The new European System of Accounts (ESA95) has been an important step forward in getting harmonized definitions and accounting rules and more detailed national accounts for the European Union and its Member States. National Accounts provide time series for observing changes in the overall...

The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made...

Nicolas Fouquet, superintendent for the Financing system in France, was judged in December 1664, for the embezzlement of public funds. His process was not meant to be a glory for Louis XIVth : irregularities, tricks of evidences, pressures on witnesses have allowed the Court to partially give a...