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This Selected Issues paper for Austria reports the impact of the government size, in addition to tax and expenditure composition, on real GDP growth. In addition to having a large public sector relative to the European Union (EU) 15 average, the composition of revenues is skewed, on the one hand, toward direct taxes. The distribution of expenditure, on the other hand, is broadly in line with the European Union (EU) 15 average. Austria is characterized by a heavy taxation of the factors of production, mainly labor, and to a lesser extent, capital.

Public Finance --- Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- National Government Expenditures and Related Policies: General --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Public finance & taxation --- Welfare & benefit systems --- Expenditure --- Income and capital gains taxes --- Revenue administration --- Social security contributions --- Consumption taxes --- Taxes --- Expenditures, Public --- Income tax --- Revenue --- Social security --- Spendings tax --- Austria

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Ce manuel, qui actualise la première édition publiée en 1986, marque une avancée majeure dans la normalisation des méthodes d'établissement et de présentation des statistiques de finances publiques. Il est conçu pour guider tous ceux qui établissent, analysent ou utilisent les statistiques de finances publiques. Le manuel couvre désormais la comptabilité d'exercice, les bilans et une couverture complète des activités économiques et financières des administrations publiques. Il porte sur les concepts, les définitions, les classifications et les règles de comptabilité, et fournit un cadre complet d'analyse, de planification et de détermination des politiques. Dans la mesure du possible, le manuel est harmonisé avec le système de comptabilité nationale 1993.

Finance, Public --- Finances publiques --- Statistics --- Handbooks, manuals, etc. --- Statistiques --- Guides, manuels, etc --- Fonds monétaire international. --- Guides, manuels, etc. --- Investments: General --- Investments: Derivatives --- Macroeconomics --- Taxation --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public Enterprises --- Public-Private Enterprises --- General Financial Markets: General (includes Measurement and Data) --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Finance --- Public finance & taxation --- Investment & securities --- Welfare & benefit systems --- Social security contributions --- Public sector --- Securities --- Financial derivatives --- Government finance statistics --- Financial instruments --- Social security --- Derivative securities --- Income tax

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Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

Corporate Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Efficiency --- Optimal Taxation --- Taxation and Subsidies: Incidence --- Tax Evasion and Avoidance --- Taxation and Subsidies: Other --- Fiscal Policies and Behavior of Economic Agents: Household --- Fiscal Policies and Behavior of Economic Agents: Firm --- Business Taxes and Subsidies --- Corporate Finance and Governance: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public finance & taxation --- Ownership & organization of enterprises --- Welfare & benefit systems --- Income tax systems --- Value-added tax --- Tax administration core functions --- Small and medium enterprises --- Social security contributions --- Taxes --- Revenue administration --- Economic sectors --- Income tax --- Spendings tax --- Tax administration and procedure --- Small business --- Social security --- India