Checking date: 26/05/2021


Course: 2022/2023

Public spending and resource funding
(13589)
Study: Dual Bachelor in Law and Economics (230)


Coordinating teacher: IBAÑEZ GARCIA, REBECA JUDITH

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 5.0 ECTS

Course:
Semester:




Objectives
Knowledge of the juridical basic regime of the revenue and of the public expenditure.
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 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Calendar of Continuous assessment
Basic Bibliography
  • MARTÍN QUERALT, J.;LOZANO SERRANO, C.; TEJERIZO LÓPEZ, J.M.; CASADO OLLERO, G.. Curso de Derecho Financiero y Tributario. Tecnos. Última edición
  • MERINO JARA, ISAAC (ET AL.). Derecho Financiero y Tributario. Parte General.. TECNOS.
  • PÉREZ ROYO, F. Derecho Financiero y Tributario. Parte General.. Cívitas. Última edición

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