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Manual on compilation of taxes and social payments on a quarterly basis

FP National Accounts
Compilation Guides/Handbooks

Contents of the manual: Part I recalls the basis for the user requirements and establishes the context for the work, identifying the origin and comitology followed.
Part II carries a detailed description by Member State of how taxes and social payments data are compiled. There is also shown a short summary report addressing questions related to compliance with the Commission Regulation.
Part III includes a statement of guidance notes developed to meet the needs of the quarterly compiler.
The focus in on quarterly compilation issues with reference to annual national accounting treatments arising only in so far as these are necessary in order to resolve a quarterly compilation problem.
The manual does not therefore deal with general concepts, definitions or classifications save where they need clarification when reviewing quarterly methods. It does seek to describe in detail specific quarterly accounting rules; most often in order to specify the quarterly interpretation of the accrual recording principle to be found in ESA 95.

Custodian: Eurostat


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Created By: FP National Accounts
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