UNIVERSITY OF CRIMINAL INVESTIGATION AND POLICE STUDIES

THE SPECIALIST ACADEMIC STUDIES OF CRIMINALISTICS

Course:

Fiscal Management

Course Code: D5I4

ECTS: 6

Course Status:

Elective

Number of Effective Classes (Per Week): 3 + 1

Theoretical Education:

Practical Training:

Research Study Project:

3

1

-

Prerequisite/s: None

Educational Objective: Acquiring the knowledge of basic public financial institutions, comparative analysis of public revenues and expenditures, comparative analysis of the budget and public debt and the significance of public finances for functioning of a state.

Projected Outcome: To have knowledge on the mechanisms of public revenue collection and their use to cover public expenditures.

Course Contents/Structure

Theoretical education: public finances and financial law; public finances and financial policy; contemporary concept of public expenditures; fiscal revenues; non-fiscal and para-state income sources; budget; budget procedure; public funds; public debt; public credit, tax system and tax policy, tax procedure.

Practical training: exercises, study research paper, analysis of certain forms of public revenues and expenditures.

Teaching Methods: Lecture, Modified Lecture, Case Study.

Assessment (Maximum Number of Points: 100)

Pre-Exam Obligations

No. of Points

Final Examination

No. of Points

Active participation in classes

20

Oral examination

50

Practical training

15

Research study paper

15

Textbook/s

1. Милошевић, Г. Б. Теорија и пракса финансијског права, Београд: Криминалистичко-полицијска академија, 2011.