Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Mobilise acquired skills in a specific professional environment.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Conduct scientific reasoning on complex or innovative management issues.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Plan activities so as to best utilise the time available.
• Prioritise responsible management practices.
• Innovate in the development of methodologies and tools for analysis and decision-making in management.
• Act in compliance with specific legislative frameworks.
• In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
• Integrate highly specialised knowledge in different fields of management.
• Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
• Contribute to the implementation of innovative projects.
• Be independent and regularly adapt to new contexts.
• Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
• Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
• Assess their practices and be able to question it.

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