The delivery of the cases of study, work and oral presentation will take place on the dates established by the teacher within the period in which the academic activity of the semester is developed. The subsequent delivery and oral presentation are subject to the existence of a cause of force majeure, and justified, which would have prevented the student from doing so in the aforementioned period.

There will be a non-presentation grade for those who have only participated in evaluation activities that weigh less than 20% in the final grade, regardless of the score obtained.

It is forbidden to access the examination room with any device that allows communication with the outside and / or storage of information, except those expressly authorized by the teacher.

The conditions of the evaluation at the second opportunity and at the advance opportunity will be the same as at the first opportunity. On the other hand, the student who accredits or requests partial dedication (in attendance in person) or academic waiver of attendance exemption, can pass the subject, obtaining exclusively the qualification that leads to the objective test (subject exam) in the final weighting.

Learning outcomes	Study programme competences
Know the nature and functionality of the State and the Public Sector.	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12	B1 B2 B3 B4 B5 B6 B7 B8 B9	C1 C3 C4 C6 C7 C8
Interpret and assess the public budget.	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13	B1 B2 B3 B4 B5 B6 B7 B8 B9	C1 C3 C4 C6
Knowledge of the main current public expenditure programs.	A1 A2 A3 A6 A7 A8 A9 A10 A11 A12 A13	B1 B2 B3 B4 B5 B6 B7 B8 B9	C1 C3 C4 C6 C7 C8
Economic study of political and administrative decentralization.	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12	B1 B2 B3 B4 B5 B6 B7 B8 B9	C1 C3
Ability to critically analyze the knowledge acquired and ability to apply practical theoretical concepts to know.	A3 A4 A8 A9 A13	B1 B2 B3 B4 B5 B7 B8 B9	C1 C3 C4 C5

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.

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A2 A3 A4 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C6	17	51	68
Supervised projects	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	2	16	18
Oral presentation	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	3	9	12
Workshop	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	20	20	40
Objective test	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 C1 C3 C4 C5 C6 C7 C8	4	4	8

Personalized attention		4	0	4

(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students.

Methodologies	Description
Guest lecture / keynote speech	Oral presentation complemented with the use of audiovisual media and the introduction of some questions addressed to students, to transmit knowledge and facilitate learning.
Supervised projects	roups of three to five components will be created for the development of a work proposed by the teacher. The purpose of the work will be to promote the autonomous learning of students under the tutelage of the teacher.
Oral presentation	he students will make a presentation of the supervised work carried out and / or the study cases proposed by the professor. It will have a maximum duration of 15 minutes per group. Subsequently a debate will begin.
Workshop	The student is faced with the task of describing a specific situation that poses a problem that must be understood, evaluated and solved, individually or by a group of people. The student must be able to analyze a series of facts, referring to a particular topic of the subject proposed by the teacher, to reach a reasoned decision, either individually or through a discussion process in small work groups (3-5 students) .
Objective test	Written test used for the assessment of learning that can combine different types of questions: concepts (formulate questions in the form of a direct question on fundamental concepts of the subject), essay (questions of a certain breadth of written development that are valued and approximate to the expected response, combined with the ability to reason (argue, relate, etc.) can also be formulated with only one type of any of these questions.

Methodologies	Competencies	Description	Qualification
Supervised projects	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	For its evaluation the following aspects will be taken into account: structure, content, sources of information used, the writing of the work and the critical analysis.	10
Oral presentation	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	The support used in the presentation, the domain of the subject and the ability to synthesize will be positively valued.	10
Workshop	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8	The teacher will ask the students a question related to the lectures or economic news about the activity of the public sector for its study by the student and their subsequent discussion in the classroom.	30
Objective test	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 C1 C3 C4 C5 C6 C7 C8	It will consist of a written exam that will combine questions about fundamental concepts of the subject with type test questions.	50

Assessment comments
The delivery of the cases of study, work and oral presentation will take place on the dates established by the teacher within the period in which the academic activity of the semester is developed. The subsequent delivery and oral presentation are subject to the existence of a cause of force majeure, and justified, which would have prevented the student from doing so in the aforementioned period. There will be a non-presentation grade for those who have only participated in evaluation activities that weigh less than 20% in the final grade, regardless of the score obtained. It is forbidden to access the examination room with any device that allows communication with the outside and / or storage of information, except those expressly authorized by the teacher. The conditions of the evaluation at the second opportunity and at the advance opportunity will be the same as at the first opportunity. On the other hand, the student who accredits or requests partial dedication (in attendance in person) or academic waiver of attendance exemption, can pass the subject, obtaining exclusively the qualification that leads to the objective test (subject exam) in the final weighting.

Basic
	Busto Gisbert, A. (2017): Curso Básico de Hacienda Pública. 4ª edición. Editorial: Civitas, Madrid. Libro amarillo de los PGE:  Último texto dsponible, Congrso de los Diputados, recurso obtenible en la web  Navarro Pascual y Paniagua Soto (2016): Hacienda Pública I y II. Pearson Education Madrid. Rosen H.S. (2016): Hacienda Pública, Mc Graw Hill. Madrid.
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