Municipal Budget System (ILV)

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Course numberM-PM2.06
Course codeKoHawe
Curriculum2011
Semester of degree program Semester 2
Mode of delivery Presencecourse
SPPW2,0
ECTS credits3,0
Language of instruction German

As part of the "Public Finance and Policy" module, students acquire an in-depth economics, law and political science expertise in the fields of fiscal equalization relationships between federal, state and local governments, the design of public financial management and budget policy at the community level (including a special consideration of the financing of municipal investment projects) and overlooking the communal specific political and democratic pattern.

Structure of the municipal budget, development and implementation of municipal budgets; Legal basis (estimates and accounts of the Regulation); usage and financing side of the municipal budget (ordinary and extraordinary budget); differences in budgetary matters between cities and towns; compensation and pricing policies; problems and techniques of municipal financial and debt management; reform projects in the area of local public financial management (eg introduction of global budgets, decentralized responsibility, etc.).

Books:

Kobayashi, B.H., Ribenstein, L.E. (2007): Economics of Federalism, Vol. I und II, Cheltenham, Northampton: Edward Elgar.

Bosch, N., Durán, J.M. (2008): Fiscal Federailsm and Political Decentralization, Cheltenham, Northampton,: Edward Elgar.

Lehner, G. (2007): Länderausgaben, Wien: Braumüller.

Bußjäger, P. (2006): Finanzausgleich und Finanzverfassung auf dem Prüfstand, Wien. Braumüller.

Bauer, H. (2008): Finanzausgleich 2008: Ein Handbuch - mit Kommentar zum FAG 2008, Wien, Graz: NWV.

Bröthaler, J. Bauer, H., Schönbäck, W. (2006): Österreichs Gemeinden im Netz der finanziellen Transfers: Steuerung, Förderung, Belastung, Wien, New York: Springer.

Steger, G. (2002): Öffentliche Haushalte in Österreich, Wien: VÖ.

Journals:

Journal of Public Economics

Journal of Local Public Finance

International Tax and Public Finance

Finance Archive:

Das öffentliche Haushaltswesen in Österreich

Der Gemeindehaushalt

Österreichisches Jahrbuch für Politik

Kärntner Jahrbuch für Politik

Continuous Assessment character