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Accounting for the Revenue in the National Accounts

In: Public Finance and National Accounts in the European Context

Author

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  • Joaquim Miranda Sarmento

    (University of Lisbon)

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.

Suggested Citation

  • Joaquim Miranda Sarmento, 2018. "Accounting for the Revenue in the National Accounts," Financial and Monetary Policy Studies, in: Public Finance and National Accounts in the European Context, chapter 0, pages 131-148, Springer.
    • Handle: RePEc:spr:fimchp:978-3-030-05174-7_11
    DOI: 10.1007/978-3-030-05174-7_11
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