Public Finance and National Accounts in the European Context

• Main Author: Miranda Sarmento, Joaquim (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Edition: 1st ed. 2018.
• Series: Financial and Monetary Policy Studies, 47
• Subjects: Finance, Public.; Macroeconomics.; Europe-Economic conditions.; Economic policy.; Tax accounting.; Tax laws.; Law-Europe.; Public Finance.; Macroeconomics/Monetary Economics//Financial Economics.; European Economics.; Economic Policy.; Business Taxation/Tax Law.; European Law.

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 mor...

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. .