Public Finance I

Year
1
Academic year
2024-2025
Code
01015293
Subject Area
LAW
Language of Instruction
Portuguese
Mode of Delivery
Face-to-face
Duration
SEMESTRIAL
ECTS Credits
6.0
Type
Compulsory
Level
1st Cycle Studies

Recommended Prerequisites

Not applicable.

Teaching Methods

The course blends lectures and discussion classes.

Learning Outcomes

To provide the students with the concepts, theoretical models and tools of analysis they need to understand State financial activity.

To provide the students with the legal and economic framework of the State’s financial conduct by laying special stress on the key legislative pieces of Portugal and the European Union.

Work Placement(s)

No

Syllabus

Part I: Introduction

1. The public finance

2. The political economy

3. The public law

4. The public accounting

Part II: Public Accounting

5. 1. Notion and functions of the national budget (NB)

5.2. The «classical rules» of budget organization

5.3. Budgetary equilibrium

5.4. Preparation, voting and budget outturn

5.5. The General State Account (GSA)

5.6. Administrative, political and judicial assessing of the NB and the GSA

Part III - Public expenditure

6.1. The increase of public expenditure

6.2. Types of public expenditure

6.3. The Portuguese reality

Part IV – Non effective public revenue

7.1. Use of credit

7.2. Types of loans

7.3. The issue of loans

7.4. Types of public debt

7.5. Operations on the public debt

7.6. The weight of public debt

7.7. The Portuguese reality

Head Lecturer(s)

João José Nogueira Almeida

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

– Estudos de Direito Tributário, A. ALMEIDA, Almedina, 2.ª ed., 1999, ISBN 9789724011035

– Finanças Públicas e Direito Financeiro, A. L. de SOUSA FRANCO, Almedina, 4.ª ed. - 14.ª reimpressão, 2015, ISBN 9789724031194

– Lições de Finanças Públicas, J. J. TEIXEIRA RIBEIRO, Coimbra Editora, 5.ª reimpressão, 2013, ISBN 972-32-0673-0

– Relatório com o programa, os conteúdos e os métodos de ensino teórico e prático da disciplina de Economia e Finanças Públicas…, A. ALMEIDA, Coimbra, ed. do autor, policopiado, 1991, Cota: Biblioteca da FDUC: J-55-7 - 75 761

– Relatório com o programa, os conteúdos e os métodos de ensino teórico e prático das matérias de uma disciplina de Economia Pública…, A. ALMEIDA, Coimbra, ed. do autor, policopiado, 1998, Cota: Biblioteca da FDUC: E-16-10 - 93 730

– Sobre o Estado e o Poder, a Economia e a Política, A. ALMEIDA, Almedina, reimpressão, 2013, ISBN 9789724018737

– Teoria Pura da Imposição, A. ALMEIDA, Almedina, reimpressão, 2006, ISBN 9789724014036