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  • Book
  • © 2018

Public Finance and National Accounts in the European Context

  • Offers a comprehensive guide to EU fiscal rules and national accounts
  • Reviews all EU fiscal and surveillance rules in a single book
  • Provides an accessible guide to the EU’s fiscal framework

Part of the book series: Financial and Monetary Policy Studies (FMPS, volume 47)

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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xvii
  2. Reforming Europe and the Euro Zone

    • Joaquim Miranda Sarmento
    Pages 37-45
  3. Macroeconomic Imbalance Procedure

    • Joaquim Miranda Sarmento
    Pages 69-72
  4. The National Accounts

    • Joaquim Miranda Sarmento
    Pages 73-82
  5. What Changes in the ESA 2010?

    • Joaquim Miranda Sarmento
    Pages 83-89
  6. Excessive Deficit Procedure

    • Joaquim Miranda Sarmento
    Pages 91-102
  7. The General Government Sector in the National Accounts

    • Joaquim Miranda Sarmento
    Pages 103-118
  8. The Different Fiscal Balances

    • Joaquim Miranda Sarmento
    Pages 119-122
  9. The Time of Recording of Operations

    • Joaquim Miranda Sarmento
    Pages 123-130
  10. Accounting for the Revenue in the National Accounts

    • Joaquim Miranda Sarmento
    Pages 131-148
  11. Accounting of Expenditure in the National Accounts

    • Joaquim Miranda Sarmento
    Pages 149-155
  12. Public Debt

    • Joaquim Miranda Sarmento
    Pages 157-161
  13. Specific Cases

    • Joaquim Miranda Sarmento
    Pages 163-210
  14. Back Matter

    Pages 211-217

About this book

This 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. 


Authors and Affiliations

  • ISEG Lisbon School of Economics and Management, University of Lisbon, Lisbon, Portugal

    Joaquim Miranda Sarmento

About the author

Joaquim Miranda Sarmento is an Assistant Professor of Finance at the ISEG - Lisbon School of Economics & Management, Universidade de Lisboa, Portugal. He graduated from the ISEG with a degree in Management, and completed an MSc in Finance at the ISCTE; in addition, he holds a PhD in Finance from Tilburg University, Netherlands. He was Chief Economic Advisor to the President of the Portuguese Republic (Professor Cavaco Silva) from 2012 to 2016, and has previously worked at UTAO (the Technical Budget Support Unit at Parliament) and served for more than 10 years at the Portuguese Ministry of Finance. 


Bibliographic Information

Buy it now

Buying options

eBook USD 99.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book USD 129.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access