Abstract:
The article deals with the treatment of the government in the new version of the European System of Accounts (ESA 1995). lt shows the sectorization, the definition of government revenues and expenditures, and the recording of government transactions in the generation, distribution and use of gross domestic product and Looks how the old problems of valuation especially of non-market Output, dividing intermediate and final consumption, defining government capital formation, handling of taxes an production and Imports (former: indirect Laxes) and deffation are solved.