SOCIAL PROTECTION ACCOUNTS AND THEIR RELATIONSHIP TO THE NATIONAL ACCOUNTS

The development of social protection accounts is described and the relationship between social security and welfare expenditure (as recorded in social protection accounts) and expenditures in the national accounts is discussed. Proposals are put forward for achieving co-ordination between social protection expenditure and expenditure recorded in the national accounts, and these are illustrated by reference to Irish data. The future development of social protection accounts by the inclusion of fiscal benefits, which are not recorded in the national accounts, is also considered. Finally some references are made to the use of the social protection accounts and the development of data relating o the numbers of persons covered by social protection and the numbers of beneficiaries.