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The 2006 edition of National Accounts of OECD Countries: General Government Accounts is dedicated to government finance which is based on the System of National Accounts 1993 (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification: Classification of the Functions of Government (COFOG).
These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.
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The publication covers 29 of the 30 OECD countries. Data are expressed in national currencies and cover the period from 1994 to 2005.
The publication presents, for each member country, a coherent set of four tables:
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The first table is a Summary of the government aggregates and balances most referred to by analysts for international comparisons.
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The second table is the General government account (SNA 1993, simplified presentation). It comprises the usual sequence of national accounts, including the financial accounts (flows and stocks). This includes also two aggregates which are relevant for economic analysis and consistent with the usual SNA transactions: Total revenue and Total expenditure of government.
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The third table is dedicated to Detailed Tax and Social Contribution Receipts. These detailed receipts are broken down according to the SNA classification.
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The fourth table is the breakdown of Expenditure by Function, according to the harmonised classification at international level COFOG. In addition to the breakdown of Total expenditure, the table shows the breakdown by function of Compensation of employees and of Gross capital formation at the general government level.
This volume is part of a set of annual publications dedicated to national accounts:
Countries covered
Australia, Austria, Belgium, Canada, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, United Kingdom, United States
Elements of Methodology (PDF)
To obtain this publication:
-- Paper version (time period covered: 1994-2005)
-- CDRom (time period covered: from 1970 onwards)
-- On line via SourceOECD - (time period covered: from 1970 onwards)
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