- Docente: Adriano Di Pietro
- Credits: 9
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Single cycle degree programme (LMCU) in Law (cod. 9232)
Learning outcomes
The course aims to offer a current framework of the financial system. It combines the legal, structural and constitutional analysis of the forms of taxation, with the choice of financing the functions and services performed in the budgets of the State, the Regions and local authorities. These guarantee financial equilibrium, respecting the constitutional precept and the European constraints and the sustainability of those social rights that the Constitution protects at the different levels of territorial government of public finance. In this way, public budgets integrate national and European financial forecasting choices with administrative efficiency in the management of financial resources, according to constantly evolving accounting procedures. Therefore financial law immediately enhances the training acquired under constitutional law and, subsequently, helps to better understand tax law, administrative law, European law and regional law, thus contributing to completing the legal training of the master's degree in current terms.
Course contents
. Public law and financial system
1.1. Public finance between Government and Parliament
Tax revenue and public expenditure.
Parliament's legislative consent and responsibility for managing the Government of public financial resources for revenue and expenditure
The European public finance constraints on tax legislation and public spending legislation
Public spending and its sustainability: the essential levels of performance
The European constraints on the state budget
1.2. Public finance between State and regional and territorial bodies
The forms of regional and local financing and vertical subsidiarity
Characters and forms of regional and local tributary autonomy
Administrative responsibility for the expenditure of regional and local authorities
The budgets of Regions and Municipalities structure and functions
The budgets of Regions and Municipalities and the constraint of the European Stability Pact
1.3. The sources of the financial system
European Treaty with financial and tax constraints
Italian Constitution: the centrality of parliamentary consensus in tax decisions and the
I share among the taxpayers of the economic sacrifice for the financing of public expenditure
Tax legislation and expenditure legislation substantial effects and budget forecasts
Budget law
Budget management procedures and public accounting
2. Public finance and economic policies
The economic effects of taxes: the effectiveness of taxation.
Progressivity and tax regressivity. Transfer of the economic burden of taxes
The economic effects of the budget. Expansive policies of public spending
European economic policies and public finance
3. National financial system, national taxation and European market
3.1. European economic integration and the role of national taxation
The European market and the tax harmonization of taxes on consumption and production
The European market and tax competition in income taxes
3.2. European financial order and national financial constraints
The government of the single currency
The objectives of European economic policy
Sustainability of public budgets
4. Financial regulation and management of financial resources
4.1. The state budget: functions
The centrality of parliamentary consent to the budget
The budget as a guarantee of the European financial balance
Authorization and approval of revenue and expenditure from approval to approval with progressive integration of legislative innovation in the forecast budget
The difficult programming function: Economic and financial document and multi-year budget
Responsibility for European financial constraints and constraints for subsequent expenditure legislation
4.2. The state budget: structure
Characters of the budget
Budget structure: from accounting representation of legislation to the definition of government missions
4.3. The state budget: implementation
Management accounting procedures and rules
Management and concurrent legislative production
The results of budget management and reporting
Controls: the role of the Court of Auditors on the spending laws and the forecast balance with the assessment of equalization
Control over regional and municipal budgets
Readings/Bibliography
Adriano Di Pietro, Lezioni di Diritto finanziario
di prossima pubblicazione
A.DI PIETRO, Il consenso all'imposizione e la sua legge, in Rass. trib, 2012
I. CIOLLI, Le ragioni dei diritti e il pareggio di bilancio, Roma, 2012
A. MORRONE, Crisi economica e diritti. Appunti per lo Stato costituzionale in Europa, in Quad. Cost., 1/2014,
G. MARZULLI, L’insostenibile leggerezza della costituzione europea di fronte alla crisi finanziaria, tra omogeneità costituzionale presunta e limiti effettivi dell’integrazione asimmetrica, in federalismi.it, 19/2014, 13
BARATTA, I vincoli imposti dal Fiscal Compact ai bilanci nazionali, in federalismi.it, 17/2014;
C: BUZZACCHI, Bilancio e stabilità, Milano, 2015
Teaching methods
The course takes place with lectures.These will be integrated during the course by the following interventions History of public finance held by academics Jurisprudence of the constitutional court concerning financial interest and protection of social rights held by constitutional judges Experiences and methods of the Parliamentary Budget Office kept by members of the office
Assessment methods
oral exam
Teaching tools
A tutoring activity is provided as well for the necessary connection with the additional activities of the lectures
Office hours
See the website of Adriano Di Pietro