravljanju gospodarske in socialne škode ustanovila sklad. Slovenija je v sklopu Mehanizma za okrevanje in odpornost in instrumenta SURE skupno prejela 3,6 milijarde EUR. Madžarska na drugi strani pa zaradi nespoštovanja evropskega prava iz Mehanizma za okrevanje še ni prejela sredstev, v sklopu SURE pa bo prejela 651 mio EUR. Na davčnem področju sta obe državi sprejeli različne ukrepe, s katerimi sta želeli omiliti posledice krize v gospodarstvu. Madžarska je med drugim znižala stopnjo socialnih prispevkov, odpravila administrativne ovire pri DDPO-ju in drugo. Slovenija je pripravila predloge sprememb nekaterih zakonov s področja davkov (DDPO, dohodnina in drugo). Predstavljeni rezultati v okviru diplomskega dela prispevajo k bolj poglobljenemu razumevanju vpliva krize Covid-19 na gospodarstvo in zadolževanje obeh držav. V okviru tega pripomore k boljšemu sprejemanju odločitev v prihodnje z namenom izhoda iz krize.The content of the diploma thesis is current and focuses on the analysis and comparison of anti-coronavirus measures and their consequences on the public debt of Slovenia and Hungary. The main purpose of the thesis is therefore to present and compare the public financial anti-coronavirus measures of Slovenia and Hungary due to Covid-19 and to analyse the effects of the measures on the economy, public debt and changes in taxes. In addition, to compare the amount of financial aid received from the European Union. With the help of analysis of statistical data, reports, official documents, articles, legal acts, and secondary sources, we concluded that the two countries adopted similar anti-coronavirus measures, to be specific, they introduced mandatory quarantines, work from home, they cancelled events and the like. At the same time, in the economic field, each sector was allocated a certain amount of financial assistance in the form of grants and loans. Hungary allocated the largest share to the agri-food sector, companies engaged in research and companies of all sizes. Slovenia stood out the most with aid intended for the self-employed. The anti-coronavirus measures also led to increased borrowing in both countries, thus the gross debt increased in both countries in 2020, with the largest amount in Slovenia at 79.8% of GDP, i.e., 0.2 percentage points more than in Hungary. In addition to their own financial resources and borrowing, the two countries were also helped by the European Union, which established a fund specifically to help eliminate economic and social damage. Slovenia received a total of 3.6 billion euros as part of the Recovery and Resilience Mechanism and the SURE instrument. Hungary, on the other hand, has not yet received funds from the Recovery Mechanism due to non-compliance with European law, but will receive 651 million euros as part of SURE. In the tax field, both countries have adopted various measures with which they wanted to mitigate the consequences of the crisis in the economy. Among other things, Hungary lowered the rate of social contributions, removed some of administrative obstacles at the DDPO and more. Slovenia has prepared proposals for amendments to certain laws in the area of taxes (corporate income tax, personal income tax and others). The presented results contribute to a deeper understanding of the impact of the Covid-19 crisis on the economy and the indebtedness of the two countries, and to better decision-making in the future with the aim of getting out of the crisis