BABEŞ-BOLYAI UNIVERSITY OF CLUJ-NAPOCA
Faculty of Economics and Business Administration
Finance Department
Subject: Public Finance
Academic Year
2013-2014
SYLLABUS
Topic 1.
Introduction in Public Finance. Public sector and public goods.
1.2. Public sector
1.3. Public goods versus private goods
Topic 2.
Public budget. Taxation and income distribution
2.1. Public expenditures
2.2. Public revenues
2.3. Taxation – definition, types of taxes
Topic 3.
Principles of taxation
3.1. Equity
3.2. Fairness
3.3. Ability-to-pay
Topic 4.
The personal income tax (the individual)
4.1. Salary tax
4.2. Other personal income taxes
Topic 5.
The corporate tax (the firm and profit)
5.1. Corporate tax
5.2. Income tax
Topic 6.
Taxes on consumption and wealth
6.1. VAT
6.2. Excises
6.3. Property tax
Topic 7. Fiscal burden and tax evasion
7.1. Fiscal burden: concept, causes, indicators
7.2. Tax evasion, tax fraud
NOTE: This document represents an informal translation performed by the faculty.
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References:
1.
Atkinson A., Stiglitz J., Lectures on Public Economics, McGraw-Hill, 1980
2.
Gruber, Jonathan, Public Finance and Public Policy. 3rd ed. Worth Publishers, 2009
3.
Harvey S. Rosen and Ted Gayer, Public Finance, Eighth Edition, New York: McGrawHill/Irwin, 2007
4.
Mara, E.R., Finanţele publice între competiţie și armonizare fiscală, Editura Risoprint,
Cluj-Napoca, 2012
5.
Richard A. and Peggy B. Musgrave, Public Finance in Theory and Practice, Fifth
Edition, New York: McGraw Hill, 1989
6.
Rosen, H.S. and T. Gayer, Public Finance, 9th Edition, McGraw - Hill Publishing, 2010
7.
Stiglitz, Joseph, E. Economics of the Public Sector, 3rd Edition, Editura Norton & Co.,
New York, 2000
8.
* * * Romanian Fiscal Code, 2013
Head of Department
Responsible of Subject
Professor Cristina CIUMAȘ
Associate Professor Ramona MARA
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