Public Finance and National Accounts in the European Context / by Joaquim Miranda Sarmento.
2018
Title
Public Finance and National Accounts in the European Context / by Joaquim Miranda Sarmento.
Added Corporate Author
Edition
1st ed. 2018.
Imprint
Cham : Springer International Publishing : Imprint: Springer, 2018.
Description
XVII, 217 p. 14 illus., 9 illus. in color. online resource.
Series
Financial and monetary policy studies. 0921-8580 ; 47.
Formatted Contents Note
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. .
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. .
Summary
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. .
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Alternate Title
SpringerLink electronic monographs.
Language
English
ISBN
9783030051747
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