Base Knowledge
Basic knowledge in law and economics.
Teaching Methodologies
The Course belds lectures and discussion classes.
Learning Results
To provide the legal and economic framework of the public financial performance, giving particular emphasis to the portuguese and EU legislative instruments .
Acquire competences to understand developments, functions and the link between the different levels of public financial decision-making, in particular with regard to budget implementation and sanctions in cases of non-compliance.
Program
1. The portuguese legal framework on public finances
2. Public Budget: definiton and principles
3. Budget balance
4.Overview of Budget execution process
5. Budgetary control process
Grading Methods
As defined in the regulation.
Internship(s)
NAO
Bibliography
1. J. J. Teixeira Ribeiro, Lições de Finanças Públicas, 5.ª ed. refundida e atualizada, Coimbra Editora, Coimbra, 1996 ou posterior, ISBN 972-32-0673-0
2. A. L. de Sousa Franco, Finanças Públicas e Direito Financeiro, Almedina, Coimbra 2015, ISBN: 9789724031194
3. M. Matilde Lavouras, Textos de Apoio, 2022, pol. Coimbra (a disponibilizar na plataforma)
4. J. Casalta Nabais e M. Matilde Lavouras, “Direito Financeiro em tempos de pandemia”. Boletim de Ciências Económicas, LXIV 2020 (2021), pp. 391-447, ISSN 0870-42600870-4260
5. Nazaré da Costa Cabral e Guilherme Martins, Finanças Públicas e Direito Financeiro: noções fundamentais, 4.ª reimpressão, 2018, AAFDL, Lisboa, ISBN: 5606939007766
Selected and specific bibliography will be mentioned in each class resumé.