Objectives of Programme's Learning Outcomes

• Implement an academic view on knowledge, particularly through the mastery of methods and literature research tools.
• Understand, synthesise and discuss complex information and texts on economics and management.
• Summarise the contributions of different sources to justify an opinion or decision
• Develop and structure reasoning by basing it on suitable scientific arguments
• Actively master the fundamental concepts and models of economic sciences and management sciences
• Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
• Understand how organisations and markets work
• Understand the methods and tools adapted to the field of economics and management
• Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
• Give a critique and argue a point of view as part of a scientific approach
• Mobilise communication skills in two languages other than French, both orally and in writing, as a presentation of an argument or piece of research in accordance with scientific ethics.
• Understand, synthesise and discuss complex information and texts, expressed in English and at least one other language.
• Communicate in a clear and structured manner on issues of economics and management
• Demonstrate an acute sense of analysis, criticism and ethics in relation to various issues in economics and management.
• Critically compare knowledge acquired to real situations.
• Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
• Develop and structure reasoning by basing it on suitable scientific arguments
• Demonstrate an acute sense of analysis, criticism and ethics in relation to various issues in economics and management.
• Demonstrate working and analytical rigour.
• Be rigorous and independent in learning, particularly through adequate planning of activities to be undertaken in order to best utilise the time available.
• Develop their scientific curiosity and open-mindedness
• Actively master a knowledge base in human, legal and social sciences, essential for analysing problems in management.
• Understand the implications of different human sciences on the way organisations and markets work.
• Understand extensive problems in certain areas of management.
• Acquire basic methodological tools necessary for scientific inquiry in the field of economics and management.
• Give a critique and argue a point of view as part of a scientific approach
• Mobilise communication skills in two languages other than French, both orally and in writing, as a presentation of an argument or piece of research in accordance with scientific ethics.
• Understand, synthesise and discuss complex information and texts, expressed in English and at least one other language.
• Communicate in a clear and structured manner on issues of economics and management
• Demonstrate an acute sense of analysis, criticism and ethics in relation to various issues in economics and management.
• Critically compare knowledge acquired to real situations.
• Identify and explain the concepts, principles and models of fundamental theoretical trends in economic sciences and management sciences and their applications.
• Develop and structure reasoning by basing it on suitable scientific arguments
• Demonstrate an acute sense of analysis, criticism and ethics in relation to various issues in economics and management.
• Demonstrate working and analytical rigour.
• Be rigorous and independent in learning, particularly through adequate planning of activities to be undertaken in order to best utilise the time available.
• Develop their scientific curiosity and open-mindedness

Learning Outcomes of UE

Give and evaluate the theories explaining the evolution of public expenditure in OECD countries. Explain the fundamental principles of public finance (general scheme of budget analysis) and of budget legislation Explain the funding mechanisms for regions and Communities emerging from the 1970, 1980, 1988-1989, 1993, 2001 and 2014 reforms. Give and explain the budgetary European standards Rxplain the calculation of income tax in Belgium; apply in function of given assumptions.

Content of UE

Tax law - Income tax : liability, calculation, witholding tax, deductible expenditures. Evolution of public finance in OECD countries : explaining theories General scheme of budget analysis : expenses, revenues, balances, debt, net financing requirements. Principles of fiscal federalism Regions and Communities public finance : 1970 - 2014.

Prior Experience

Principes de droit public

Type of Assessment for UE in Q1

• Oral examination
• Written examination

Q1 UE Assessment Comments

Finances publiques : 60 % - droit fiscal IPP : 40 %

Type of Assessment for UE in Q3

• Oral examination
• Written examination

Q3 UE Assessment Comments

Finances publiques : 60 % - droit fiscal IPP : 40 %

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable