Définition
Current transfers within general government (D73) include transfers between the different sub-sectors of general government (central government, state government, local government and social security funds) with the exception of taxes, subsidies, investment grants and other capital transfers.
Remarque
One government unit may act as an agent on behalf of a second government unit by, for example, collecting taxes that are due to the second unit, at the same time as it collects its own taxes. Taxes collected on behalf of the second unit in this way are to be recorded as accruing directly to the second unit and are not to be treated as a current transfer from the first to the second unit.