Le diable est-il dans l’annexe? Les risques budgétaires des PPP saisis par le traitement des passifs éventuels

Frédéric Marty

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Abstract: Public-Private Partnerships have been criticized regarding the fiscal risks they may induce. The guarantees provided by the public partner constitute a crucial dimension as they are seen as contingent liabilities, which only have to be mentioned off the balance-sheet according to accrual accounting standards. This paper aims at defining these contingent liabilities, at characterizing their economic rationality and at identifying best practices in terms of accounting and budgeting procedures.

Keywords: Public-private partnership; state guarantees; government accounts; fiscal risks; partenariats public-privé; Garanties d'Etats; Comptes publics; hors bilan; Risques budgétaires (search for similar items in EconPapers)
Date: 2017-07-19
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Published in Revue française de finances publiques, 2017, 138 (mai), p. 221 et s

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-01565257

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