Overview

The outsourcing of government services to private legal entities was implemented in the European Union, and in Austria in particular, in order to meet the Maastricht criteria. These outsourcing measures brought about massive changes for all those affected. The aim of this master's thesis is to examine the financial impact of outsourcing on the Austrian national budget. The research results include the financial impact of the outsourcing of the Austrian Federal Railways in 1994, the impact after the establishment of ÖBB-Holding AG in 2004, and the impact after the introduction of the Eurostat requirement for 2014, based on literature, primarily budgets and annual reports. The hypotheses put forward in the thesis are partially confirmed. Spin-offs had little financial impact at the time of the spin-off itself, but after the introduction of the Eurostat requirement to reallocate the liabilities of these companies to the budget deficit, they did have a negative impact on the national budget. This raises the question of their usefulness in the future.

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