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In national accounts, general government expenditure is also classified by function according to the international Classification of the Functions of Government (COFOG). The COFOG classification describes government expenditure according to the following ten major functions or purposes: General public services Defence Public order and safety Economic affairs Environmental protection Housing and community amenities Health Recreation, culture and religion Education Social protection The expenditure according to these ten major functions is presented in an interactive table with charts. More detailed information on the type of expenditure is available for each function, i.e. compensation of employees (labour costs), intermediate consumption (expenses on goods and services) and gross fixed capital formation (investments). The data are transmitted to the ECB by Eurostat and are defined with reference to the European System of Accounts 2010 (ESA 2010). Eurostat's Manual on sources and methods for the compilation of COFOG Statistics (link) provides detailed information on the methodological background for the compilation of COFOG data. The data are consistent in terms of methodology with the annual GFS data on government expenditure (dataset: GFS). However, differences between the two datasets may arise owing to data vintages.
Government finance statistics (GFS) provide a comprehensive overview of fiscal developments in the euro area, the European Union, and individual EU Member States. Data for Japan, the United Kingdom and the United States are also available, although with less detail.
Data on taxes and social contributions are collected by Eurostat on the basis of the European system of national accounts transmission programme (ESA 2010), table 9 “Detailed tax and social contribution receipts by receiving subsector”. The data relate to the general government sector, including subsectors for central government, state government (where applicable), local government, social security funds (where applicable) and taxes collected on behalf of the EU institutions. The data are consistent in terms of methodology with the annual GFS data on government revenue (dataset: GFS). However, differences between the two datasets may arise owing to data vintages. Further information is available on the Eurostat website (link) and the "Economic analysis of taxation" page of the European Commission website managed by the DG for Taxation and Customs Union (link).
The EDP dataset includes data on government debt and deficit reported under the Excessive Deficit Procedure (EDP), which is a part of the corrective arm of the European Union's Stability and Growth Pact (link). Three series are available for EU Member States, the euro area and the European Union: deficit/surplus, consolidated general government debt, and interest expenditure. The data are available in euro or national currency, and as a percentage of GDP. The reference values for government deficit and debt are based on concepts defined in the European System of Accounts (ESA 2010). The surplus (+)/deficit (-) of the general government sector is referred to in the national accounts as net lending (+)/borrowing (-) (B.9). The government debt is defined as the total consolidated gross debt at face value in the following categories of government liabilities (defined in ESA 2010): currency and deposits, debt securities and loans. EU aggregates do not cover EU institutions debt and euro area aggregates do not cover euro area government institutions debt.