Ateneo - UPO

The course of Public Finance illustrates the role of the government both in principle and in practice. The focus is on the main tax and spending programs used to achieve the state economic goals. Gender topics not icluded in the programme.

BOSI P., GUERRA M. C., I tributi nell’economia italiana, Il Mulino, Bologna, ultima edizione.FIGARI, F., GANDULLIA, L., PIACENTINO D., Ricchezza in eredità. Il Mulino, Bologna.

The course of Public Finance has the following educational objectives :
- KNOWLEDGE AND UNDERSTANDING: theoretical reasons underlying public intervention ; basics of the Italian tax system; theoretical issues underlying the main taxes.
- ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING : ability to assess the main direct and indirect taxes levied in Italy; ability to assess the impact of tax changes.

CFU refer to didattica erogativa (traditional lectures)

Economics (Economia Politica).

The course consists of lectures, exercise classes and possibly testimonials and seminars

The module of Public Finance will be taught in the first semester.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/servicesstudents-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

The exam is written and consists of two parts: 15 multiple choice questions and 3 open questions.

The overall mark for the assessment, expressed on a 30-point scale, is calculated by adding together the points awarded in the two parts. The following levels of achievement correspond to the different mark ranges:
• 18–21/30: knowledge of the essential course content and the ability to apply the tools of economic analysis, although with some uncertainty;
• 22–24/30: adequate knowledge of the course content and a satisfactory ability to apply the tools of economic analysis and support answers with appropriate reasoning;
• 25–27/30: thorough knowledge of the course content, a good ability to apply the tools of economic analysis, and the ability to provide well-reasoned answers;
• 28–30/30: comprehensive and rigorous knowledge of the course content, full command of the tools of economic analysis, independent judgement, and the ability to develop clear and well-supported economic arguments.
Honours may be awarded to students achieving 30/30 whose answers demonstrate particularly thorough preparation, full command of the subject matter, and a high degree of independent judgement.

Students who pass the written exam may take an optional oral exam worth up to 3 additional points.

The program is organized in four main sections:1) General principles of the public intervention in markets.2) Public finance in Italy.3) Economic analysis of the public revenues, with a focus on personal income and corporate taxes.4) Italian tax system.Focus: Inheritnace tax

Understanding of the role played by the state in the economic system.
Understanding of the economic effects of the taxes and knowledge of the Italian tax system.

A correct presentation of the syllabus content guarantees a passing grade, while critical synthesis and the ability to connect different topics elevate it to an advanced level.