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Topics in Public Finance

This document outlines the course syllabus for Public Finance (FM Elec 5) at Cagayan State University College of Business Entrepreneurship and Accountancy for the first semester of 2022-2023. The course is divided into seven sections that will cover the role of public finance, theories of government spending, government budgeting in the Philippines, performance budgeting, government expenditures, analyzing the tax system, and organizations for tax policy and administration. References for the course include textbooks on public finance and local government as well as publications from the Department of Budget and Management.

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Gemini Capanan
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473 views

Topics in Public Finance

This document outlines the course syllabus for Public Finance (FM Elec 5) at Cagayan State University College of Business Entrepreneurship and Accountancy for the first semester of 2022-2023. The course is divided into seven sections that will cover the role of public finance, theories of government spending, government budgeting in the Philippines, performance budgeting, government expenditures, analyzing the tax system, and organizations for tax policy and administration. References for the course include textbooks on public finance and local government as well as publications from the Department of Budget and Management.

Uploaded by

Gemini Capanan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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CAGAYAN STATE UNIVERSITY

COLLEGE OF BUSINESS ENTREPRENEURSHIP AND ACCOUNTANCY


BSBA-FINANCIAL MANAGEMENT
First Semester 2022-2023

PUBLIC FINANCE (FM Elec 5) – 3 units


Prerequisite: FM1
BSBA-FM3

I. THE ROLE OF PUBLIC FINANCE


A. What is public finance?
B. Why study public finance?
C. Private vs. Public finance
D. The changing role of the government in the economy
E. Public finance and the changing role of the government.

II. SOME THEORIES ON GOVERNMENT SPENDING


A. The concept of full employment
B. Types of unemployment
C. Basic premises in government spending
D. Compensatory spending in the long-run
E. Budget program for stability and full employment
F. Somer’s principles of government expenditure

III. GOVERNMENT BUDGETING IN THE PHILIPPINES


A. Budgeting principles and theories
B. Constitutional provisions of budgeting
C. Organization of budget committee
D. Contents of the budget
E. Budgetary procedures or cycle
F. Issues and problems on government budgeting
IV. PERFORMANCE BUDGETING IN THE PHILIPPINES
A. Concept of the Philippine budget system
B. Areas of reform

V. GOVERNMENT EXPENDITURES BY FUNCTION


A. Patterns and trends of expenditures
B. The Philippine expenditure policies
C. Classification of Philippine public expenditures
D. Functional categories
E. Goals of government expenditure
VI. ANALYZING THE TAX SYSTEM
A. Tax principles and theories
B. Approaches to taxation
C. Tax efficiency Shifting and incidence

VII. ORGANIZATION FOR TAX POLICY PLANNING AND TAX


ADMINISTRATION
A. Organization for tax policy planning
B. Organization for tax administration
C. Process involved in tax administration
D. Recent reforms

References:
1. Arson, Richard. Public Finance, McGraw-Hill Inc: USA-2012
2. Briones, Leonor M. Philippine Public Fiscal Administration.2011
3. Celesto, A et al. Handbook of Local Fiscal Administration in the
Philippines. Kadena press foundation Inc:2000
4. Reference book on local government, 2nd edition, REX bookstore: Manila
2000
5. Rosen, Harvey. Public Finance 8th edition. McGraw-Hill Inc: USA-2011
6. DBM journals and circulars

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