Public finance and national accounts in the European context:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cham
Springer
[2018]
|
| Series: | Financial and monetary policy studies
volume 47 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xvii, 217 Seiten Diagramme |
| ISBN: | 9783030051730 |
Staff View
MARC
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| 100 | 1 | |a Sarmento, Joaquim Miranda |d 1978- |e Verfasser |0 (DE-588)142762342 |4 aut | |
| 245 | 1 | 0 | |a Public finance and national accounts in the European context |c Joaquim Miranda Sarmento |
| 264 | 1 | |a Cham |b Springer |c [2018] | |
| 300 | |a xvii, 217 Seiten |b Diagramme | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Financial and monetary policy studies |v volume 47 | |
| 650 | 4 | |a Public Finance | |
| 650 | 4 | |a Macroeconomics/Monetary Economics//Financial Economics | |
| 650 | 4 | |a European Economics | |
| 650 | 4 | |a Economic Policy | |
| 650 | 4 | |a Business Taxation/Tax Law | |
| 650 | 4 | |a European Law | |
| 650 | 4 | |a Finance, Public | |
| 650 | 4 | |a Macroeconomics | |
| 650 | 4 | |a Europe—Economic conditions | |
| 650 | 4 | |a Economic policy | |
| 650 | 4 | |a Tax accounting | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-3-030-05174-7 |
| 830 | 0 | |a Financial and monetary policy studies |v volume 47 |w (DE-604)BV000007977 |9 47 | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-030944691 | ||
Record in the Search Index
| _version_ | 1804179543596990464 |
|---|---|
| adam_text | Contents
1 The Stability and Growth Pact and the New “Flexibility” Rules ... 1
1.1 Fiscal Policy.................................................. 1
1.2 The Stability and Growth Pact.................................. 3
1.3 The New Flexibility Rules..................................... 28
1.3.1 Public Investment.................................... 29
1.3.2 Structural Reforms................................... 30
1.3.3 Cyclical Conditions.................................. 30
2 Reforming Europe and the Euro Zone............................. 37
2.1 Integration of the Treaty on Stability, Coordination, and
Governance into EU Law....................................... 37
2.2 New Budgetary Instruments for a Stable Euro Area Within
the Union Framework........................................... 38
2.3 Completing the Financial Union................................ 38
2.4 The European Monetary Fund.................................... 39
2.5 The European Minister of Economy and Finance.................. 40
2.6 Banking Union Backstop........................................ 41
2.7 A Dedicated Convergence Facility for Member States
in the Process of Joining the Euro ........................ 42
2.8 Structural Reform Support Service............................. 43
2.9 A Stabilisation Function.................................... 44
3 The Fiscal Compact, the European Semester, and the Two-Pack
and Six-Pack..................................................... 47
3.1 Background.................................................... 48
3.2 The Fiscal Compact............................................ 49
3.3 The European Semester......................................... 54
3.4 Six-Pack and Two-Pack......................................... 58
IX
Contents
Macroeconomic Imbalance Procedure.......................................... 69
4.1 B ackground.......................................................... 69
4.2 The Macroeconomic Imbalance Procedure in the Preventive
Arm................................................................ 70
4.3 The Macroeconomic Imbalances Procedure in the Corrective
Arm................................................................. 72
The National Accounts...................................................... 73
5.1 The Concept of the National Accounts................................. 73
5.2 The National Accounts Features....................................... 75
5.3 The National Accounts and the Calculation of the Deficit
and the Public Debt................................................. 81
What Changes in the ESA 2010?.............................................. 83
6.1 The Changes of the ESA 2010.......................................... 83
6.2 Main Changes in the Deficit and in the Public Debt................... 85
6.2.1 Change to the Rule of Definition of the Consolidation
Perimeter.................................................. 85
6.2.2 What Does the Test of the Entity Being Market or Not
Mean?...................................................... 86
6.2.3 Other Changes............................... 88
Excessive Deficit Procedure............................................. 91
7.1 The Origins of the Excessive Deficit Procedure..................... 91
12 Excessive Deficit Procedure Basis: The European System
of Accounts 2010................................................... 93
7.3 The Opening of an Excessive Deficit Procedure........... 94
7.4 The Functioning of the Excessive Deficit Procedure................ 97
7.5 The Report of Information in the Excessive Deficit Procedure. . . 100
7.6 The Information Available in the Excessive Deficit Procedure. . . 101
The General Government Sector in the National Accounts.................. 103
8.1 The Sectors of the National Accounts.............................. 103
8.2 The Institutional Units........................................... 105
8.3 The General Government Sector..................................... 106
8.4 The General Government Sector and the Case of Non-Profit
Institutions...................................................... 108
8.5 The Criterion of Market and Non-market Revenue.................... 109
8.5.1 The Decision of the Test of Market Revenue...... Ill
8.5.2 Specific Cases.................................. 114
8.6 Additional Information........................................... 117
The Different Fiscal Balances........................................... 119
9.1 Fiscal Balance.................................................... 119
Contents
xi
10 The Time of Recording of Operations............................... 123
10.1 Background................................................ 123
10.2 Time of Recording and Output Valuation...................... 125
11 Accounting for the Revenue in the National Accounts............... 131
11.1 Background.................................................. 131
11.2 Definition in the ESA 2010.................................. 132
11.3 Taxes and Contributions..................................... 137
11.3.1 Main Rules......................................... 137
11.3.2 Tax Refunds........................................ 138
11.3.3 Tax Amnesty........................................ 138
11.3.4 Tax Credits........................................ 139
11.3.5 Deferred Tax Assets................................ 140
11.3.6 Other Revenue...................................... 141
11.4 Sale of Financial and Nonfinancial Assets................... 141
11.5 Privatisations.............................................. 143
11.6 Nationalisation........................................... 144
11.7 Leases, Licences, and Concessions........................... 145
11.8 Sale and Leaseback.......................................... 147
12 Accounting of Expenditure in the National Accounts................ 149
12.1 Expenditure in the National Accounts........................ 149
12.1.1 Concept............................................ 149
12.1.2 Expenditure Classification......................... 150
12.1.3 Link with Government Final Consumption
Expenditure (P.3).................................. 151
12.1.4 General Government Expenditure by Function
(COFOG)............................................ 152
12.1.5 Court Decisions with Retroactive Effects........... 153
12.2 Public Debt Interest........................................ 154
13 Public Debt......................................................... 157
13.1 The Concept of Public Debt in the National Accounts......... 157
13.2 The Public Debt in the Excessive Deficit Procedure.......... 160
14 Specific Cases...................................................... 163
14.1 Public-Private Partnerships................................. 163
14.1.1 Public-Private Partnerships in the National
Accounts........................................... 163
14.1.2 The SCUT’s Case {Eurostat Decision of 2011)........ 170
14.1.3 Additional Information on PPPs..................... 171
14.2 The Acquisition of Military Equipment....................... 175
14.2.1 Military Equipment in National Accounts............ 175
14.3 Guarantees.................................................. 178
14.3.1 Guarantees Concept and Classification in National
Accounts........................................... 178
Xll
Contents
14.4 Grants (Subsidies) from the European Union................... 179
14.4.1 Grants in National Accounts....................... 179
14.4.2 Cases Where the Beneficiary Does Not Belong
to the General Government........................... 180
14.4.3 Cases Where the Final Beneficiary Belongs
to the General Government........................... 181
14.5 Support to the Financial Sector (Financial Defeasance)......... 182
14.5.1 Bank Capitalisation in National Accounts.......... 182
14.5.2 The Case of “Bad Banks”........................... 184
14.6 The Central Bank............................................. 185
14.6.1 The Central Bank Dividends in National Accounts. . . 185
14.7 Swaps.......................................................... 186
14.7.1 Interest Rate Swap Operations..................... 186
14.7.2 Foreign Currency Operations........................... 187
14.7.3 The Cancellation of Swaps............................. 189
14.8 Capital Injections in SOE (Public Corporations)................ 191
14.8.1 Capital Injections in SOE in National Accounts . . . . 191
14.8.2 Cases Where Private Shareholders Are Not
Involved.............................................. 193
14.8.3 Cases Involving Private Shareholders.............. 194
14.8.4 The Creation of a New Company or a New Business/
Activity Area......................................... 194
14.8.5 Proper Rate of Return................................. 194
14.8.6 Capital Injection in Companies “Public Quasi
Corporations”......................................... 195
14.8.7 Capital Injection in Kind............................. 195
14.8.8 Rules That Are Applicable in Special
Circumstances......................................... 196
14.9 Participation in the European Funding Instruments............ 196
14.9.1 Capital Injections in National Accounts............. 196
14.10 Securitisation Operations...................................... 197
14.10.1 Definition of Securitisation Operations............... 197
14.10.2 Securitisation Operations in the National Accounts . . . 198
14.11 Dividends, “Super-Dividends”, and “Interim Dividends”........ 200
14.11.1 Definitions......................................... 200
14.11.2 Dividends Classification in National Accounts....... 201
14.12 Participation in Multilateral Financial Institutions........... 203
14.12.1 Capital Participation in National Accounts............ 203
14.13 Emissions Trading Allowances................................... 204
14.13.1 ETS Revenues Classification in National Accounts. . . 204
14.14 Debt Assumption and Cancellation............................... 205
14.14.1 Debt Assumption and Cancellation in National
Accounts............................................. 205
14.14.2 The Specific Case of Debt “Rescheduling”.............. 207
Contents xiii
14.14.3 Debt Write-Offs or Write-Downs....................... 207
14.14.4 Other Debt Restructuring............................. 208
14.14.5 Purchase of Debt Above the Market Value............ 208
14.15 Pension Funds (the Transfer of Pension Obligations)............ 209
14.15.1 Classification on National Accounts.................. 209
References................................................................. 211
|
| any_adam_object | 1 |
| author | Sarmento, Joaquim Miranda 1978- |
| author_GND | (DE-588)142762342 |
| author_facet | Sarmento, Joaquim Miranda 1978- |
| author_role | aut |
| author_sort | Sarmento, Joaquim Miranda 1978- |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336 |
| dewey-search | 336 |
| dewey-sort | 3336 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV045560909 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:21:32Z |
| institution | BVB |
| isbn | 9783030051730 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030944691 |
| oclc_num | 1099878676 |
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| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | xvii, 217 Seiten Diagramme |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | Springer |
| record_format | marc |
| series | Financial and monetary policy studies |
| series2 | Financial and monetary policy studies |
| spelling | Sarmento, Joaquim Miranda 1978- Verfasser (DE-588)142762342 aut Public finance and national accounts in the European context Joaquim Miranda Sarmento Cham Springer [2018] xvii, 217 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Financial and monetary policy studies volume 47 Public Finance Macroeconomics/Monetary Economics//Financial Economics European Economics Economic Policy Business Taxation/Tax Law European Law Finance, Public Macroeconomics Europe—Economic conditions Economic policy Tax accounting Erscheint auch als Online-Ausgabe 978-3-030-05174-7 Financial and monetary policy studies volume 47 (DE-604)BV000007977 47 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030944691&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sarmento, Joaquim Miranda 1978- Public finance and national accounts in the European context Financial and monetary policy studies Public Finance Macroeconomics/Monetary Economics//Financial Economics European Economics Economic Policy Business Taxation/Tax Law European Law Finance, Public Macroeconomics Europe—Economic conditions Economic policy Tax accounting |
| title | Public finance and national accounts in the European context |
| title_auth | Public finance and national accounts in the European context |
| title_exact_search | Public finance and national accounts in the European context |
| title_full | Public finance and national accounts in the European context Joaquim Miranda Sarmento |
| title_fullStr | Public finance and national accounts in the European context Joaquim Miranda Sarmento |
| title_full_unstemmed | Public finance and national accounts in the European context Joaquim Miranda Sarmento |
| title_short | Public finance and national accounts in the European context |
| title_sort | public finance and national accounts in the european context |
| topic | Public Finance Macroeconomics/Monetary Economics//Financial Economics European Economics Economic Policy Business Taxation/Tax Law European Law Finance, Public Macroeconomics Europe—Economic conditions Economic policy Tax accounting |
| topic_facet | Public Finance Macroeconomics/Monetary Economics//Financial Economics European Economics Economic Policy Business Taxation/Tax Law European Law Finance, Public Macroeconomics Europe—Economic conditions Economic policy Tax accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030944691&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000007977 |
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