Checking date: 27/04/2017 19:14:02


Course: 2025/2026

Public expenditure and tax law
(13243)
Bachelor in Political Science (2008 Study Plan) (Plan: 148 - Estudio: 205)


Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Objectives
Knowledge of the juridical basic regime of the Public Estate from the perspective of the revenue and of the public expenditure.
Learning Outcomes
C2: Identify, understand and know how to use the main theoretical and conceptual approaches and frameworks of the different areas of specialization and subdisciplines of political science S12: Understand the economic dimension of the public sector in the state and international environment, as well as the phases of the budget cycle in the public sphere
Description of contents: programme
Study of the juridical regime of the public expenditure (Budget law) and the revenue. Analysis of the constitutional principles and the territorial organization of the State, the different financial resources (tax, debt and patrimony, the budgetary procedures, as well as the basic elements of the taxes and the procedures of application of the them.
Assessment System
  • % end-of-term-examination/test 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40




Extraordinary call: regulations

The course syllabus may change due academic events or other reasons.