Overview
Lecturer
Ioan Lazar
Seminar tutor
Ioan Lazar
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
-
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 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.
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
• 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;
• R. Bufan, Drept fiscal al afacerilor, Ed. Brumar, Timişoara, 2003;
• Roş, Drept financiar, vol. I , Sistemul bugetar, Ed. Universul Juridic, Bucureşti, 2009;