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El ISSN y el ISBN corresponden a la versión electrónica del documento The tables in this publication present government finance statistics (GFS) data by Member State, for the European Union, for the euro area as well as for the United Kingdom, Iceland, Norway and Switzerland. The GFS presentation shows, in an integrated way: government revenue, government expenditure, government deficit, transactions in assets and in liabilities, other economic flows, and balance sheets. It gives a clear picture of the links between these data. The publication is intended primarily for national governments, Central Banks, economic analysts and academics with an interest in government finance, although it could also be of interest to the wider public. The value-added in comparison with other publications is to give an overview of government finances from several angles with consistent information. The publication covers data since 1995. This publication presents an overview of GFS data for each Member State, the European Union, the euro area as well as United Kingdom, Iceland, Norway and Switzerland in an integrated manner. The data include: government revenue, expenditure, deficit, transactions in assets and liabilities, other economic flows, and balance sheets. The presentation is similar to that of business accounting where the profit and loss accounts and the balance sheet are presented together, in a linked manner. One of the major advantages of this presentation is that it is possible to see the links between datasets in a "complete picture". For example, if government expenditure exceeds revenue the financial accounts will show how the deficit is being financed through borrowing or running down financial assets. The integrated presentation assures a focus on economic substance over legal form, improves data harmonisation and comparability across countries, and ensures full transparency in the respect to the different statistical concepts and practices. |
