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Record Nr. |
UNINA9910309858903321 |
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Autore |
Miranda Sarmento Joaquim |
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Titolo |
Public Finance and National Accounts in the European Context [[electronic resource] /] / by Joaquim Miranda Sarmento |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
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ISBN |
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Edizione |
[1st ed. 2018.] |
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Descrizione fisica |
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1 online resource (XVII, 217 p. 14 illus., 9 illus. in color.) |
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Collana |
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Financial and Monetary Policy Studies, , 0921-8580 ; ; 47 |
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Disciplina |
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Soggetti |
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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 |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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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. . |
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Sommario/riassunto |
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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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