110年第2學期-6272 財政與預算 課程資訊

評分方式

評分項目	配分比例	說明
Class Participation	40	Mainly on performance of introducing research paper
Final Presentation	60	Mainly on performance of individual research topic

教育目標

Students are required to know the public expenditure and revenue in Taiwan as well as USA after taking the course. I will divide the topic into two parts: mainly revenue side and expenditure side (budgeting institutions). On revenue side, selective topic includes: overview of taxing system, income tax, sales tax, property tax, and others. On expenditure side, I will briefly introduce the very typical budget cycle of most governments practice: budget planning, budget preparation, budget reviewing, budget execution, and the final auditing. In addition to the institutional arrangements regarding public finance and budgeting, selective policy issues with respect to public fiance will be offered in this course. I have chosen several topical research papers on incremental budgeting, performance budgeting, fiscal decentralization, revenue diversification, tax governance and so on.

基本資料

選修課，學分數：0-3
上課時間：一/2,3,4[SS423]
修課班級：共選修3-博(社科院開)
修課年級：年級以上
選課備註：「全球與公共事務」英語碩士學分學程選修課程，全英語授課

參考書目

Fiscal Administration: Analysis and Applications for the Public Sector, John Mikesell, Belmont CA: Wadsworth/Thompson Learning