Evaluation observations

A) EVALUATION REGULATIONS:

1. Assessment conditions: It is forbidden to access the exam room with any
device that allows communication with the outside and / or information storage.

2. Identification of the student: The student must prove her personality in
accordance with current regulations.

B) TYPES OF RATING:

1. Qualification of not presented: Corresponds to the student, when he only
participates in evaluation activities that have a weighting of less than 20% on
the final qualification, regardless of the qualification achieved.

2. Students with recognition of part-time dedication and academic waiver of
attendance exemption: Except for the dates approved in the Faculty Board for
the final objective test, for the remaining tests a specific calendar of
compatible dates will be agreed at the beginning of the course with your
dedication.

C) EVALUATION OPPORTUNITIES:

1. First opportunity: the evaluation criteria previously indicated in this
section will be applied.

2. Second chance: the evaluation criteria are the same for all evaluation
opportunities, always taking into account the regulations on the second chance
(article 18, section 5).

3. Early call: In the early call, it is possible to recover the points of
the continuous assessment (problem solving, short answer tests, and
interventions during the lectures) by means of additional questions to the
final objective test.

D) OTHER EVALUATION OBSERVATIONS:

The possibility of conducting partial exams on the subject is not excluded.
The teacher as part of the teaching schedule, keeping their grade until the
second opportunity, will announce these partial exams.

Learning outcomes	Study programme competences
Analyze and evaluate tax systems	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13	B1 B2 B3 B4 B5 B6 B7 B8 B9	C1 C4 C5 C6 C7 C8
Capable of working as a team	A3 A6 A13	B3 B4 B5 B6	C1 C2 C3 C4 C5 C6 C7 C8

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
Topic 5. Public Debt and other public revenues.	Characteristics of public debt Current problem

Methodologies / tests	Competencies	Ordinary class hours	Student’s personal work hours	Total hours
Guest lecture / keynote speech	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C2 C3 C4 C5 C6 C7 C8	17	34	51
Objective test	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C2 C3 C4 C5 C6 C7 C8	2	18	20
Case study	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C2 C3 C4 C5 C6 C7 C8	25	50	75

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	heoretical classes on the methodological basis of the master class. Theoretical and practical classes based on a methodology of approaching the subject to reality, past and current.
Objective test	heoretical practical written test in which the student must accredit the knowledge of the subject taught.
Case study	Analysis and debate of practical cases. Development of the practical annexes of each theme of the Program.

Methodologies	Competencies	Description	Qualification
Objective test	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C2 C3 C4 C5 C6 C7 C8	The final format will be communicated to the students in the course schedule.	70
Case study	A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C2 C3 C4 C5 C6 C7 C8	Analysis and debate of practical cases. Development of the practical annexes of each theme of the program.	30

Assessment comments
Evaluation observations A) EVALUATION REGULATIONS: 1. Assessment conditions: It is forbidden to access the exam room with any device that allows communication with the outside and / or information storage. 2. Identification of the student: The student must prove her personality in accordance with current regulations. B) TYPES OF RATING: 1. Qualification of not presented: Corresponds to the student, when he only participates in evaluation activities that have a weighting of less than 20% on the final qualification, regardless of the qualification achieved. 2. Students with recognition of part-time dedication and academic waiver of attendance exemption: Except for the dates approved in the Faculty Board for the final objective test, for the remaining tests a specific calendar of compatible dates will be agreed at the beginning of the course with your dedication. C) EVALUATION OPPORTUNITIES: 1. First opportunity: the evaluation criteria previously indicated in this section will be applied. 2. Second chance: the evaluation criteria are the same for all evaluation opportunities, always taking into account the regulations on the second chance (article 18, section 5). 3. Early call: In the early call, it is possible to recover the points of the continuous assessment (problem solving, short answer tests, and interventions during the lectures) by means of additional questions to the final objective test. D) OTHER EVALUATION OBSERVATIONS: The possibility of conducting partial exams on the subject is not excluded. The teacher as part of the teaching schedule, keeping their grade until the second opportunity, will announce these partial exams.

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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