Politici fiscale i bugetare

Curs introductiv

ANDREEA STOIAN
CONF.UNIV.DR .
DEPARTAMENTUL DE FINANE I CEFIMO
ACADEMIA DE STUDII ECONOMICE BUCURETI

Echipa
Conf.univ.dr. Andreea STOIAN Departamentul de Finane i CEFIMO

andreea.stoian@fin.ase.ro
http://www.ase.ro/index.asp?nod=academic&item=detalii_profesori&ID=758
Consultaii: miercuri, orele 15.00-16.30, Departamentul de Finane

Drd. Liliana SIMIONESCU - coala doctoral Finane i Doctorand afiliat

CEFIMO
liliana.simionescu@fin.ase.ro

Drd. Oana IONI - coala doctoral Finane

1. Coninutul i rolul politicilor fiscale i bugetare

Politici fiscale i
bugetare
Coninut

2. Instrumente, cadrul instituional i legislativ

3. Politici privind cheltuielile bugetare
4. Politici privind veniturile bugetare

5. Modaliti de evaluare a eficienei politicilor fiscale i

bugetare
6. Mixul de politici fiscal i bugetare privind echilibrul
general macroeconomic

Acemoglu, D.; Johnson, S.; Robinson, J.: Institutions as a Fundamental Cause of Long-Run Growth, NBER Working Papers Series, 2004
Auerbach, A.J.; J. R. Hines: Taxation and Economic Efficency, NBER Working Paper Series, 2001
Barro, R.J.; C. Sahasakul: Measuring the Marginal Tax Rate from the Individual Income Tax, The Journal of Business, Vol. 56, No.4, 1983
Caplin, A.; L. John: The Social Discount Rate, NBER Working Paper Series, 2000

Politici fiscale i
bugetare
Bibliografie

Cullis, J., Jones, P. (1998), Public Finance and Public Choise, Oxford
Gruber, J. (2009), Public Finance and Public Policy, 3rd Edition, Worth Publishers, New York
Lindert, P.H.:Why The Welfare State Looks Like A Free Lunch?, NBER Working Paper Series, 2003
Moteanu, T. i colectiv (2005), Politici fiscale i bugetare europene, Editura universitar, Bucureti
Moteanu, T. (2006), Factorii instituionali i influena acestora asupra dezvoltrii economice, Editura ASE Bucureti
Rosen, H.S., Gayer, T. (2007), Public Finance, Eighth Edition, McGraw-Hill/Irwin, New York
Stiglitz, J.E. (2000), Economics of the Public Sector, Third Edition, W.W. Norton & Co., New York
Vcrel, I. (2011), Starea economiei i finanelor publice ale Romniei n context european n perioada 1990-2010, Editura Academiei Romne, Bucureti
Vcrel, I. (coord.), Finane publice, Ediia a VI-a, Editura Didactic i Pedagogic, 2006
Legea privind responsabilitatea fiscal bugetar, nr.69/2010, cu toate modificrile i completrile ulterioare
Strategia Fiscal-Bugetar
Pactul de Stabilitate si Crestere Economica
Pactul de Stabilitate Fiscala
Alte referine bibliografice recomandate pe parcurs

Examen scris 60%

Evaluare seminar 40%
Politici fiscale i
bugetare
Evaluarea
cunotinelor

Politici fiscale i bugetare disciplin de

studiu

Politici fiscale i bugetare. Obiective

GENERALE

Aplicarea
conceptelor,
principiilor,
elementelor,
abordrilor,
metodelor
i
instrumentelor
de
analiz
consacrate n literatura de
specialitate i n practic privind
politicile fiscale i bugetare.

SPECIFICE
Cunoaterea i nelegerea conceptelor,
principiilor, elementelor, abordrilor,
metodelor i instrumentelor de analiz
Aplicarea indicatorilor specifici de analiz la
nivelul de politicilor fiscale i bugetare
Analiza problematicilor pe componente ale
politicilor fiscale i bugetare
Evaluarea politicilor fiscale i bugetare prin
aplicarea metodelor recomandate n literatura
de specialitate, precum i a celor folosite n
practica diferitelor ri

Politici fiscale i
bugetare
Competene

Utilizarea adecvat a conceptelor, teoriilor,

metodelor i instrumentelor de natur
financiar n entitile/organizaiile private
i publice

Culegerea, analiza i interpretarea de date

i informaii referitoare la probleme
economico-financiare

Politici fiscale i
bugetare
Fapte concrete

The Wall Street Journal

http://online.wsj.com/articles/eu-prepares-to-reject-frances2015-budget-setting-up-clash-over-deficit-1412538765
http://online.wsj.com/articles/greek-budget-aims-to-cut-taxesand-ease-austerity-measures-1412583910
The Economist
http://www.economist.com/blogs/freeexchange/2014/10/ame
ricas-economy
http://www.economist.com/news/finance-andeconomics/21621883-european-savers-have-suffered-terriblereturns-pension-fundsprudence?fsrc=scn/fb/wl/pe/prudencepenalised
Financial times
Monetary policy: An unconventional tool
Europes recovery is in danger of being a dream
France tells Europe to focus on growth