Learning Outcomes of UE

At the end of the instruction, the students will have acquired knowledge about the Belgian personal income tax and Belgian public finance.

Content of UE

Grounds and main principles of Belgian income tax law (focused on income tax, sharing income sources in four categories, globalization, progressivity of taxation, incitatives); historical introduction in order to explain genealogy of contemporary Belgian tax system. 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

Not applicable

Type of Assessment for UE in Q1

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

Q1 UE Assessment Comments

Written, oral or remote exam. Finances publiques : 50 % - Fiscalité - IPP : 50 %

Type of Assessment for UE in Q3

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

Q3 UE Assessment Comments

Written, oral or remote exam. Finances publiques : 50 % - Fiscalité - IPP : 50 %

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

not applicable