Public Finances Law
Objectives
Available soon
General characterization
Code
37024
Credits
6
Responsible teacher
Available soon
Hours
Weekly - Available soon
Total - 168
Teaching language
Available soon
Prerequisites
Available soon
Bibliography
Maria D'Oliveira Martins, Lições de Financas Publicas e Direito Financeiro. Coimbra: Almedina, 4ª ed, 2019, reimpressão 2023
Joao Ricardo Catarino, Financas Publicas e Direito Financeiro. Coimbra: Almedina, 2022, 7ª ed
Domingos Pereira de Sousa, Financas Publicas e Direito Financeiro. Volume I e Volume II, Lisboa: Quid Juris, 2017
Paulo Trigo Pereira, Antoónio Afonso, Manuela Arcanjo e Jose Carlos dos Santos, Economia e Finanças Publicas. Escolar Editora, 2022
J. Albano Santos, Finanças Publicas. Oeiras: INA Editora, 2017, 2a ed
Others
Jonathan Gruber, Public Finance and Public Policy, Macmillan, 5th Ed. Harvey Rosen and Ted Gayer, Public Finance, McGraw Hill, 2022
Chirstophe Pierruci e Gérald Sutter, Manuel de finances publiques, Puf - Presse Universitaire de France, 2022, 2ª ed
Teaching method
Theoretical-practical classes with stimulation by participation and interaction
Evaluation method
Option 1: Final Exam (100%)
Option 2 : Final Exam (60%) +Oral participation in class (40%)
Subject matter
Module I - The Context and Need of Public Financial Law - Collective Needs and Public Intervention: A Brief Review
Module II - The Public Financial Duo: Public Expenditure and Revenue
General Theory of Public Expenditure: Concept and classifications; Fundamental rules;
General Theory of Public Revenue: Concept and classifications; In particular, credit revenues and the public debt issue; In particular, tax revenues, specifically Tax and its differentiation from other taxes; Main types of taxes; Fundamental principles of taxation and current problems; Portuguese tax system: brief incursion; Contemporary problems
Module III - General Theory of State Budget: Basic concepts; The fundamental rules of the structure and content of the State Budget; Preparation and approval; Execution Control and accountability
Module IV - Public Financial Law and the Different Levels of Governance