Objectives of Programme's Learning Outcomes

• Understand the fundamentals (theories and tools) in human and social sciences
• Understand the social environment and the way it works, as well as the role played by different social, economic and political agents
• Analyse historical and contemporary phenomena of societies.
• Political Science option : Understand the fundamentals in the field of political science
• Develop a critical design of concepts, models and methods proposed in political science.
• Distinguish objectivity from subjectivity, and express the ideological dimension behind political and institutional issues.
• Information-Communication option: Understand the fundamentals in the field of information-communication
• Analyse social messages, particularly media messages.
• Master the principles and methodologies of scientific approaches applicable in the disciplines within social and human sciences
• Give a critique and argue a point of view as part of a scientific approach
• Communicate in a clear, structured and justified manner on issues related to human and social sciences
• Develop and structure reasoning and arguments by mobilising concepts and methods specific to disciplines of human and social sciences.
• Demonstrate analytical skills.
• Apply transferable skills, such as analysis and critical thinking, thoroughness, independence, and teamwork
• Produce an analysis independently and in collaboration with peers, while demonstrating thoroughness.
• Demonstrate a critical mind, ethical values and independent judgment issues of human and social sciences.
• Mobilise acquired knowledge and skills to develop learning strategies required at the chosen Master level.

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