General description
Inputs:
Studying public finance module entails:
• Introduction of this science and defining its relation to other laws and other human science branches
• To explain the three basic financial tools that the public finance science regulates such as general revenues, general expenses and general budget
• Applied study of revenues, expenses and general budget in Syria
Outputs:
To show the importance of public finance for law students not only for economy students.
To show that public finance is taught from a legal perspective in the faculty of law. To teach public expenses, their elements and regulations, and the public revenues and their legal system.
To teach the public budget, their characteristics and various stages and to show that it is a law of special nature.
Topics:
To study various stages of establishment and development of public finance, whether the neutral public finance, or the intervening public finance.
To be aware of the three basic financial tools:
o Public expenses, their definition, elements and regulations of public expenditure, the role of public expenses in the financial and economical policy of the state.
o Various kinds of public revenues such as revenues of state properties, fees, taxes, loans and issuance of banknotes
o To thoroughly recognize taxes and fees since they are part of the sovereignty revenues of the state
o Public budget: its definition and difference from similar financial accounts, features and characteristics of the public budget
o Basic principles of the public budget (annual budget, budgetary unit, comprehensive budget, budget circular and budget balance)
o Main stages of the public budget: budgeting, authorization, execution, and execution control)