Modul

The assessment is carried out as partial exams (according to Section 4 (2), 1-3 SPO) of the core course and further single courses of this module, whose sum of credits must meet the minimum requirement of credits of this module. The assessment procedures are described for each course of the module separately.

The overall grade of the module is the average of the grades for each course weighted by the credits and truncated after the first decimal.

The student

• understands the theory and politics of taxation
• has knowledge in the area of public debt.
• understands efficiency problems of public organizations.
• is able to work on fiscal problems.

At least one of the courses "Public Management" or "Basics of German Company Tax Law and Tax Planning" is mandatory in the module and must be successfully examined.

As a branch of Economics, Public Finance is concerned with the theory and policy of the public sector and its interrelations with the private sector. It analyzes the economic role of the state from a normative as well as from a positive point of view. The normative view examines efficiency- and equity-oriented motives for government intervention and develops fiscal policy guidelines. The positive view explains the actual behavior of economic agents in public sector affairs.

In the course of the lectures within this module the students achieve knowledge in the areas of public revenues, national and international law of taxation and theory of public sector organizations.

Basic knowledge in the area of public finance and public management is required.

The total workload for this module is approximately 270 hours. For further information see German version.