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:

• 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