PUBLIC FINANCES

Course Code: AP II 2 • Study year: II • Academic Year: 2024-2025
Domain: Administrative Sciences • Field of study: Public Administration
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,