rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Public Finance and National Accounts in the European Context
  name:
    name part: Miranda Sarmento, Joaquim.
    role:
      role term: creator
    role:
      role term: author.
    role:
      role term: aut
    role:
      role term: http://id.loc.gov/vocabulary/relators/aut
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2018
    edition: 1st ed. 2018.
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVII, 217 p. 14 illus., 9 illus. in color. online resource.
  abstract: This book offers an essential guide to Public Finance and National Accounts in the context of the European Union. Since the creation of the Eurozone, fiscal policy has been at the heart of economic (but also political/media) discussions in the EU. From the Stability and Growth Pact (1997) to the more recent Fiscal Treaty, EU and Eurozone, countries have been subject to various fiscal rules. The importance of these rules, and of the subsequent procedures that every Eurozone country has to adhere to, is unquestionable. The book provides the reader with an in-depth understanding of the complex EU rules concerning fiscal policy, breaking down the corresponding legal texts into simple and accessible language. It has a broad interdisciplinary appeal, and scholars and practitioners whose work involves these areas will find it of particular interest. .
  table of contents: The Stability and Growth Pact and the New "Flexibility" Rules -- Reforming Europe and the Euro Zone -- The Fiscal Compact, the European Semester, and the Two-Pack and Six-Pack -- Macroeconomic Imbalance Procedure -- The National Accounts -- What Changes in the ESA 2010? Excessive Deficit Procedure -- The General Government Sector in the National Accounts -- The Different Fiscal Balances -- The Time of Recording of Operations -- Accounting for the Revenue in the National Accounts -- Accounting of Expenditure in the National Accounts -- Public Debt -- Specific Cases. .
  note: by Joaquim Miranda Sarmento.
  subject:
    topic: Finance, Public
  subject:
    topic: Macroeconomics
  subject:
    topic: Europe-Economic conditions
  subject:
    topic: Economic policy
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Law-Europe
  subject:
    topic: Public Finance
  subject:
    topic: Macroeconomics/Monetary Economics//Financial Economics
  subject:
    topic: European Economics
  subject:
    topic: Economic Policy
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: European Law
  classification: HJ9-9940
  classification: 336
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: Financial and Monetary Policy Studies, 47
  identifier: 9783030051747
  identifier: https://doi.org/10.1007/978-3-030-05174-7
  record info:
    record creation date: 190131
    record change date: 20191220125600.0
    record identifier: 978-3-030-05174-7