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FrancoAngeli Journals

Articles

No. 1 (2021)

Approaches for the estimation of foreign production related to national enterprises

DOI
https://doi.org/10.3280/cgrds1-2021oa10453
Submitted
settembre 28, 2020
Published
2021-03-15

Abstract

This work outlines the link between the main European regulations concerning the definition of an enterprise and their internationalization, in order to identify the institutional units that make up the economy of a country and whose flows and stocks are registered in ESA 2010; it also offers a contribution useful for the future edition of the United Nations System of National Accounts. The work analyzes the main approaches useful for making the transition from corporate accounting to the concepts expressed by the European System of National and Regional Accounts (Sec 2010), in order to carry out statistical-economic and business economic analyzes, to measure the part of institutional unit that has a center of economic interest in Italy also for the purpose of verifying any tax evasive behavior, by exploring the governance structure related to globalization.

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