Study programme 2019-2020 | Français | ||
Finance and Taxation | |||
Programme component of Graduate Certificate in Public Finance and Taxation 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 assessment methods are planned for the end of Q3 |
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Code | Type | Head of UE | Department’s contact details | Teacher(s) |
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UW-U1-FIPUFI-002-M | Compulsory UE | PAGANO Giuseppe | W765 - Finances publiques et Fiscalité |
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Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
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| Français, Anglais | 35 | 40 | 0 | 0 | 0 | 10 | 10.00 | 2nd term |
AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
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W-FPFI-011 | Gestion financière publique et contrôle budgétaire | 20 | 10 | 0 | 0 | 0 | Q2 | 40.00% |
W-FPFI-021 | Fiscalité - TVA & Isoc 2 | 15 | 10 | 0 | 0 | 0 | Q2 | 30.00% |
W-FINA-027 | Cases in Finance & Taxes | 0 | 20 | 0 | 0 | 0 | Q2 | 30.00% |
Programme component |
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Learning Outcomes of UE
Understand and explain the VAT and Corporate taxation mechanisms. Calculate the tax to pay given the circumstances.Set out tax optimalisation proposals (VAT & Corporate Tax) from case studies.Understand and explain the general scheme of budget analysis.Understand and explain debt management : emission methods, value assessment, risk management, swaps.Explain the way Regions and Communities are funded after the 6th State reform.Understand and explain the State accounting system as it is defined by the law of may 22nd 2003; make accounting entries; set out the impact on balance sheet and profit and loss statement.Describe, explain and assess the budget control mechanisms
Content of UE
VAT and Corporate taxation, included calculations and optimalisation. Case studies.General scheme of budget analysis.Debt management : emission methods, value assessment, risk management, swaps.6th State reform.State accounting system as defined by the law of may 22nd 2003.Budget control mechanisms.
Prior Experience
Principes généraux de droitFiscalité : IPPFinances publiques
Type of Assessment for UE in Q2
Q2 UE Assessment Comments
Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %
Type of Assessment for UE in Q3
Q3 UE Assessment Comments
Fiscalité TVA & Isoc : 30 % - Fiscalité étude de cas : 30 % - Gestion financière publique et contrôle budgétaire : 40 %
Type of Teaching Activity/Activities
AA | Type of Teaching Activity/Activities |
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W-FPFI-011 |
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W-FPFI-021 |
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W-FINA-027 |
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Mode of delivery
AA | Mode of delivery |
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W-FPFI-011 |
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W-FPFI-021 |
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W-FINA-027 |
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Required Reading
AA | Required Reading |
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W-FPFI-011 | Note de cours - Gestion financière publique et contrôle budgétaire - G. Pagano |
W-FPFI-021 | |
W-FINA-027 |
Required Learning Resources/Tools
AA | Required Learning Resources/Tools |
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W-FPFI-011 | Not applicable |
W-FPFI-021 | Slides Income tax code and VAT code |
W-FINA-027 | Not applicable |
Recommended Reading
AA | |
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W-FPFI-011 | |
W-FPFI-021 | |
W-FINA-027 |
Recommended Learning Resources/Tools
AA | Recommended Learning Resources/Tools |
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W-FPFI-011 | Not applicable |
W-FPFI-021 | Not applicable |
W-FINA-027 | Not applicable |
Other Recommended Reading
AA | Other Recommended Reading |
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W-FPFI-011 | PAGANO G. : Le financement des régions et des communautés; CRISP, 2003. |
W-FPFI-021 | Not applicable |
W-FINA-027 | Not applicable |
Grade Deferrals of AAs from one year to the next
AA | Grade Deferrals of AAs from one year to the next |
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W-FPFI-011 | Authorized |
W-FPFI-021 | Authorized |
W-FINA-027 | Authorized |