Netiquette

 Use your full name in the Online Class, do not use code names or account of other
people
 Be On time – at least 20 minutes before the class
 Find a quiet and comfortable place to work
 Mute microphone if not speaking to avoid unnecessary noise
 Turn on your video
 Use the chat box or Raise Hand for any questions or to say something
 When speaking, say your name first so everyone would know who is talking
 Wear appropriate cloths
 Refrain from eating
 Be Respectful and attentive at all times
NEW NORMAL
ONLINE CLASS
Learning management system
✘ Introduce your self
✘ What is your expectation in this subject
✘ Give at least 3 government agencies that you know and
what are their functions
✘ In your own opinion, what is the relevance of Tax to you
and to your family
 PA 10
Public Fiscal
Administration
COURSE SYLLABUS
Course Title : Local and Regional Administration
Course Code : PA 10
Course Credit : 3 units

Course Description:
The organization and procedure of efficient fiscal management including tax administration, expenditure control,
auditing, purchasing and debt administration.
Course Objectives:
a. The rationale for public sector intervention and how the government can stimulate and sustain development through
sound fiscal administration;
b. The government planning and budgeting processes, the relationship between the two, and their implications to the
attainment of government goals;
c. Taxation, public borrowing, official development assistance, and other approaches in financing government
expenditures; and
d. Contemporary issues and problems in Public Fiscal Administration.
 Weeks/Hours Subject Matter

1st Week to 3rd week Rationale for Public Sector Intervention

4th week to 6th week Development Goals of the Government and Development Planning
PRELIMINARY EXAMINATION

7th week to 10th week Government Budgeting

11th week to 13th week Financing the Government: Taxation

14th week to 16th week Financing the Government: Other Modes

MID-TERM EXAMINATION

16th to 17th week Special Issues of Government Budgeting and Programs

FINAL EXAMINATION
 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).
 Danilo Reyes, “The Crisis of Underdevelopment: A Reexamination of
Economic Models in the Third World.” In Bautista, Victoria A., et al. (eds.),
Introduction to Public Administration in the Philippines: A Reader. 1st edition
(Quezon City: UP NCPAG, 1993) pp. 239-267.
 Leonor M. Briones, Philippine Public Fiscal Administration, Vol. 1 (Manila:
FAFI, 1996), Chapter 3 “Development Finance.”
• Republic of the Philippines. Philippine Development Plan 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. ‘
• Briones, Leonor M. Philippine Public Fiscal Administration, vol. 1, Manila:
FAFI, 1996. Chapters 10 “Theory of the Budget: Application to Developing
Countries” and 13 “The Budget Process and Significant Budgetary
Innovations.”
• Leonor M. Briones, Philippine Public Fiscal Administration, vol. 1, Manila:
FAFI, 1996. Chapters 6-7.