open educational resources | Samuel Adegboyega University
Objectives of the Course
Examines policy options, with their strategic trade-offs and operational implications, for the design and implementation of public finance in both high-income countries as well as developing and transitional economies. Covers the role and size of the public sector, including the rationale for public sector interventions such as market failure and distributional concerns; key factors determining a nation’s fiscal architecture; public resource mobilization via user charges and taxation (including the economics of taxation, taxation of income, wealth, consumption and trade, tax incentives, tax compliance and enforcement, and tax reform); public expenditure policy, including assessment of government social protection programs and public sector efficiency and effectiveness; fiscal balance and deficit financing; and fiscal decentralization and intergovernmental fiscal relations. Emphasizes utilization of theoretical and applied techniques in a comparative context for evaluation of the impact of alternative resource mobilization and expenditure policies on allocative efficiency, social equity, and economic growth.