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Public Finance and the Tax System

Course Description: The course focuses on presenting the fundamental concepts related to public finance and the tax system. It aims to introduce students to the state budget, public revenues and expenditures, and the deficits that government systems may experience. It also covers the mechanism of revenue collection, the types of financing that countries resort to in case of a budget deficit, in addition to clarifying the importance of fiscal policies and the role of international financial institutions in financing developing countries.
Credit hours: 3
Objectives of the course :

Upon completion of the course, the student will be able to:
Understanding the basic concepts related to the public budget, revenues, and expenditures.
Understanding the core concepts associated with the general tax system.
Understanding the fundamental concepts associated with the tax system in the Kingdom of Saudi Arabia.
Understanding the basic concepts related to fiscal policies.
Knowledge of international financial institutions.

Course outputs :

Knowledge and understanding:
1- Understanding public finance and the tax system in the Kingdom.
2- Understanding the concepts of budgeting, revenue, and expenses.
Skills:
Ability to understand and analyze budget deficits, know their causes, and how to address them.
2- The ability to analyze and deduce, and the student's familiarity with types of financing in budget deficits, and achieving balance.
3. The ability to work within a team and empower the student with effective communication skills through presenting a group case study
Values
1- The ability to understand and analyze fiscal and monetary policies.
2- The ability to analyze and deduce, and the student's familiarity with types of revenues and expenses.
The ability to work within a team, and to empower the student to determine the size and percentage of taxes.

Additional information:

Course Topics:
The concept of public finance and the tax system.
The Public Budget: Its Development and Forms.
Public spending, public debt.
Expenses in the Kingdom of Saudi Arabia.
Public revenues.
Public revenues in the Kingdom.
Fiscal policies.
Policies in the Kingdom of Saudi Arabia.
Global Financing Institutions.

  • Last updated: 2026-05-05

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