LEADER 03746nam 22006975 450 001 9910309858903321 005 20251113211410.0 010 $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 /$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 $aFinancial and Monetary Policy Studies,$x2197-1889 ;$v47 311 08$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,$x2197-1889 ;$v47 606 $aFinance, Public 606 $aMacroeconomics 606 $aEurope$xEconomic conditions 606 $aEconomic policy 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aLaw$xEurope 606 $aPublic Finance 606 $aMacroeconomics and Monetary Economics 606 $aEuropean Economics 606 $aEconomic Policy 606 $aBusiness Taxation and Tax Law 606 $aEuropean Law 615 0$aFinance, Public. 615 0$aMacroeconomics. 615 0$aEurope$xEconomic conditions. 615 0$aEconomic policy. 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aLaw$xEurope. 615 14$aPublic Finance. 615 24$aMacroeconomics and Monetary Economics. 615 24$aEuropean Economics. 615 24$aEconomic Policy. 615 24$aBusiness Taxation and Tax Law. 615 24$aEuropean Law. 676 $a336 676 $a336.4 700 $aMiranda Sarmento$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