Accounting for the Revenue in the National Accounts

Joaquim Miranda Sarmento
Additional contact information
Joaquim Miranda Sarmento: University of Lisbon

Chapter Chapter 11 in Public Finance and National Accounts in the European Context, 2018, pp 131-148 from Springer

Abstract: Abstract There are specific rules for the accounting of tax refunds, as well as revenue charged through a tax amnesty, tax credits, and deferred tax assets. The sale of a financial asset (either directly or indirectly) is treated as a financial operation, with no impact on the deficit. The direct sale of a nonfinancial asset has impact on the deficit. In the case of indirect sales, these will only have an impact on the deficit if the selling entity distribute dividends. There are specific rules for revenues from leasing, licences, and concessions, as well as from leaseback operations.

Date: 2018
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:fimchp:978-3-030-05174-7_11

Ordering information: This item can be ordered from
http://www.springer.com/9783030051747

DOI: 10.1007/978-3-030-05174-7_11

Access Statistics for this chapter

More chapters in Financial and Monetary Policy Studies from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().