Public Finance


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.

 

Références

1) Bouvier, Michel ; Esclassan, Marie-Christine ; Lassale, Jean-Pierre, Finances publiques, LGDJ, 2019 (manuel)

2) Mégy, Renan, Les finances publiques en 100 fiches, Ellipses, 2020

3) Guide pratique de la LOLF (performance publique – juin 2012), https://www.performance-publique.budget.gouv.fr/ressources-documentaires/documentation-budgetaire/guide-pratique-lolf#.X1opynvgq70 

4) Beltrame, Pierre, La fiscalité en France : 2019-2020, Hachette supérieur, 2019

5) Cour des comptes (rapport public annuel – insertion finances publiques, rapport sur la situation et les perspectives des finances publiques, rapport sur l'exécution du budget de l'Etat, rapport sur l'exécution des lois de financement de la sécurité sociale, rapport sur les finances publiques locales) : https://www.ccomptes.fr 

6) Site de la direction du budget (accès aux documents budgétaires de référence) : https://www.performance-publique.budget.gouv.fr/documents-budgetaires/lois-projets-lois-documents-annexes-annee