Study programme | Français | ||
Public Finance and Taxation | |||
Programme component of Bachelor à la Warocqué School of Business and Economics |
Code | Type | Head of UE | Department’s contact details | Teacher(s) |
---|---|---|---|---|
UW-B3-SGEGIG-001-M | Compulsory UE | PAGANO Giuseppe | W765 - Finances publiques et Fiscalité |
|
Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
---|---|---|---|---|---|---|---|---|---|
| Français | 48 | 22 | 0 | 0 | 0 | 6.00 | 6.00 |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
---|---|---|---|---|---|---|---|---|
W-FPFI-008 | Public Finance | 28 | 12 | 0 | 0 | 0 | Q1 | 60.00% |
W-FPFI-019 | Taxation - Income Tax | 20 | 10 | 0 | 0 | 0 | Q1 | 40.00% |
Unité d'enseignement | ||
---|---|---|
UW-B2-SGEGIG-002-M Macroéconomie | ||
UW-B2-SGEGIG-010-M Droit 2 |
Objectives of Programme's Learning Outcomes
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
Q1 UE Assessment Comments
Finances publiques : 60 % - droit fiscal IPP : 40 %
Type of Assessment for UE in Q2
Q2 UE Assessment Comments
Finances publiques : 60 % - droit fiscal IPP : 40 %
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
Finances publiques : 60 % - droit fiscal IPP : 40 %
Type of Resit Assessment for UE in Q1 (BAB1)
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
---|---|
W-FPFI-008 |
|
W-FPFI-019 |
|
Mode of delivery
AA | Mode of delivery |
---|---|
W-FPFI-008 |
|
W-FPFI-019 |
|
Required Reading
AA | Required Reading |
---|---|
W-FPFI-008 | Note de cours - Finances Publiques - Giuseppe PAGANO |
W-FPFI-019 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
---|---|
W-FPFI-008 | Not applicable |
W-FPFI-019 | Memento fiscal (edited by Belgian SPFF) |
Recommended Reading
AA | Recommended Reading |
---|---|
W-FPFI-008 | |
W-FPFI-019 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
---|---|
W-FPFI-008 | Not applicable |
W-FPFI-019 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
---|---|
W-FPFI-008 | PAGANO G. : Le financement des régions et des communautés; CRISP, 2003. |
W-FPFI-019 | Not applicable |
Grade Deferrals of AAs from one year to the next
AA | Grade Deferrals of AAs from one year to the next |
---|---|
W-FPFI-008 | Autorisé |
W-FPFI-019 | Autorisé |