Government systems of accounting are in the EU - as well as in other developed countries - based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyse problem areas within tax accrualisation and review...

The paper focuses on the analysis of the particular sectors of non-financial corporations based on mainly yearly national accounts. We explain some of the aggregates of the national accounts but the focus of the paper is placed on the application of standard tools of financial analysis on the...