Study programme 2020-2021Français
Public Finance & Taxation
Programme component of Bachelor's à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q2

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-B3-SGEGIG-014-MOptional UEVANDERNOOT JulienW765 - Finances publiques et Fiscalité
  • VANDERNOOT Julien
  • N.
  • PAGANO Giuseppe

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
  • Anglais
Français, Anglais501000066.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-007Taxation & Income Tax - AAEP189000Q1
W-FPFI-009Taxation & Income Tax - AAEHP21000Q1
W-FPFI-010Public Finance - AAEP270000Q1
W-FPFI-012Public Finance - AAEHP30000Q1
Programme component

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
  • 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.
    • Describe the principles of methodological approaches (objectives, methods, techniques and tools) to understand and explain the functioning of organisations and markets.
    • Give a critique and argue a point of view as part of a scientific approach
  • 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. Explain 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

  • Presentation and/or works
  • Oral examination
  • Written examination
  • eTest

Q1 UE Assessment Comments

Public Finance : 50% - Fiscalité - IPP : 50%

Type of Assessment for UE in Q3

  • Presentation and/or works
  • Oral examination
  • Written examination
  • eTest

Q3 UE Assessment Comments

Public Finance : 50% - Fiscalité - IPP : 50%

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FPFI-007
  • Cours magistraux
  • Conférences
  • Travaux pratiques
W-FPFI-009
  • Cours magistraux
  • Conférences
  • Travaux pratiques
W-FPFI-010
  • Cours magistraux
  • Conférences
W-FPFI-012
  • Cours magistraux
  • Conférences

Mode of delivery

AAMode of delivery
W-FPFI-007
  • Face to face
  • From a distance
W-FPFI-009
  • From a distance
W-FPFI-010
  • Mixed
W-FPFI-012
  • Mixed

Required Reading

AA
W-FPFI-007
W-FPFI-009
W-FPFI-010
W-FPFI-012

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-007Powerpoint
W-FPFI-009Powerpoint
W-FPFI-010Not applicable
W-FPFI-012Not applicable

Recommended Reading

AA
W-FPFI-007
W-FPFI-009
W-FPFI-010
W-FPFI-012

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-007Not applicable
W-FPFI-009Not applicable
W-FPFI-010Not applicable
W-FPFI-012Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-007Not applicable
W-FPFI-009Not applicable
W-FPFI-010G. Pagano : Le financement des Régions et des Communautés 1970 - 2002 : Solidarité, responsabilité, autonomie et concurrence fiscale; CRISP; Bruxelles; 2002.
G. Pagano :  Introduction à la pensée de Keynes. Le long terme, c'est maintenant...; Ellipses; Paris; 2019.
W-FPFI-012G. Pagano : Le financement des Régions et des Communautés 1970 - 2002 : Solidarité, responsabilité, autonomie et concurrence fiscale; CRISP; Bruxelles; 2002.
G. Pagano :  Introduction à la pensée de Keynes. Le long terme, c'est maintenant...; Ellipses; Paris; 2019.
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 10/04/2021
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