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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Public Finance |
| Contents |
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| Identifying Data | 2021/22 | |||||||||||||
| Subject | Public Finance | Code | 611G01026 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 2nd four-month period |
Third | Obligatory | 6 | ||||||||||
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| Topic | Sub-topic |
| Topic 1. The Public Sector |
Delimitation of the Public Sector Public Sector Functions Budget and budgeting |
| Topic 2. Public income |
Main public income. Main elements of taxes Classification of taxes |
| Topic 3. Direct Taxes |
Personal Income Tax Tax on equity. Corporation Income Tax Other direct taxes |
| Topic 4. Indirect Taxes |
Sales Tax Taxes on specific consumption |
| pic 5. Public Debt and other public revenues. |
Characteristics of public debt Current problem |
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