Overview
Lecturer
Manole-Decebal Bogdan
Seminar tutor
Manole-Decebal Bogdan
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Administrative Sciences
Field of study
Public Administration
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
Knowledge of political economy, economic policy, finance companies, tax contributions and taxes. fiscal policy
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 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
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.
Assessment
Written paper – interpretative essay – 80%; continuous assessment – 20%.
Recommended reading
• Cucoșel Constantin, Finanțe Publice, Impozite, Buget, Bani, Editura Risoprint, Cluj Napoca, 2004
• Ioan Lazăr, Dreptul Finanțelor Publice, vol.1, Drept bugetar, Editura Universul Juridic, Bucuresti, 2013
• Ioan Gliga, Drept Financiar, Editura Argonaut, Cluj Napoca, 1996.
• Mugur Isarescu – Reflecții Economice, Academia Română, București, 2001.
• Jonh L. Mikesell, Fiscal Administration – analysis and application for the public sector (6th), Editura Thomson Learning, 2003, Belmont, USA