GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
The words on this page: 12 definitions, including 3 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- GFSM
- Government Finance Statistics Manual: the IMF standard that defines how to consolidate public accounts
- S13
- the European code for all of a country's general government, every layer together
- S1313
- the European code for local government
GOVERNMENT STACK
Odense Government Stack
The public administrations around Odense residents.
European Union (budget executed in the country) · Denmark (central government) · Region Syddanmark · Odense Kommune
Government StackCity only
Les public finances autour of a resident de Odense.
Indicateur du Stack, construit à partir des moyennes par habitant (Union européenne (budget exécuté dans le pays) ÷ 6.0M, Danemark (central government) ÷ 5,960,000, Region Syddanmark ÷ 1,240,472, Odense Kommune ÷ 210,803). Ce n'est pas la dépense mesurée dans Odense, ni une consolidation GFSM, ni une facture fiscale personnelle.
No defensible Stack total for this perimeter: figures by administration below.
- European Union (budget executed in the country) (÷ 6.0M)
- Danemark (central government) (÷ 5,960,000)
- Region Syddanmark (÷ 1,240,472)
- Odense Kommune (÷ 210,803)
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Who governs here: 4 institution(s) · 1 not additive · 1 with no connected fiscal data
The list of the governments qui s'appliquent à un résident, qu'on ait leurs chiffres ou non. An institution does not disappear because its data is missing.
●
Danemark: État, social security et régions
État central · fiscal data on the site · additionnable
●
Danish Local sector, outside Aalborg
intermediate tier · institution applicable · data fiscales not connectedes · additionnable
●
Odense
municipalité locale · fiscal data on the site · additionnable
●
Public order sociale (S1314): résiduel ; ATP hors S13 ; pensions et santé dans l'État et les régions
sous-secteur de la social security · fiscal data on the site · NON additionnable: budget distinct, not connected
Balance Sheet: per capita, By tier
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
| Denmark (all tiers) | DKK 253,591 | DKK 232,869 | DKK 20,721 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 1,511,400 mn · spending 1,387,900 mn · balance 123,500 mn ÷ 5,960,000 hab |
| · of which EU budget (executed in the country) | DKK 2,306 | DKK 2,306 | DKK 0 | 2024 | audited | UNION · Commission | Commission EU spending and revenue 2024: dépense UE dans le pays 14 MdDKK ÷ 5,960,000 hab = DKK 2,306/hab. National contribution 18 MdDKK REMAINS in S13 (not removed). Cash net position -4 MdDKK (outside cadre ESA). EUR→DKK average quotidienne ECB 2024 (6.892411/0.924053 by USD). |
| · including central government | DKK 189,594 | DKK 170,778 | DKK 18,816 | 2024 | audited | COUNTRY · Eurostat | La table is en DKK, la série Eurostat en EUR: la PART du palier est sans devise: TE S1311 136,456.7 ÷ TE S13 186,069.1 (Eurostat 2024, EUR ÷ EUR), applied to published S13 ÷ its population. Idem revenue with TR S13 202,627.2. Σ des sous-secteurs > S13 (transferts counted deux fois avant élimination, named). |
| · including Local government (ta city is dedans) | DKK 154,850 | DKK 153,015 | DKK 1,836 | 2024 | audited | COUNTRY · Eurostat | La table is en DKK, la série Eurostat en EUR: la PART du palier est sans devise: TE S1313 122,263.2 ÷ TE S13 186,069.1 (Eurostat 2024, EUR ÷ EUR), applied to published S13 ÷ its population. Idem revenue with TR S13 202,627.2. Σ des sous-secteurs > S13 (transferts counted deux fois avant élimination, named). |
| · including social security | DKK 6,741 | DKK 6,672 | DKK 69 | 2024 | audited | COUNTRY · Eurostat | La table is en DKK, la série Eurostat en EUR: la PART du palier est sans devise: TE S1314 5,330.8 ÷ TE S13 186,069.1 (Eurostat 2024, EUR ÷ EUR), applied to published S13 ÷ its population. Idem revenue with TR S13 202,627.2. Σ des sous-secteurs > S13 (transferts counted deux fois avant élimination, named). |
 Odense | DKK 89,219 | DKK 86,478 | DKK 2,741 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 18,808 mn · spending 18,230 mn · balance 578 mn ÷ 210,803 hab |
| Resident public footprint (Spending by category) | DKK 263,549 | DKK 282,437 | −DKK 18,888 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 282,437 − own-source revenue T 263,549 = 18,888 DKK/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
Chaque ligne = une entité des comptes officiels (contrôles passés); le calcul de chaque cellule est dans la cellule elle-même quand publié. « Ensemble des administrations (S13) » est l'agrégat du FMI: les lignes « dont » et la municipalité sont DEDANS, ne pas additionner; Σ des « dont » dépasse le S13 (transferts counted deux fois avant élimination). La ligne « Empreinte publique du résident » est la même formule que Dépenses par catégorie (G = T + D): ce n'est PAS une consolidation au sens GFSM, et elle ne se déduit pas des lignes du dessus: dénominateurs et exercices différents. Monnaies locales: conversion USD On the Side-by-side comparison.
Why these rows do not add up
Each tier is counted per capita of its own territory: le fédéral par habitant du pays, la province par habitant de la province, la ville par résident. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (DKK 23,463) is not the resident's balance (−DKK 18,888). This gap breaks down exactly into four lines: See the calculation, row by row ↑
What "receiving" means: 67% of this spending is services delivered or transfers; the rest is an accounting share
Une dépense nationale divisée par la population du pays n'est pas un service received, même quand le montant par habitant est juste. Chaque cause est classée selon ce qu'elle est RÉELLEMENT pour un résident: la classification dépend de la cause ET du palier qui paie.
61%Individual servicea service consumed individually: actually received, but not equally
26%Non attribuablethere is no basis for determining who benefits
6%Service localdelivered on the city's territory
5%National shareune dépense du pays divisée par sa population: une part comptable, PAS un service received
3%Bien collectifindivisible by nature: no one receives an individual share
Fact receipt
Claim Stack: bodies_only
Indicateur du Stack, construit à partir des moyennes par habitant (Union européenne (budget exécuté dans le pays) ÷ 6.0M, Danemark (central government) ÷ 5,960,000, Region Syddanmark ÷ 1,240,472, Odense Kommune ÷ 210,803). Ce n'est pas la dépense mesurée dans Odense, ni une consolidation GFSM, ni une facture fiscale personnelle.
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
- Total Stack combiné: No published reconciliation ledger for a Stack total: the participating administrations are shown separately. (European Union (budget executed in the country) · Danemark (central government) · Region Syddanmark · Odense Kommune)
TAKE THIS PAGE
Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.
COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.
Generated from official
accounts at each publication, mandatory checks: no figure typed by hand;
sections with no connected source are greyed and named, never filled.
coverage & holds
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce Tier. L'impôt du national tier ÷ la population de tout le pays n'est pas ce qu'un habitant de cette ville verse; la taxe levée par la ville ÷ sa propre population l'est davantage. Native currency first. Les transferts changent de hauteur parce que le payeur et le bénéficiaire n'ont pas la même population: même argent, deux dénominateurs.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
European Union (budget executed in the country)4 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes and levies | revenue | n/d ÷ 6.0 M = 185 | 8.0 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 14 MdDKK: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.4 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR→DKK average quotidienne ECB 2024 (6.892411/0.924053 by USD). |
| Grants and transfers received | revenue | n/d ÷ 6.0 M = 1,114 | 48.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 14 MdDKK: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.4 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR→DKK average quotidienne ECB 2024 (6.892411/0.924053 by USD). |
| Other and capital | revenue | n/d ÷ 6.0 M = 333 | 14.4 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 14 MdDKK: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.4 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR→DKK average quotidienne ECB 2024 (6.892411/0.924053 by USD). |
| Borrowing, financial movements and carried-forward balance (not revenue of the year) | deficit (borrowing) | n/d ÷ 6.0 M = 674 | 29.3 % of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 14 MdDKK: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (2.4 G€ in the Commission file) STAYS inside S13 spending (arbitrage A16). EUR→DKK average quotidienne ECB 2024 (6.892411/0.924053 by USD). |
Danemark (central government)8 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| VAT (value-added tax) | revenue | 271,828 M DKK ÷ 5,960,000 = 45,609 | 271,828 M DKK (gov_10a_taxag D211, S1311, 2024). gov_10a_taxag D211, S1311, 2024 |
| Excises & other taxes on products | revenue | 71,967 M DKK ÷ 5,960,000 = 12,075 | 71,967 M DKK (D21 − D211: excise, duties, specific taxes). D21 − D211: excise, duties, specific taxes |
| Taxes on production (excluding products) | revenue | 32,141 M DKK ÷ 5,960,000 = 5,393 | 32,141 M DKK (D29: compensation of employees, foncier des entreprises, licences…). D29: compensation of employees, foncier des entreprises, licences… |
| Household income tax | revenue | 456,715 M DKK ÷ 5,960,000 = 76,630 | 456,715 M DKK (D51A: personal income tax). D51A: personal income tax |
| Corporate income tax | revenue | 113,063 M DKK ÷ 5,960,000 = 18,970 | 113,063 M DKK (D51B: corporate income tax). D51B: corporate income tax |
| Other taxes (capital gains, current and capital) | revenue | 29,966 M DKK ÷ 5,960,000 = 5,028 | 29,966 M DKK (D51 excluding households/corporations + D59 + D91). D51 excluding households/corporations + D59 + D91 |
| Social and health contributions | revenue | 4,754 M DKK ÷ 5,960,000 = 798 | 4,754 M DKK (D611 + D612 + D613 + D614, actual and imputed contributions). D611 + D612 + D613 + D614, actual and imputed contributions |
| Other revenue (transfers received, sales and income) | revenue | 149,531 M DKK ÷ 5,960,000 = 25,089 | 149,531 M DKK: named residual: TR minus the taxes and contributions listed. named residual: TR minus the taxes and contributions listed |
Region Syddanmark2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Operating revenue (patients, sales, rents) | revenue | 3 702.6 M DKK ÷ 1,240,472 = 2,985 | 3 702.6 M DKK (operating + state reimbursements, REGR31). operating + state reimbursements, REGR31 |
| Capital revenue & interest | revenue | 1 382.8 M DKK ÷ 1,240,472 = 1,115 | 1 382.8 M DKK (anlæg + renter). anlæg + renter |
Odense Kommune2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Local taxes (income, property, business) | revenue | 11 055.6 M DKK ÷ 210,803 = 52,445 | 11 055.6 M DKK (functions 7.68: indkomstskat + grundskyld…). functions 7.68: indkomstskat + grundskyld… |
| Operating revenue (fees, rents, reimbursements) | revenue | 3 326.5 M DKK ÷ 210,803 = 15,780 | 3 326.5 M DKK (DRANST 1-4 + divers financement). DRANST 1-4 + divers financement |
Transfers between tiers2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Danemark (central government) → Region Syddanmark | intergovernmental transfer | 31 197.1 M DKK · 5,977 → 25,149 /res. | 5,960,000 → 1,240,472 · state → Region Syddanmark 31 197.1 M DKK + → Odense 4 425.6 M DKK: 5977 DKK/Dane; both flows are read from the receiving accounts |
| Region Syddanmark → Odense Kommune | intergovernmental transfer | 0 → 20,994 /res. | 1,240,472 → 210,803 · not published |
EU net position 2024 (Commission cash desk, outside ESA framework): EU spending in the country 14 MdDKK − national contribution 18 MdDKK = -4 MdDKK (net contributor (national contribution > EU spending in the country)). The national contribution REMAINS in S13 spending (different flow, both named). The EU tier is only Union spending executed in the country. EUR→DKK ECB daily average 2024 (6.892411/0.924053 per USD). Vintage: outturn: State ESA S1311 (Eurostat) 2024 · Region Syddanmark REGR31 2024 · Odense REGK31 2024 (API Statistikbanken). Lines are filtered on the « Odense » area: the tier covers only that unit. Borrowing and cash movements (DRANST 5-6) outside perimeter, named.