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A felsőoktatás mint emberitőke-beruházás költségvetési és egyéni megtérülési rátáinak alakulása Magyarországon (1999-2010)
[Fiscal and private rates of return to tertiary education as an investment in human capital in Hungary, between 1999 and 2010]

Author

Listed:
  • T. Kiss, Judit

Abstract

Az oktatásfinanszírozási rendszerek részben abban térnek el egymástól, hogy az állam mekkora forrást biztosít az oktatásra, részben pedig abban, hogy azt hogyan osztja meg a különböző oktatási szintek között. Az oktatás állami támogatottsága egyrészt költségeket, másrészt jövőben realizálható bevételeket jelenthet az állam számára. Az egyén által teljesített egy-egy pótlólagos oktatási év eredményeként emelkednek a költségvetési bevételek, hiszen a magasabb iskolai végzettségűek munkából származó jövedelme és így a személyi jövedelmet terhelő adó és adó jellegű elvonások mértéke is nagyobb lesz az eggyel alacsonyabb iskolai végzettségűekhez képest. Tanulmányunk célja a felsőoktatás mint emberitőke-beruházás egyéni és költségvetési megtérülési rátáinak időbeli vizsgálata Magyarországon az 1999 és a 2010 közötti időszakban. Az oktatás megtérülése nemcsak az egyén és a társadalom, hanem az állam számára is jelentős megtérüléssel járó beruházás. Vizsgálataink alapján a legtöbb évben az állam számára jövedelmezőbb volt a felsőoktatásra költeni, mint az egyének számára. Az egy hallgatóra jutó költségvetési kiadásoknak a többi oktatási szinthez viszonyított magas aránya mellett a vizsgált időszak legtöbb évében a felsőoktatás mint emberitőke-beruházás az állam számára nagyobb hozamot jelentett, mint az egyének számára, aminek oka, hogy a diplomásokat jelentős mértékű adó és adó jellegű elvonások terhelik a középfokú végzettségűekhez képest. Journal of Economic Literature (JEL) kód: D61, I21, I22, I28.

Suggested Citation

  • T. Kiss, Judit, 2012. "A felsőoktatás mint emberitőke-beruházás költségvetési és egyéni megtérülési rátáinak alakulása Magyarországon (1999-2010) [Fiscal and private rates of return to tertiary education as an investment," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1207-1232.
  • Handle: RePEc:ksa:szemle:1345
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    References listed on IDEAS

    as
    1. Sveinbjörn Blöndal & Simon Field & Nathalie Girouard, 2002. "Investment in Human Capital Through Post-Compulsory Education and Training: Selected Efficiency and Equity Aspects," OECD Economics Department Working Papers 333, OECD Publishing.
    2. George Psacharopoulos & Harry Anthony Patrinos, 2004. "Returns to investment in education: a further update," Education Economics, Taylor & Francis Journals, vol. 12(2), pages 111-134.
    3. Jeff Borland, 2002. "New Estimates of the Private Rate of Return to University Education in Australia," Melbourne Institute Working Paper Series wp2002n14, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    4. Psacharopoulos, George, 1994. "Returns to investment in education: A global update," World Development, Elsevier, vol. 22(9), pages 1325-1343, September.
    5. Varga, Júlia, 1995. "Az oktatás megtérülési rátái Magyarországon [Cost returns on education in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 583-605.
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    More about this item

    JEL classification:

    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • I28 - Health, Education, and Welfare - - Education - - - Government Policy

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