Public Finances Law

Objectives

1. Understand the logic of public financial intervention based on the State Budget, structured in revenues and expenses;

2. Reflect on the meaning and weight of credit revenues and the impact of public debt on the sustainability of public accounts;

3. To grasp the fundamental rules that underlie the tax domain as the quantitatively more relevant type of budget revenue;

4. Know the specialty of financial rules according to the type of public sector; 5. Identify the influence of EU rules on the national budget.

General characterization

Code

37024

Credits

6

Responsible teacher

Rita Sofia Martins Calçada Pires

Hours

Weekly - 4.5

Total - Available soon

Teaching language

Portuguese

Prerequisites

Available soon

Bibliography

Law Perspective

  • Maria D¿Oliveira Martins, Lic¿o¿es de Financ¿as Pu¿blicas e Direito Financeiro. Coimbra: Almedina, 2018, reimpressa¿o da 3a ed. de 2013

  • Joa¿o Ricardo Catarino, Financ¿as Pu¿blicas e Direito Financeiro. Coimbra: Almedina, 2019, 5a ed. revista e aumentada

  • Domingos Pereira de Sousa, Financ¿as Pu¿blicas e Direito Financeiro. Volume I e Volume II, Lisboa: Quid Juris, 2017

    Economic Perspective

¿ Paulo Trigo Pereira, Anto¿nio Afonso, Manuela Arcanjo e Jose¿ Carlos dos Santos, Economia e Financ¿as Pu¿blicas. Escolar Editora, 2016, 5a ed.

¿ J. Albano Santos, Financ¿as Pu¿blicas. Oeiras: INA Editora, 2017, 2a ed.

Portuguese Classics

¿ Anto¿nio de Sousa Franco, Financ¿as Pu¿blicas e Direito Financeiro. Vols. I e II. Coimbra: Almedina, 4a ed. ¿ 15.a reimpressa¿o, 2015

¿ Jose¿ Joaquim Teixeira Ribeiro, Lic¿o¿es de Financ¿as Pu¿blicas. Coimbra: Coimbra Editora, 2010, 5aed. ¿ reimpressa¿o

International Textbooks

Jonathan Gruber, Public Finance and Public Policy, Macmillan, 5th Ed.

Harvey Rosen and Ted Gayer, Public Finance, McGraw Hill, 2014, 10th Ed.

Teaching method

Theoretical-practical classes with stimulation by participation and interaction

Evaluation method

Option 1: Final Exam

Option 2 : Final Exam (70%) + Oral class participation (30%)

 

EVALUATION ELEMENT

 

 

CONTENTS

 

FORM

 

 

 

PREVIOUS PREPARATION OF CLASSES 

 

 

  • Preliminary readings: legislation vs one book only vs multiple books vs scientific papers;

 

  • Prior identification of core materials and core concepts required for critical reflection;

 

  • Reflective and critical analysis with systematized grid of doubt, reflecting the need to create a subject learning path.

 

 

 

 

  • Passivity vs Proactivity

 

  • Frequency

 

 

 

 

 

PREPARATION OF SPECIFIC CONTENTS PROPOSED DIRECTLY BY THE TEACHER IN ADVANCE

 

 

  • Purified and systematized reading of proposed materials 

 

  • Reflective and critical analysis, building systematized grid of the main themes involved

 

  • Identification of key questions, reflecting cross-examination with previous and subsequent subjects to be explored in the program, revealing the need to create a learning path in the subject

 

 

 

  • Compliance with proposed deadline

 

  • Passivity vs Proactivity

 

  • Frequency

 

 


RESPONSE TO CLASSROOM QUESTIONS

 

 

  • Identification of relevant topics

 

  • Use of appropriate concepts

 

  • Integration of the materials concerned

 

  • Invocation of legal and jurisprudential basis, if any

 

  • Associated issues

 

  • Creativity and innovation in addressing the issue

 

 

  • Passivity vs Proactivity

 

  • Frequency

 

  • Relevance

 

 

 

 

 

QUESTIONS AND DOUBTS FROM PREVIOUS STUDY AND ISSUES REFLECTED PREVIOUSLY

 

 

  • Adequacy
  • Ability to express the discovery made and its framing in the corresponding problem
  • Density
  • Maturity

 

  • Frequency

 

  • Relevance

 

  • On their own initiative

 

  • On the teacher's impulse

 

  • As a result of colleague's doubt

 

 

 

 

QUESTIONS ASKED IN CLASS

 

 

  • Adequacy
  • Ability to express the discovery made and its framing in the corresponding problem
  • Density
  • Maturity

 

  • Frequency

 

  • Relevance

 

  • On their own initiative

 

  • On the teacher's impulse

 

  • As a result of colleague's doubt

 

Subject matter

Given the need to understand that public activity is marked by budgetary dynamics, the link between the first and the second is tackled, addressing the fundamental rules and norms that guide the regulation of public finances, giving as much room for public spending as for public revenue. The Law of public finance allows the student to understand the political choices made in public policies, as well as to understand the dynamics characterizing the type of state and its contemporary intervention.

Programs

Programs where the course is taught: