Guia docente 2023_24
Facultade de Dirección e Xestión Pública
Grado en Dirección y Gestión Pública
 Subjects
  Finance and Tax Law I: Institutions and Sources
   Contents
Topic Sub-topic
FIRST PART: INTRODUCTION TO THE STUDY OF
FINANCE AND TAX LAW
1. Concept and content
2. Principles of financial justice
3. Sources of the Finance and Tax Law
4. Financial power
5. The application and interpretation of the financial rules
SECOND PART: PUBLIC INCOME AND PUBLIC
EXPENDITURE. SUBSIDIES
1. The object of the financial activity. Legal aspects
2. Public income
3. Public expenditure. Budget Law.
4. Subsidies
THIRD PART: TAXES AND ESSENTIAL ELEMENTS 1. Taxes and the tax obligation.
2. Concept and types of taxes
3. Taxpayers
4. Quantification
5. Extinction of the tax obligation
6. Guarantees of the tax debt
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