Brief Course Description
1. Course Title:
Local Government Finance
2. Language of Instruction:
Tiếng Việt
3. Course Code:
PUF504011
4. Credits:
3
5. Course Objectives:
The course provides conceptual foundations and knowledge of intergovernmental finance, fiscal decentralization, as well as municipal government budgets.
6. Brief Description of Course Content:
The course provides conceptual foundations and knowledge of intergovernmental finance, fiscal decentralization, as well as municipal government budgets. First, the course introduces key concepts, main sources of revenue and local government's spending responsibilities. The course then discusses the challenges related to revenue management functions, the issues of managing and controlling expenditures in order to be able to efficiently and effectively deliver local services. In addition, the course also describes local budgeting processes, the scope of local government autonomy and debt management. Finally, the course examines accountability across levels of government and between government and citizens: Outlining institutional models, intergovernmental finance, fiscal decentralization: Identifying and building fiscal transfers. Intergovernmental lockers: Identify ways to build local revenue streams and control expenditures; Point out the shortcomings in the finances of specific local governments; Analysis of local government debt and debt limit; Explain what governments pursue local fiscal disciplines and accountability.