Public Expenditure Financing
Course type
Study programme and level
Language
slovenščina
Lectures | Seminar | Tutorial | Other forms of study | Individual Work | ECTS |
---|---|---|---|---|---|
45 | 20 | 175 | 8 |
Prerequisites
Enrolment in Year 2
Content:
- Size and characteristics of public sector
- Role and importance of public sector
- Public finance functions
- Basic tax concepts
- Tax system and tax policy
- Tax analysis (personal income tax, VAT, property taxes, corporate income tax, other taxes, social security contributions)
- Comparison between the Slovenian income tax system and taxation abroad
- Comparison of Slovenian and foreign forms of consumption taxation
- Local public finances
- Public expenditure: volum and structure
- Public expenditure: principles and criteria
- Budget, budget deficit
- Bonds, credit ratings, credit rating agencies
- Troika (IMF, ECB, EC)
- Comparison of social insurance at home and abroad
- The EU ‘s multiannual financial framework and the EU budget
Objectives and competencies:
- Students get acquainted with the basic characteristics of the system of public spending and public finance.
- The course provides basic knowledge on the financing of public spending at national, regional and local levels. In this framework, students acquire knowledge on tax groups and other public levies, on tax principles and the effects that taxes have on taxpayers.
- In addition to the solutions established in the Slovenian tax system, the basic starting points adopted in the EU in this area are also be presented.
- At the end of this course, students will be able to integrate the knowledge from the field of public sector with tax burdens and public expenditure.
Intended learning outcomes:
Knowledge and comprehension of: ·
- Specifics and characteristics of public sector
- Special roles of public sector
- Public finance functions
- Basic tax concepts
- Tax system and tax policy
- Concept of taxes (personal income tax, VAT, property taxes, corporate income tax, other taxes, social security contributions)
- Differences between the Slovenian income tax system and the taxation abroad
- Specifics of the Slovenian and foreign forms of consumption taxation
- Local public finance
- Public expenditure: volume and structure
- Public expenditure: principles and criteria
- Budget, budget deficit and public debt
- The concept of bonds, credit ratings, credit rating agencies
- Troika (IMF, ECB, EC)
- Social insurance at home and abroad
- The concept of the multiannual financial framework of the EU and the EU budget
Teaching methods
- Frontal teaching method
- Work in small groups or in pairs
- Individual work
- e-learning
Work methods:
- Explanation
- Discussion
- Working with a text
- Case study
- Role play
- Exercises
- Attendance at the round table, at the conference
Assessment:
Multiple written knowledge assessments (short papers) – 20% of the final grade
Long papers (seminar work, project work) – 20% of the final grade
Final written exam: 60 % of the final grade