Obremenitveni testi kot orodje za ocenjevanje tveganja povečanja javnih izdatkov za odplačevanje dolga pri subjektih lokalnih ravni upravljanja
DOI:
https://doi.org/10.4335/17.2.205-224(2019)Ključne besede:
podcentralna raven upravljanja, stroški odplačevanja dolga, obrestna mera, tveganjaPovzetek
Ekonomske vede se posebej osredotočajo na javni dolg državnih in lokalnih ravni upravljanja. Ker so obrestne mere v Evropski uniji trenutno na zgodovinsko nizkih ravneh, obstaja tveganje, da bi bili zaradi spremembe trenda izdatki za razvoj izrinjeni iz proračunov v korist stroškov odplačevanja dolga. Analiza (obremenitveni test) občutljivosti stroškov odplačevanja dolga v sektorju lokalnih ravni upravljanja na Poljskem na nepričakovano rast tržnih obrestnih mer nad vrednosti, kot jih je napovedalo ministrstvo za finance, potrjuje, da so lokalne ravni upravljanja izpostavljene tveganju rasti obrestne mere in posledično tudi tveganju nastanka nepričakovanih izdatkov v njihovih proračunih.
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