The purpose of this project is to provide the researcher with a general overview of the country's public finances. In this eighth edition, the Ministerial Decision 2/58493/2.5.2018 has been taken into account, which, in the process of preparing the state budget, provides for the detailed Economic and Administrative Classification of the state's revenues and expenditures for the next fiscal year.

Furthermore, in the area of guarantees of the Greek State for loans provided by credit institutions to public and private entities, a new legal framework was established by Law 4549/2018, which provides for stricter conditions for the provision of guarantees compared to the past. The Greek State, responding to the needs of the economic conjuncture related to the non-performing loans of the private sector, established a new program for guaranteeing securitizations of non-performing assets of credit institutions by Law 4649/2019.

Regarding the issue of state aid, it was deemed appropriate in this edition to clarify the concept of the fiscal practice of "tax rulings", which certain countries apply at the international level to attract the investment interest of foreign investors. In particular, the functioning of this phenomenon at the level of the European Union is examined, with an emphasis on the case law of the ECJ on cases related to prohibited state aid.

At the end of the book, indicative tables of revenues and expenditures are presented, as reflected according to the new system of their allocation in the approved and already implemented state budget for the fiscal year 2020.