BAF108: Public Finance
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The integration of tile implementation of fiscal policies in public finance, fiscal administration, and revenue management; with special attention to taxation and revenue administration, governmental budgeting, theoretical considerations on the design of tax system, and the determination of the size of the public sector.
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MIRIAM COLLEGE
College of Business, Entrepreneurship and Accountancy
Business Administration Department
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COURSE OUTLINE
1st Semester, SY 2008-2009
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Instructor: Dr. Victor B. Endriga
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Course Code: BAF-108
Course Title: Public Finance
Course Description: The integration of tile implementation of fiscal policies in public finance, fiscal administration, and revenue management; with special attention to taxation and revenue administration, governmental budgeting, theoretical considerations on the design of tax system, and the determination of the size of the public sector.
Credit: Three Units
Prerequisite: None
References: Philippine Public Finance 2005, Eduardo Z. Romualdez, Angel O. Yoingco Aotoneo, Antonio O. Casem JR.
Updated Budget Operations Manual, Department of Budget and Management. June 2005
Treasury Operations Manual,Bureau of Local Government Finance – Dept. of Finance 2008
National Internal Revenue Code
He Roadmap to Financial Stability, the Experience of Quezon City 2004, Dr. Victor B. Endriga
Retracing the Roadmap to financial Stability, The Making of the Richest City in the Philippines Dr. Victor B. Endriga
Course Content:
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Wk
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No. of Hrs
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Topic
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1&2
3&4
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3
3
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Briefing and Overview
I. Introduction to Fiscal Administration
1. Definition
2. Sectors: Public and Private, their Roles in Economic System
3. Development of Public finance Theories of Fiscal Policies
4. Development of Public Finance: Issues and Problems
5. Constitutional and Legal Framework of Public Finance
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5&6
7&8
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3
3
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II. Taxation and Revenue Operations
1. Taxation
2. Patterns of Revenue
3. Tax Structure Change During Development
4. The Philippine Tax Structure
5. The Philippine Tax Performance
6. Problems and Issues in Taxation and Revenue Administration
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9&10
11&12
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3
3
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III. Taxation and Revenue Operations
1. Introduction - Budget Cycle
2. Orientation in Budgeting
3. Line-Item Budgeting
4. Performance Budgeting
5. Planning, Programming and Budgeting System
6. Zero base Budgeting
7. Issues and Problems
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13&14
15&16
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3
3
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IV. Public Debt Management (Sovereign Debt)
1. Theories in Public Borrowings
2. Global Finance Structures: Impact on the Philippine External Debt
3. System for Public Debt Management
4. The Bureau of Treasury and the Management of the National treasury
5. Bangko Sentral ng Pilipinas
6. The Impact of External Debt and Adjustment Policies on the Realization of the right to Development as a Human Right
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17
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2
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MIDTERM
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18&19
20&21
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3
3
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V. State Accounting and Auditing
1. Government Accounting System: Concepts, Theories and Practices
2. Government Auditing and the Commission on Audit
3. Reforms and Development m Government Accounting and Auditing
4. Issues and Problems
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22&23
24&25
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3
3
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VI. Government Owned and Control Corporation (GOCCs)
1. The Philippine GOCCs Defined
2. The Legal Framework of GOCCs
3. Financial Status and Framework
4. Growth of GOCCs
5. Issues and Problems
6. The Issue of Poor Performance
7. Rationalization of GOCCs and Privatization: The Philippine Case
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26
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2
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FINALS
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EXPECTATIONS FROM STUDENT:
The student’s responsibility is to come to each class prepared. She is also expected to take all examinations on the date scheduled. She should read the assigned problems prior to class. She is expected to attend each class and participate actively in the discussions.
ACADEMIC DISHONESTY
All BA-108 students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behavior will not be tolerated. Any student found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive an F or failure in the course. Plagiarism and cheating refer to the use of unauthorized books, notes or otherwise securing help in a test; copying tests, assignments, reports or term papers; representing the work of another person as one’s own; collaborating without authority, wit another student during an examination or in preparing academic work; signing another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.