Type of course: |
Compulsory |
Language of instruction: |
Romanian |
Erasmus Language of instruction: |
English |
Name of lecturer: |
Manole-Decebal Bogdan |
Seminar tutor: |
Manole-Decebal Bogdan |
Form of education |
Full-time |
Form of instruction: |
Class |
Number of teaching hours per semester: |
56 |
Number of teaching hours per week: |
4 |
Semester: |
Autumn |
Form of receiving a credit for a course: |
Grade |
Number of ECTS credits allocated |
4 |
Course aims:
• Describe the concepts, theories and methodologies used in the field of public administration
• To use legal language assessment tasks for central public authorities in relation to development policies
• Using a specialized language in the development of professional projects
• Defining and classifying economic and political theories and principles to be followed in developing strategies
• Use economic concepts and theories for explanation and interpretation of Public finances
Course Entry Requirements:
Knowledge of political economy, economic policy, finance companies, tax contributions and taxes. fiscal policy
Course contents:
Fundamentals of Finance
State Public Budget
Source State public income
Budget Structure,
The administration Budget
Public expenditure
Social Security Budgets
Direct Taxes, Indirect and fees
Grants and Special Funds
Over-National Public Finance
Taxes: general
Tax technique
Financial planning and financial balance
Teaching methods:
Lecture, conversation, exemplification.
Learning outcomes:
• Applying theories, principles and concepts in a context determined
• Preliminary analysis of the data, their interpretation, the carrying out of classifications and some conceptual delineations
• Development of Vocational projects using theories, principles and specific methods of entitlement.
Learning outcomes verification and assessment criteria:
Written paper – interpretative essay – 80%; continuous assessment – 20%.
Recommended reading:
Constantin I. Tulai,
Finanțele Publice și Fiscalitatea, Casa Cărții de Știință,
, Cluj Napoca
, 2003
, 315
Ioan Lazăr,
Dreptul Finanțelor Publice, vol.1, Drept bugetar, 2013, Universul Juridic
, Bucuresti
, 2013
, 371
Mircea Stefan Minea; Cosmin Flavius Costas,
Dreptul Finanțelor Publice, Drept Fiscal, Vol.2, Universul Juridic
, Bucuresti
, 2011
, 623
Mugur Isarescu,
Reflecții Economice, Academia Română
, Bucuresti
, 2001
Jonh L. Mikesell,
Fiscal Administration – analysis and application for the public sector (6th), Thomson Learning
, Belmont, USA
, 2003