This subset of the general government accounts dataset focuses on the government expenditure by function. Government expenditure by function are presented in terms of function and sector. The economic flows of expenditure are aggregated according to the Classification of the Functions of Government (COFOG). Data are expressed in millions of national currency at current prices and are available from 1950 onwards.

This dataset comprises statistics on aggregates (production account, generation of income account, allocation of primary income account, secondary distribution of income account, use of disposable income account, capital account) and balances of the general government sector in the SNA 2008 conceptual framework. It also highlights two relevant aggregates that do not belong to this conceptual framework: the Total Revenue and the Total Expenditure of the general government sector. Data are expressed in millions of national currency at current prices and are presented from 1950 onwards.

This subset for the general government account presents the list of taxes and social contributions extracted from the three accounts of the SNA 2008, namely the allocation of primary income accounts (for the taxes on the production and imports, D.2), the secondary distribution income accounts (for the current taxes in income and wealth, D.5, and the social contributions, D.61) and the capital accounts (for the capital taxes, D.91). Data are expressed in national currency, current prices, millions and are available starting from 1950.