Budgetary And Tax Law
Code
LL115
Department
Área de Ensino
Credits
6
Weekly hours
4.5
Objectives
GENERAL OBJECTIVE
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Know the rules that control the State Financial Activity
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SPECIFIC OBJECTIVE
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1. Understand the logic of the public financial intervention based on the State Budget, structured on revenue and expenses;
2. Reflect on the meaning and weight of public debt and the impact on the sustainability of public finances;
3. Learn the fundamental rules underlying the field of taxation as a type of budget revenue, quantitatively the most relevant;
4. Know the specific financial rules depending on the type of public sector;
5. Identify the influence of EU rules on national budget. |
Subject matter
I – The Context and the need of Public Finances Law
- Collective needs and public intervention: a brief approach
II – Double perspective: Public Expenses and Revenues
1. General Theory of Public Expenses
2. General Theory of Public Revenues
3. Contemporary Problems of Public Finances
III – General Theory of State Budget
1. Elementary aspects
2. Fundamental rules about Budget structure and content
3. Approval procedure
4. Budget Execution
5. Control and accountability
6. Some notes on budget policy
IV – Public Finances Law and different levels of public governance
1. Regional Public Finances: fundamentals
2. Local Public Finances: fundamentals
3. European Union: principles, influences and constraints
Bibliography
Legal perspective
· Maria D’Oliveira Martins, Lições de Finanças Públicas e Direito Financeiro. Coimbra: Almedina, 2014, reimpressão da 3ª ed.
· João Ricardo Catarino, Finanças Públicas e Direito Financeiro. Coimbra: Almedina, 2014, 2ª ed.
Economic perspective
· Paulo Trigo Pereira, António Afonso, Manuela Arcanjo e José Carlos dos Santos, Economia e Finanças Públicas. Escolar Editora, 2012, 4ª ed.
· J. Albano Santos, Finanças Públicas. Oeiras: INA Editora, 2011
Classics from Portuguese Academia:
· António de Sousa Franco, Finanças Públicas e Direito Financeiro. Vols. I e II. Coimbra: Almedina, 4ª ed. – 15.ª reimpressão, 2015
· José Joaquim Teixeira Ribeiro, Lições de Finanças Públicas. Coimbra: Coimbra Editora, 2010, 5ªed. – reimpressão
SUPPORTING WORKS
· Legislação de Finanças Públicas. Coimbra: Almedina, 2014 (atenção não contém toda a legislação utilizada)
· Guilherme d’Oliveira Martins, Guilherme Waldemar d’Oliveira Martins e Maria d’Oliveira Martins, A Lei de Enquadramento Orçamental. Anotada e Comentada. Coimbra: Almedina, 2009, 2ª ed. (atenção – necessidade de actualização legislativa)
Evaluation method
Written Examination