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FINANCIAL AND FISCAL LAW

Course Code: AP II 1 14.2 • Study year: II • Academic Year: 2022-2023
Domain: Administrative Sciences • Field of study: Public Administration
Type of course: Elective (1 of 2)
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Ioan Lazar
Seminar tutor: Ioan Lazar
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 4

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;