A fiskális transzparencia és a társadalmi elszámolási mátrix kiterjesztése

Abstract

Enhancing transparency is a highly current and important task in improving public finances. In the
most general sense, fiscal transparency means, that those economic actors which use data on the state
and changes of the government budget to build their decisions on should be able to acquire these data
in the appropriate quantity, quality and structure. One fundamental transparency-problem is the
demarcation of macroeconomic actors viz. the sectors of the economy. This study aims at contributing
to the solution of this problem by extending the social accounting matrix compiled in accordance with
the guidelines of the ESA and SNA.