Contemporary Government Accounting and Fiscal Consolidation (CROSBI ID 62069)
Prilog u knjizi | izvorni znanstveni rad
Podaci o odgovornosti
Vašiček, Davor ; Drezgić, Saša
engleski
Contemporary Government Accounting and Fiscal Consolidation
The paper covers the latest improvements of government accounting methodology that resulted from the implementation of the European System of Accounts 2010 (ESA 2010) and Government Finance Statistics Manual 2014 (GFSM 2014). The main research question is how the changes of government accounting principles and classification affect wider fiscal consolidation efforts particularly emphasised within the EU member states. Based on thorough analysis of the new methodology, the objective of the paper is to provide policy recommendations on the introduction of these changes into national accounting systems in the context of achieving the objectives of fiscal consolidation and stability of public finances.
government accounting, ESA 2010, GFSM 2014, fiscal consolidation, public finances
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Podaci o prilogu
295-306.
objavljeno
Podaci o knjizi
Tax Policy and Fiscal Consolidation in Croatia
Blažić, Helena ; Grdinić, Maja
Rijeka: Ekonomski fakultet Sveučilišta u Rijeci
2018.
978-953-7813-40-6