Nesta materia estúdanse as causas de intervención do Sector Público na actividade económica e a vertente de ingresos públicos. Delimítase o sector público e as súas funcións, e preséntase o orzamento como instrumento fundamental de intervención, ao incluír as previsións de gastos e ingresos deste axente económico.
Introdúcense os ingresos públicos, dedicando os diferentes temas ás principais figuras tributarias: o Imposto Persoal sobre a Renda, o Imposto de Sociedades, a imposición indirecta e o financiamento subcentral.
Contingency plan
1. Modifications to the contents
2. Methodologies
*Teaching methodologies that are maintained
*Teaching methodologies that are modified
3. Mechanisms for personalized attention to students
4. Modifications in the evaluation
*Evaluation observations:
5. Modifications to the bibliography or webgraphy
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation.