Course aims:

• Describe concepts, theories and methodologies used in the field of law
• Styling the specialist legal language, written and oral, and the instruments of legal logic for an explanation and interpretation of concepts and theories of industry-specific
• Use legal language for the assessment concepts, theories and methods established in the field of law
• Using legal language in the development of professional projects
• Defining and classifying theories and principles used in the study of entitlement

Course Entry Requirements:

-

Course contents:

• THE CONCEPT OF FINANCE • PUBLIC AUTHORITIES IMPLIED IN THE FINANCIAL ACTIVITY OF THE STATE • PUBLIC FINANCE LAW: BUDGETARY LAW AND FISCAL LAW. • THE SOURCES OF PUBLIC FINANCE LAW • THE RELATIONS OF THE PUBLIC FINANCE LAW WITH OTHER BRANCHES OF LAW • THE BUDGETARY SYSTEM • THE BUDGET OF THE STATE • BUDGETARY PROCEDURE. • SOCIAL SECURITY STATE BUDGET. • THE SYSTEM OF LOCAL BUDGET. • PUBLIC LOAN • PUBLIC DEBT • THE THEORY OF FINANCIAL CONTROL • THE FINANCIAL SYSTEM OF THE EUROPEAN UNION.

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:

• Banc P., Finanţe generale, Ed. Universităţii „1 Decembrie 1918” Alba Iulia, seria didactica, Alba Iulia, 2011;
• Banc P., Gestiunea financiară, Alba Iulia, 2010, Ed. Universităţii „1 Decembrie 1918” Alba Iulia, seria didactica, Alba Iulia, 2010;
• D. Dascălu, Tratat de contencios fiscal, Ed. Hamangiu, București, 2014;
• Roş, Drept financiar, vol. I , Sistemul bugetar, Ed. Universul Juridic, Bucureşti, 2009;
• R. Postolache, Drept financiar, ed. a II-a, Ed. C.H. Beck, Bucureşti, 2014;