ENSAE Paris - École d'ingénieurs pour l'économie, la data science, la finance et l'actuariat
ENSAE Paris - École d'ingénieurs pour l'économie, la data science, la finance et l'actuariat
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Public Finance

ECTS:
3

Course Hours:
18

Tutorials Hours:
0

Language:
French

Examination Modality:
mém.

Objective

This course looks at the implementation of budgetary policy and the legal principles that govern the mechanisms of public spending.

 

Planning

  1. Introduction- Overall presentation of the public finances. Community supervision of the national public finances.
  2. Elaboration and presentation of the state budget- The structure of the state budget. The main budgetary principles. The budgetary procedure.
  3. The LOLF- Tool for modernising public management. Reinforcing parliament's financial powers.
  4. Execution of the budget- Execution of financial law. The main principles of public accounting. Regulatory powers in budgetary questions. Controls on the public finances.
  5. Focus on two essential issues- Spending on personnel. Managing the national debt.
  6. The French tax system- The architecture of the French tax system. Presentation of the main taxes. Tax policy since 2002.
  7. Local finances- The budgets of local authorities. Financial relations between the state and local authorities. Financial compensation for transfers of knowledge to local authorities.
  8. Social finances- The laws on social security funding. Financing welfare protection. Health insurance. Pensions reform.
  9. European Union finances- The EU budget. The French contribution to the EU budget. Financial perspectives 2007-2013.

 

References

F. Huart (2016), Economie des finances publiques, Dunod, 2ème edition.

F. Brigaud, V. Uher, R. Degron (2021), Finances publiques, Dunod, 5ème edition.

Site internet de Fipeco, Finances publiques et économie

Sites internets et publications du ministère des finances (direction du budget, direction générale du Trésor), de la sécurité sociale, de l’observatoire des finances locales

Sites internets et publications de la Cour des comptes, du Haut conseil des finances publiques, du Conseil des prélèvements obligatoires

Sites internets et publications de l’Insee et d’Eurostat sur les finances publiques

Sites internets et publications de la DG ECFIN de la Commission européenne, de l’OCDE et du FMI sur les finances publiques

Littérature économique sur les finances publiques

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