Budgetary Law

specjalizacyjne

No preliminary knowledge is required.

w sali

The acquaintance of the students with the basic concepts of the budget law, fiscal policy management, budget institutions, budget control, presentation of the role of legislative bodies in the budgeting process, the principles of open, transparent and inclusive budgeting, performance budgeting and public-private partnership.

Profile of studies: general academic.

Form of study: full-time.

Course type: optional.

Field and discipline of science: social sciences and legal sciences.

Year of study/sem.: IV year / 2 sem.

Preliminary requirements: no.

Classes hours: 30 (lecture).

Methods of teaching: lectures, moderated discussion.

ECTS: 6.

Student's work balance (in hours): classes - 30, preparation for classes and tests - 75, consultations - 45. Total: 150 hours (6 ECTS).

Indicators: student's work with the participation of the teacher - 75 hours (3 ECTS), student's work without the participation of the teacher -

75 hours (3 ECTS).

Compulsory literature:

1. OECD (2019), Budgeting and Public Expenditures in OECD Countries 2019.

Suplementary literature:

1. R. Allen, R. Hemming, B. Potter (eds.), The International Handbook of Public Financial Management, London 2013.

The graduate:

- has in-depth knowledge of the principles and institutions in the field of the budgetary law - KP7_WG3.

- knows and understands the terminology specific to the budgetary law - KP7_WK2.

- has extended skills to solve practical problems in the field of the budgetary law - KP7_UO1.

- is able to independently and critically supplement knowledge and skills in the field of the budgetary law, extended by the interdisciplinary dimension (public management, political sciences) - KP7_KK2.

Pre-tests (terminology) and final exam (essay).

Before each lecture (with the exception of the first and the last one) students are asked to read one chapter of the book. On that basis, the lectures from 2 to 9 start with the terminological pre-tests, each of them composing of 7 terms to explain. For each pre-test student can receive 7 points. Attendance at the lectures is required however one absence is allowed. In consequence, one of 8 tests is not taken into consideration to the final mark. Thus, students can achieve 49 points for the terminology tests. During the last lecture students write the final exam in the form of essay (maximum 50 points). Thus in total, student can obtain 99 points.

The following scoring is used to determine the final grade:

Grade 5.0, points: 92 – 99 (at least 91%);

Grade 4.5, points: 82 – 91 (at least 81%);

Grade 4.0, points: 72 – 81 (at least 71%);

Grade 3.5, points: 62 – 71 (at least 61%);

Grade 3.0, points: 52 – 61 (at least 51%).

Depending on the binding regulations, the final exam may be conducted using electronic means of communication.