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Centre for Financial and Management Studies (CeFiMS)

Public Financial Management: Revenue

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This module addresses the theory and practice of public finance with special reference to how governments raise revenues. It is concerned with taxation, borrowing and aid. There are economic principles that bear on the issues of financing public expenditure and these are covered in the module. If you have not studied economics before there is an Appendix that covers the relevant microeconomics concepts that underlie taxation theory.

At the same time the module recognises that decisions on taxation, borrowing and aid are not taken solely with reference to economics but also to politics.

For more information about this module, please visit the full entry on the Centre for Financial and Management Studies website.