Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
2nd Year
Course No: B. Com. 207: PUBLIC FINANCE
Total Marks: 90
Objectives: To acquaint and Learners on
Public Finance.
Block I: Introduction: 18
Nature
and Scope of Public Finance; Private and Public Finance; Keynes Theory of
Public Finance; the Principles of Maximum Social Advantage
Block II: Financial Administration: 18
Meaning;
Principles; Agencies Involved; Executives; Legislative; Finance Ministry;
Budgetary Control System; Techniques of Budgeting; Performance Budget;
Zero-Base Budgeting.
Block III: Public Revenues: 18
Meaning
and Classification of Public Revenue; Sources; Tax and Non-Tax Revenue; Cannons
of Taxation; Impact and Incidence of Taxes; Taxable Capacity
Block IV: Public Expenditure: 18
Meaning
and Scope; Reasons of Growth of Public Expenditure; Objectives of Public
Expenditure; Effects of Public Expenditure on Production; Distribution;
Economic Stability and Economic Development.
Block V: Specific Issues of Public Finance
in India: 18
Specific
issues of Public Finance in India:
Ø Growth
of internal and external public debt in India.
Ø Union-state
Financial Relations.
Ø Finance
Commission (Recent).
Ø Deficits
Financing.
Ø Local
Finance-Municipalities, Municipal Corporation, Gram Panchayat.
Suggested Readings:
1. Tyagi;
B. P: Public Finance; Jai Prakash Nath and Co.; Meerut.
2. Sundaram
and Sundaram: Public Finance; Sultan Chand & Sons; New Delhi.
3. Delton:
Public Finance; Tata McGraw Hill Education Pvt. Ltd.; New Delhi.
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