NATIONAL COLLEGE OF PUBLIC ADMINISTRATION AND GOVERNANCE

UNIVERSITY OF THE PHILIPPINES DILIMAN

PA 131 - Public Fiscal Administration

Course Syllabus

Section: PA 131 THW Faculty-in-Charge: Asst. Prof. Herisadel P. Flores, MDE

Schedule: TTh 1:00 - 2:30 PM E-mail: hpflores@up.edu.ph
Classroom: NCPAG 301 Office: NCPAG 203-J
Edmodo Group: PA 131 1S AY201819 Consultation Hours: Tues & Thurs, 3:00-5:00 PM
Edmodo Code: pwt73m

I. Course Description

The organization and procedure of efficient fiscal management including tax administration, expenditure
control, auditing, purchasing and debt administration.

II. Course Objectives

At the end of the course, the student is expected to acquire a critical understanding of the following:
1. The rationale for public sector intervention and how the government can stimulate and sustain
development through sound fiscal administration;
2. The government planning and budgeting processes, the relationship between the two, and their
implications to the attainment of government goals;
3. Taxation, public borrowing, official development assistance, and other approaches in financing
government expenditures; and
4. Contemporary issues and problems in Public Fiscal Administration.

III. Course Outline and Schedule

Date Activity/ies To Do
Aug 14 Introduction of FIC and Workshop on “What I Want from Participate in the Workshop
the Government? What I Want for the Country?”
Aug 16 • Reporting and discussion of outputs in the workshop on Report Workshop Outputs;
“What I Want from the Government? What I Want for Participate in the Discussion;
the Country?” Read the course syllabus;
• Course Orientation Assignment: Join Edmodo
group.
Aug 23 Review of Basic Economic Concepts and Principles Read Stiglitz (2000) Chapter 1;
Read Briones (1996) Chapter 1.
Aug 28 Rationale for Public Sector Intervention: Read Stiglitz (2000) Chapters 4;
Market Failure Read Briones (1996) Chapter 1.

Aug 30 Rationale for Public Sector Intervention: Other Factors Read Stiglitz (2000) Chapters 6;
Read Briones (1996) Chapter 1;

Sep 4- National Development Planning: Purpose, Theory and Read Jurado (2003), Reyes
Sep 20 Practice (1993), Briones (1996) Chapter
3, EO 230 and RA 7640; PDP
2011-2016 and PDP 2017-2022.
Sep 25 FIRST EXAMINATION

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 Date Activity/ies To Do
Sep 27- Government Budgeting Principles, Approaches andRead Research and Library
Oct 2 Methods Services – Northern Ireland
Assembly (2010) and Briones
(1996, Chapters 10 & 13).
Oct 4- National Government Budgeting Process Read Blondal (2010); Briones
Oct 16 (1996) Chapter 10; DBM Primer.
Oct 18 Budgeting Issues and Reforms Read Abad (2014) and Diokno
(2014).
Oct 23 SECOND EXAMINATION
Oct 25- Introduction to Taxation Read Stiglitz (2000) Chapter 17;
Oct 30 Briones (1996) Chapters 6-7.
Nov 6- The Philippine Tax System and Performance Read RA 8424 and RA 10963.
Nov 8
Nov 13 Reforming the Philippine Tax System and Administration Read Diokno (2005) and World
Bank (2011).
Nov 15 The Public Sector Deficit and Public Borrowing Read de Dios et al (2004);
Briones (1996) Chapter 14.
Nov 20 Debt Sustainability Management Read UNDP (1999).
Nov 22 Grp. Report No. 1: Taxation Issue and Reform Listen to the report and
participate in the discussion.
Nov 27 Grp. Report No. 2: Official Development Assistance Read NEDA (2000).
Listen to the report and
participate in the discussion.
Nov 29 Grp. Report No. 3: Privatization Read Ocampo (1988).
Listen to the report and
participate in the discussion.
Dec 4 Grp. Report No. 4: Public-Private Partnership Read ADB (2016).
Listen to the report and
participate in the discussion.
Dec 6 Grp. Report No. 5: Cost Recovery & User Charges Read Dole & Bartlett (2004).
Listen to the report and
participate in the discussion.
Dec 11 FINAL EXAMINATION

IV. Course Modules and List of Readings

Course Outline Readings

I. Rationale for Public Sector
Intervention
A. Market Failure
B. Public Goods and
Publicly Provided Private
Goods
II. Development Goals of the
Government and
Development Planning
A. Growth Models,
Development Theories
• Joseph E. Stiglitz, Economics of the Public Sector, Third
Edition (New York: W. W. Norton & Co., 2000), Chapters
1 “The Public Sector in a Mixed Economy,” 4 “Market
Failure,” and 6 “Public Goods and Publicly Provided
Private Goods.”
• Leonor M. Briones, Philippine Public Fiscal Administration,
Vol. 1 (Manila: FAFI, 1996), Chapters 1 “Overview”.
• Gonzalo M. Jurado, “Growth Models, Development Planning,
and Implementation in the Philippines,” Philippine
Journal of Development Number 55, vol. 30, no. 1 (First
Semester 2003).

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Course Outline Readings
and Development • Danilo Reyes, “The Crisis of Underdevelopment: A
Planning in the Reexamination of Economic Models in the Third World.”
Philippines In Bautista, Victoria A., et al. (eds.), Introduction to
B. Examining the Philippine Public Administration in the Philippines: A Reader. 1st
Development Plan 2017- edition (Quezon City: UP NCPAG, 1993) pp. 239-267.
2022 • Leonor M. Briones, Philippine Public Fiscal Administration,
C. Overview of National Vol. 1 (Manila: FAFI, 1996), Chapter 3 “Development
Development Planning: Finance.”
Actors, Structure and • Republic of the Philippines. Philippine Development Plan
Process 2011-2016.
• Republic of the Philippines. Philippine Development Plan
2017-2022.
• Executive Order No. 230. Reorganizing the National
Economic and Development Authority.
• Republic Act No. 7640. An Act Constituting the Legislative-
Executive Development Advisory Council.

III. Government Budgeting • Research and Library Services, Northern Ireland Assembly.
A. Government “Methods of Budgeting”, Research Paper 06/10 (January
Budgeting: Functions 2010).
and Methods • Blondal, Jon R. “Budgeting in the Philippines.” OECD
B. The Philippine Journal on Budgeting, Vol. 2010/2.
Government Budgeting • Briones, Leonor M. Philippine Public Fiscal Administration,
Process vol. 1, Manila: FAFI, 1996. Chapters 10 “Theory of the
C. Budget Reforms Budget: Application to Developing Countries” and 13
“The Budget Process and Significant Budgetary
Innovations.”
• Department of Budget and Management (DBM). Primer on
Government Budgeting. (Manila: DBM, n.d.)
• Abad, Florencio. “On the Cusp of Budget Transformation:
The Work for an Inclusive Budget Process under the
Aquino Administration.” The Philippine Review of
Economics Vol. LI, No. 1, June 2014.
• Diokno, Benjamin E. “Recent Philippine Budget Reforms:
Separating the Chaff from the Grain, the Whimsical from
the Real.” The Philippine Review of Economics Vol. LI,
No. 1, June 2014.

IV. Financing the • Joseph E. Stiglitz, Economics of the Public Sector, Third
Government: Taxation Edition (New York: W. W. Norton & Co., 2000), Chapter
A. Principles of Taxation 17 “Introduction to Taxation.”
B. The Philippine Tax • Leonor M. Briones, Philippine Public Fiscal Administration,
System vol. 1, Manila: FAFI, 1996. Chapters 6-7.
C. Reforming the • Leonor M. Briones, “Towards a Progressive, Simple and
Philippine Tax System Buoyant Tax System in the Philippines.” In The State and
the Market, Chapter 13. Edited by F.S. Sta. Ana. 1998.
• Republic Act No. 8424. The National Internal Revenue Code
of 1997.

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Course Outline
V. Financing the
Government: Other
Modes
A. The Public Sector
Deficit
B. Public Borrowing
C. Official Development
Assistance
D. Public-Private
Partnership
E. Cost Recovery and
User Charges
Readings
• Benjamin E. Diokno, Reforming the Philippine Tax System:
Lessons from Two Tax Reform Programs. March 30,
2005. www.econ.upd.edu.ph.
• The World Bank. Philippines Public Expenditure Review:
Strengthening Public Finance for More Inclusive Growth,
June 2011.
• Emmanuel De Dios, et al., August 23, 2004. The Deepening
Crisis: The Real Score on Deficits and the Public Debt,
Diliman, Quezon City: UPSE.
• Leonor M. Briones, Philippine Public Fiscal Administration,
vol. 1, Manila: FAFI, 1996. Chapters 14.
• Leonor M. Briones, The Process of Debt in South East Asia:
Focus on the Philippines. Paper presented at the
International Conference on Colonialism to Globalization.
New Delhi, India 2-6 February 1998.
• United Nations Development Programme, Debt and
Sustainable Development, Technical Advisory Paper No. 4,
May 1999.
• NEDA, ODA Handbook: Guidelines on the Availment of
Official Development Assistance (Pasig City: NEDA,
2000).
• Asian Development Bank. Public-Private Partnership
Handbook. Sections 1-2, pp. 1-10. Available online at
http://www.adb.org/sites/default/files/institutional-
document/31484/public-private-partnership.pdf
• Philippine Institute of Development Studies. “Public-Private
Partnership.” Economic Issue of the Day Vol. XXII, No. 1
(March 2012). Available online at
http://dirp3.pids.gov.ph/ris/eid/pidseid1201_rev.pdf
• David Dole and Ian Bartlett, Beyond Cost Recovery: Setting
User Charges for Financial, Economic and Social Goals
(Manila: Asian Development Bank, 2004).Available at
www.adb.org/Documents/ERD/Technical_Notes/tn010.pdf

Course Requirements: Students will be evaluated on the basis of class

participation, a group presentation, a group term paper, individual papers, Grade Equivalent
and three long exams. The distribution of the final course grade from the
various requirements is: 95-100 1.00
90-94 1.25
1. Attendance and Class Participation 10% 85-89 1.50
2. Quizzes 10% 80-84 1.75
2. Individual Papers (Film Showing, Field Trip and/or Forum) 10% 75-79 2.00
3. Group Report 15% 70-74 2.25
4. Group Term Paper 15% 67-69 2.50
5. Examinations 40% 64-66 2.75
___________ 60-63 3.00
Total 100% 50-59 4.00
0-49 5.00

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