Virtual Program | Public Budget

Professor in charge:

• Ms. Luciana Díaz Frers

Contents:

•  Justifications for state intervention.
• State failures, market failures, a constantly evolving discussion.
• Welfare economics, public goods, efficiency, etc.

Teacher in charge:

• Luciana Díaz Frers

Contents:

• Definitions.
• Regulatory framework of the national budget.
• What the national budget covers and what it does not cover.

Professor in charge:

• Juan Surraco

Contents:

• Budgetary principles.
• Budget classifications.
• Budget analysis.
• Cost-benefit and cost-effectiveness analysis.

Professor in charge:

• Gabriel Esterelles

Contents:

• Introduction to the budget cycle.
• The four stages.
• Budget formulation: key budget projections: inflation, interest rates, exchange rate.
• Impact of these variables on public resources and expenditures. Budgetary policy guiding expenditures.
•  Projections of overall expenses and distribution by agency. Budget approval.
• The role of Congress.
• Budget Execution
• Budgetary modifications.
• Superpowers for the Executive: the trade-off between flexibility and rigidity.
• The situation in Argentina at the national level and in the provinces.
• Survey in Latin America.

Professor in charge:

• Estefanía Casadei

Contents:

• Importance of budget transparency.
• Good practices in the presentation of budget information.
• Regulation of budget transparency in Argentina.
• Key budget documents.
• International and subnational budget transparency indices.

Professor in charge:

• Estefanía Casadei

Contents:

• Definition of budgeting technique.
• Usefulness and existing techniques.
• Program Budgeting.
• Definitions and basic concepts.
• Applied example: Ministry of Health.
• Results-oriented budgeting.
• General aspects and example of a results-oriented budget program:
• Families for Social Inclusion.
• Gender-sensitive budgets.
• Budgetary analysis techniques with a gender perspective.

Teacher in charge:

• Luciana Díaz Frers

Contents:

• Federalism in theory.
• The practice in Argentina.
• The labyrinth of co-participation and the parallel paths to the labyrinth in the geographical allocation of the National Budget.

Teacher in charge:

• Luciana Díaz Frers

Contents:

• Theory on taxes.
• In practice: the Argentine tax structure.
• Comparison with other countries.
• Evolution.
• Some notes on certain taxes under discussion.

Professor in charge:

• Horacio Piffano

Contents:

• Subnational taxes.
• Direct and indirect transaction taxes.
• The debate in the '90s about sales tax.
• Advantages and disadvantages of each alternative.

Professor in charge:

• Sergio Gramajo

Contents:

• Paradigm shift: the Buenos Aires case.
• Budget: Budget moments or budget movements?
• Planning: monopolization of information versus democratization of knowledge: the case of the municipality of Morón.
• Budget items.
• Planning / towards a new public administration.