Checking date: 25/04/2023


Course: 2023/2024

Budget and Public Spending
(14433)
Bachelor in Political Science (Plan: 396 - Estudio: 205)


Coordinating teacher: DIAZ CALVARRO, JULIA MARIA

Department assigned to the subject: Public State Law Department

Type: Electives
ECTS Credits: 6.0 ECTS

Course:
Semester:




Requirements (Subjects that are assumed to be known)
Non applicable
Objectives
THE COMPETENCES THAT THE STUDENT ACQUIRES WITH THIS SUBJECT Acquire knowledge that provides a solid theoretical basis and enhances originality when developing and / or applying ideas. That students know how to apply the knowledge acquired in solving problems in little known or multidisciplinary environments. That students are able to integrate knowledge and face the complexity of formulating critical judgments based on information that, being incomplete or limited, includes reflections on the social and ethical responsibilities linked to the application of their knowledge and judgments. That students know how to communicate both their conclusions and the arguments that support them to specialized and non-specialized audiences in a clear and unambiguous way. That students possess the learning skills that will enable them to continue studying in a way that will be largely self-directed or autonomous. Acquisition of a complete knowledge of the essential principles that govern the Spanish tax system. Ability to identify, interpret, apply and critically analyze legal and doctrinal texts related to tax matters. Ability to relate the national regulation on taxation and the international norms referring to said matter. Ability to solve highly complex legal problems related to the tax area. Acquisition and/or consolidation of learning skills that allow the student to continue in the future with the study of regulation in tax matters. Justification of the planning of complex realities that require arguments and legal solutions in the application of tax rules.
Skills and learning outcomes
Description of contents: programme
Lesson 1. The State Budget. Concept and content Lesson 2. Budgetary legal principles. Lesson 3. The budgetary cycle I: Preparation and approval of the General State Budget. of the State. Lesson 4. The budgetary cycle I: Legal regime of budgetary credit: budgetary modifications. Budgetary modifications. Settlement and closure of the budget. Lesson 5. Control of financial activity. Lesson 6. The Public Treasury. Lesson 7. Public expenditure law. Lesson 8. Procedural aspects of public expenditure. Lesson 9. The subsidy. Lesson 10. The Budget of the Autonomous Community Treasury. Lesson 11. The Local Treasury Budget. Lesson 12. The General Budget of the European Union (I). Lesson 13. The General Budget of the European Union (II).
Learning activities and methodology
Case method
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment

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