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Der Staat in den Volkswirtschaftlichen Gesamtrechnungen - Ein neues System, alte und neue ungelöste Fragen -

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  • Brümmerhoff, Dieter

Abstract

Der Beitrag beschäftigt sich mit der Behandlung des Staates im neuen Europäischen System Volkswirtschaftlicher Gesamtrechnungen (ESVG 1995). Er stellt die Abgren-zung des Sektors Staat, die Einnahmen und Ausgaben und die Verbuchung des Staates in der Entstehungs-, Verteilungs-, und Verwendungsrechnung des Bruttoinlandspro-dukts dar und untersucht, wie die alten Probleme der Bewertung der unentgeltlich ab-gegebenen staatlichen Leistungen, der Abgrenzung zwischen Vorleistungen und End-verwendung, der Behandlung der Produktions- und Importabgaben (früher: indirekte Steuern), der Definition staatlicher Investitionen und der Preisbereinigung gegenwärtig gelöst sind.

Suggested Citation

  • Brümmerhoff, Dieter, 2000. "Der Staat in den Volkswirtschaftlichen Gesamtrechnungen - Ein neues System, alte und neue ungelöste Fragen -," Thuenen-Series of Applied Economic Theory 25, University of Rostock, Institute of Economics.
    • Handle: RePEc:zbw:roswps:25
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    File URL: https://www.econstor.eu/bitstream/10419/78291/1/wp025thuenen.pdf
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    References listed on IDEAS

    as
    1. Utz P. Reich, 1986. "Treatment Of Government Activity On The Production Account," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 32(1), pages 69-85, March.
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    More about this item

    Keywords

    public finance; national accounting;

    JEL classification:

    • E10 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - General

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