LEADER 04156nam  22006855  450 
001 9910309858903321
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010   $a3-030-05174-9
024 7 $a10.1007/978-3-030-05174-7
035   $a(CKB)4100000007598492
035   $a(DE-He213)978-3-030-05174-7
035   $a(MiAaPQ)EBC5667404
035   $a(EXLCZ)994100000007598492
100   $a20190131d2018      u|             0
101 0 $aeng
135   $aurnn|008mamaa
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aPublic Finance and National Accounts in the European Context $b[electronic resource] /$fby Joaquim Miranda Sarmento
205   $a1st ed. 2018.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2018.
215   $a1 online resource (XVII, 217 p. 14 illus., 9 illus. in color.) 
225 1 $aFinancial and Monetary Policy Studies,$x0921-8580 ;$v47
311   $a3-030-05173-0 
327   $aThe 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. .
330   $aThis book offers an essential guide to Public Finance and National Accounts in the context of the European Union. Since the creation of the Eurozone, fiscal policy has been at the heart of economic (but also political/media) discussions in the EU. From the Stability and Growth Pact (1997) to the more recent Fiscal Treaty, EU and Eurozone, countries have been subject to various fiscal rules. The importance of these rules, and of the subsequent procedures that every Eurozone country has to adhere to, is unquestionable. The book provides the reader with an in-depth understanding of the complex EU rules concerning fiscal policy, breaking down the corresponding legal texts into simple and accessible language. It has a broad interdisciplinary appeal, and scholars and practitioners whose work involves these areas will find it of particular interest. .
410  0$aFinancial and Monetary Policy Studies,$x0921-8580 ;$v47
606   $aFinance, Public
606   $aMacroeconomics
606   $aEurope?Economic conditions
606   $aEconomic policy
606   $aTax accounting
606   $aTax laws
606   $aLaw?Europe
606   $aPublic Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/611000
606   $aMacroeconomics/Monetary Economics//Financial Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W32000
606   $aEuropean Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W45030
606   $aEconomic Policy$3https://scigraph.springernature.com/ontologies/product-market-codes/W34010
606   $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010
606   $aEuropean Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R20000
615  0$aFinance, Public.
615  0$aMacroeconomics.
615  0$aEurope?Economic conditions.
615  0$aEconomic policy.
615  0$aTax accounting.
615  0$aTax laws.
615  0$aLaw?Europe.
615 14$aPublic Finance.
615 24$aMacroeconomics/Monetary Economics//Financial Economics.
615 24$aEuropean Economics.
615 24$aEconomic Policy.
615 24$aBusiness Taxation/Tax Law.
615 24$aEuropean Law.
676   $a336
700   $aMiranda Sarmento$b Joaquim$4aut$4http://id.loc.gov/vocabulary/relators/aut$01063688
906   $aBOOK
912   $a9910309858903321
996   $aPublic Finance and National Accounts in the European Context$92533670
997   $aUNINA