Public Finance

Code:

D205

Acronym:

FN

Keywords
Classification	Keyword
OFICIAL	Legal Sciences

Instance: 2022/2023 - 1S (since 12-09-2022 to 16-12-2022)

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
LDB	228	Novo Plano Oficial do ano letivo 2016	2	-	6	-

Teaching language

Portuguese

Objectives

The aim of this course is giving the students a global understanding of the public financing phenomenon, in the perspective of the State. This understanding departs from the explanation of the need for public financing and the main financial policies the State has to pursue. We then move to the many questions raised by the national budget, including an analysis of public expenditure and income namely, a first approach to the main principles, concepts and techniques of the tax system. The last part of the course studies the social security system and its interaction with the tax system.

Learning outcomes and competences

Students should be able to identify the main problems concerning public finance.

Working method

Presencial

Program

1. Introduction
2. The budget
3. Taxes and charges
4. The social security system.

Mandatory literature

Franco António de Sousa 1942-2004; Finanças públicas e direito financeiro. ISBN: 972-40-0690-5
Martins Guilherme d.Oliveira 1952- 202; A^lei de enquadramento orçamental. ISBN: 978-972-40-3271-9
Ribeiro José Joaquim Teixeira 1908-; Lições de finanças públicas. ISBN: 972-32-0673-0
Gloria Teixeira; Manual de Direito Fiscal, Almedina, 2018

Complementary Bibliography

Nazaré da Costa Cabral; Guilherme Waldemar d'Oliveira Martins; Finanças Públicas e Direito Financeiro. Noções Fundamentais, 2014
Maria d`Oliveira Martins; Lições de Finanças Públicas e de Direito Financeiro , Almedina, 2019
Paulo Trigo Pereira; Economia e Finanças públicas, Almedina, 2020

Teaching methods and learning activities

Subjects will be taught in theoretical lectures; practical classes are aimed at the discussion of some specific issues and students' questions.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Frequência das aulas	0,00
Total:	0,00

Eligibility for exams

In accordance with regulations.

Calculation formula of final grade

Final mark has the following composition:

 - test 1:50%
 - test 2:50%.

Special assessment (TE, DA, ...)

In accordance with regulations.

Classification improvement

In accordance with regulations.