Local view for "http://purl.org/linkedpolitics/eu/plenary/2000-10-03-Speech-2-076"
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"en.20001003.3.2-076"2
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".
National accounts are magical. With a few aggregates, GDP, GNP, consumption, income, capital formation, etc. They provide a small-scale model of the economic life of a country, making it possible to calculate tax pressures and the percentages of public deficit or indebtedness.
While it all seems purely to do with technical matters, there are nonetheless considerable political implications.
This is to say that it is a major instrument in managing economic, budgetary and fiscal policy. It is the means by which the Maastricht criteria find application, and by which, above all, the European Community identifies the VAT own resource and especially its fourth resource based on GNP.
It is, however, essential for the procedures for drawing up these national accounts, both in the transactions described and the institutional sectors summarised, to be identical from one country to the next. Otherwise, quite obviously, it is not possible to make a comparison.
Hence the need for common principles for recording taxes and social contributions within the Fifteen. That, in a nutshell, is the subject of the Regulation being discussed here.
It standardises the mechanisms of the integrated economic accounts within the European system of national and regional accounts. This European System of Integrated Economic Accounts, which dates back to 1970, was amended again in 1995.
A great many problems arise. Should one assess revenue, for example, on the basis of the taxable event or on collection of the tax? It is known that in France, for instance, the figure for tax receipts varies according to whether you use the statistics of the
or those of the
. It is therefore all the easier to imagine the possible variation from one country to the next. Especially since it is in States’ interest to ‘cheat’ and understate their basic taxable amount for VAT or the GNP levy.
Indeed, the reports of the European Court of Auditors continually comment on understating of this type, from Greece to Portugal.
In the case in point, the amendment of the 1996 Council Regulation before us, the Commission proposes to register taxes and contributions by taking account primarily of the revenue actually collected, rather than the tax calculated as due on the basis of the taxable event.
The Commission also proposes to apply a coefficient to the ‘non collectable’ percentage in order to avoid understating the true level of deficit, compared with the Maastricht requirements."@en1
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"Comptabilité nationale"1
"Direction générale de la comptabilité publique"1
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