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Govind Guru Tribal University M.Com Previous EAFM 4314 - PUBLIC FINANCE Syllabus 4314 M.Com (EAFM): Previous 8.4 Public Finance Unit-I Introduction: Meaning, nature scope and boundaries of public finance; similarities and dissimilarities of public finance; public finance and the economy; Principle of maximum social advantage. Unit-II Public Revenue: General, Canons and objectives of Taxation; features of good tax system; Incidence and Impact of Taxes; theories of tax shifting, problem of double taxation; principles of taxation; optimum taxation system; classification and selection of taxes; effect of taxation; Introduction of Goods and services tax(GST). Unit-III Public Expenditure: General, meaning, nature, kinds, Canons of public expenditure, theories of increasing public expenditure, effects of public expenditure. Public Debt: Meaning, kinds, limits; public v/s private debt; Burden of debt; Debt management policy; public debt of India. Unit-IV Public Budget: Meaning, concepts and kinds; economic classification; functional classification; programme, performance and zero budgeting. Balance Budget: meaning, budgetary deficit v/s fiscal deficit, favor and against of balance budget, balanced budget multiplier, Fiscal policy in reference of India. Unit-V Federal Finance: Introduction, rational, principles of resource allocation, federal financial adjustments. System of Resource: transfer, Indian federal finance position of government of India finance, Recent trends in Indian Tax system. Suggested Readings: 1. Bhatia H C: Public Finance; Vikas Publishing House, New Delhi. 2. Chand S N: Atlantic Publishers, New Delhi. 3. Dewett K K :Modern Economic Theory 4. Jain P C.: Economics and public finance; Atlantic Publishers. 5. Jhingan.M.L.: Public Finance; Vrinda Publications, New Delhi. 6. Mathur M : Vitya Arthshastra; Himanshu Publishing House, Udaipur, (Hindi). 42 |
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