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Public finances

Course Description: This course covers the fundamental concepts related to public finance.
Credit hours: 3
Prerequisites: ECO 230
Objectives of the course :

Definition of basic concepts related to the components of the state budget (expenditures - revenues - budget).
Comparison between Conventional Financial Systems and the Islamic Financial System.
Analysis of the relationship between budget components and economic performance indicators.

Course outputs :

Knowledge and understanding:
1.1 Defines basic terms related to budgeting components.
1.2 Defines the relationship between budget items and economic performance indicators.
Skills:
2.1 Analyzes the relationship between budgetary items and economic performance indicators.
Applies concepts and theories to critical thinking and the innovation of solutions to financial problems.
Values, autonomy and responsibility:
Adheres to Islamic values in individual and collective work.
3.2 Good morals, self-confidence, and belonging to the homeland are represented.

Additional information:

Course Topics:
The conceptual introduction to public finance.
What are overhead expenses and their divisions.
Effects of direct and indirect public spending.
Expenditure effects + cost efficiency and effectiveness.
Overhead efficiency and effectiveness.
Overhead Expenses – An Islamic Perspective.
Overhead Expenses – An Islamic Perspective.
Government revenue from the public sector.
Midterm exam.
Taxation: its components, base, and types.
Problems with the technical regulation of taxes.
The role of Zakat in Islamic finance.
Public loans.
The state budget.
Fiscal policy and its role in the national economy.

  • Last updated: 2026-06-14

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