Naslov
Contemporary Government Accounting and Fiscal Consolidation

Autori
Vašiček, Davor ; Drezgić, Saša

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Tax Policy and Fiscal Consolidation in Croatia

Urednik/ci
Blažić, Helena ; Grdinić, Maja

Izdavač
Ekonomski fakultet Sveučilišta u Rijeci

Grad
Rijeka

Godina
2018

Raspon stranica
295-306

ISBN
978-953-7813-40-6

Ključne riječi
government accounting, ESA 2010, GFSM 2014, fiscal consolidation, public finances

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA