The purpose of this work is to provide the researcher with a general overview of the public finances of the country.

In this eighth edition, the ministerial decision 2/58493/2.5.2018 has been taken into account, which, at the stage of drafting the state budget, carries out the detailed Economic and Administrative Classification of the state’s revenues and expenses for the next financial year.

Furthermore, in the area of guarantees from the Greek State on loans provided by credit institutions to entities in the public and private sectors, law 4549/2018 established a new legal framework that imposes stricter terms for providing guarantees compared to the past.

The Greek State, responding to the needs of the economic situation concerning non-performing loans in the private sector, through law 4649/2019 established a new program for providing guarantees on the securitization of non-performing claims of credit institutions.

Regarding the issue of state aid, this edition deemed it appropriate to clarify the concept of the fiscal practice of "tax rulings," which some countries implement at the international level to attract foreign investors' interest.

Particularly, this phenomenon is examined at the level of the European Union, with an emphasis on the case law of the Court of Justice of the European Union regarding cases related to prohibited state aid.

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