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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Principles of Public Finance |
| Contents |
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| Identifying Data | 2020/21 | |||||||||||||
| Subject | Principles of Public Finance | Code | 611G01021 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 1st four-month period |
Third | Obligatory | 6 | ||||||||||
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| Topic | Sub-topic |
| Topic 1. Public Finance and Public Sector |
1 Public Economy and financial activity. 2. The Public Sector as a subject of financial activity. 3. Public Economy; evolution of current thinking and trends. 4. Public Sector; economic operations. Measurement. 5. The Public sector in Spain. |
| Topic 2. Introduction to public intervention. Collective election. |
1. The reasons for public intervention. 2. Market failures. 3. Collective election. |
| Topic 3. The Public Budget |
1. General principles of Public Budget management. 2. Budgetary techniques. 3. Public expenses and revenues. 4. Growth of public spending. Explanatory theories 5. The Welfare State. Main spending programs |
| Topic 4. Introduction to the taxation. |
1. Basic tax concepts. 2. Main categories of public revenue. 3. Tax principles. 4. Indicators. |
| Topic 5. General Theory of Imposition |
1. Taxes and economic efficiency. 2. Tax distortions and excess tax assessment. |
| Topic 6. Fiscal Federalism |
1. Economic justification of decentralization. 2. The number of levels of government and the division of responsibilities. 3. Aspects of financing through taxes. |
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