Government Finance Statistics

Taxing, borrowing, spending and lending constitute the principal financial transactions of governments.

Here are some major government finance indicators to be provided by the national statistical offices:

  • fiscal deficit or surplus
  • expenditure and lending
  • revenue
  • grants
  • domestic and foreign financing

and their relevant components.


"Government Financial Statistics (GFS) is an accounting framework developed by the International Monetary Fund to provide guidelines for the compilation of fiscal accounts". OECD, Paris 1)

Recommended sources

Data available for

Related ATS topics

System of National Accounts (SNA), European Fiscal Compact or External debt and related flows.


1) Government Finance Statistics Manuals and Guides, IMF

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