NATIONAL COLLEGE OF PUBLIC ADMINISTRATION AND GOVERNANCE

UNIVERSITY OF THE PHILIPPINES

PA 131 - Public Fiscal Administration

Course Syllabus

Section: PA 131 THW Herisadel P. Flores, MDE (Asst.Prof. & Faculty-in-Charge)

Schedule: TTh 1:00–2:30 PM E-mail: herisadelflores@yahoo.com
Classroom: NCPAG Rm. 308 Office: Rm. 203-J/CPAGE
Edmodo Group: PA 131 THW Consultation Hours: T Th 4:00–5:00 PM; WF 3:00-5:00 PM
Edmodo Code: sj936q

I. Course Description

The organization and procedure of efficient fiscal management including tax administration, expenditure
control, auditing, purchasing and debt administration.

II. Course Objectives

At the end of the course, the student is expected to acquire a critical understanding of the following:
1. The rationale for public sector intervention and how the government can stimulate and sustain
development through sound fiscal administration;
2. The government planning and budgeting processes, the relationship between the two, and their
implications to the attainment of government goals;
3. Taxation, public borrowing, official development assistance, and other approaches in financing
government expenditures; and
4. Goals, principles and processes in government accounting and auditing; and fiscal
decentralization and its implications to national socioeconomic development.

III. Course Modules and List of Readings

Course Outline Readings

I. Rationale for Public Sector
Intervention
A. Market Failure
B. Public Goods and
Publicly Provided Private
Goods
C. The Development of
Public Finance
Institutions
II. Development Goals of the
Government
A. Stages of Development
B. Reexamining Economic
Models in the Third
World
C. Development Finance
 Joseph E. Stiglitz, Economics of the Public Sector, Third
Edition (New York: W. W. Norton & Co., 2000),
Chapters 1 “The Public Sector in a Mixed Economy,” 4
“Market Failure,” and 6 “Public Goods and Publicly
Provided Private Goods.”
 Leonor M. Briones, Philippine Public Fiscal Administration,
Vol. 1 (Manila: FAFI, 1996), Chapters 1 “Overview” and
2 “The Development of Public Finance Institutions.”
 Jeffrey D. Sachs, The End of Poverty: Economic Possibilities
for Our Time (New York: Penguin Books, 2005), Chapter
1 “A Global Family Portrait.”
 Danilo Reyes, “The Crisis of Underdevelopment: A
Reexamination of Economic Models in the Third World.”
In Bautista, Victoria A., et al. (eds.), Introduction to
Public Administration in the Philippines: A Reader. 1st
edition (Quezon City: UP NCPAG, 1993) pp. 239-267.

Page 1 of 5
Course Outline Readings
 Leonor M. Briones, Philippine Public Fiscal Administration,
Vol. 1 (Manila: FAFI, 1996), Chapters 3 “Development
Finance.”
 Victoria A. Bautista, et al. (eds.), Introduction to Public
Administration in the Philippines: A Reader. 2nd edition
(Quezon City: UP NCPAG, 2003) pp. 77-108
“Globalization, Nationalism and Public Administration.”
and pp. 254-267 “Fiscal and Monetary Policies as
Constraints to Development.”
 Republic of the Philippines. Progress Report on the
Millennium Development Goals. Manila: Republic of the
Philippines, 2010.
III. Government Planning  Executive Order No. 230. Reorganizing the National
and Budgeting Economic and Development Authority.
A. Government Planning  Republic Act No. 7640. An Act Constituting the Legislative-
B. Government Budgeting Executive Development Advisory Council.
Principles  Republic of the Philippines. Philippine Development Plan
C. The Government 2011-2016.
Budgeting Process  Department of Budget and Management (DBM). Primer on
D. Philippine Fiscal Government Budgeting. (Manila: DBM, n.d.)
Behavior  Briones, Leonor M. Philippine Public Fiscal Administration,
E. Budget Reforms vol. 1, Manila: FAFI, 1996. Chapters 10 “Theory of the
(Report No. 1) Budget: Application to Developing Countries” and 13
“The Budget Process and Significant Budgetary
Innovations.”
 The World Bank. Philippines Public Expenditure
Review: Strengthening Public Finance for More
Inclusive Growth, June 2011.
 Diokno, Benjamin E. “Philippine Fiscal Behavior in Recent
History.” The Philippine Review of Economics Vol.
XLVII, No. 1, June 2010.
 Abad, Florencio. “On the Cusp of Budget Transformation:
The Work for an Inclusive Budget Process under the
Aquino Administration.” The Philippine Review of
Economics Vol. LI, No. 1, June 2014.
 Diokno, Benjamin E. “Recent Philippine Budget Reforms:
Separating the Chaff from the Grain, the Whimsical from
the Real.” The Philippine Review of Economics Vol. LI,
No. 1, June 2014.
IV. Fiscal Accountability  International Monetary Fund. Fiscal Transparency,
(Report No. 2) Accountability, and Risk. IMF, 2012. Available online at
http://www.imf.org/external/np/pp/eng/2012/080712.pdf
 The World Bank. Philippines Public Expenditure and
Financial Accountability (Report No. 54584-PH, 2010).
Available online at http://www-
wds.worldbank.org/external/default/WDSContentServer/
WDSP/IB/2010/07/22/000333037_20100722014910/Rend
ered/PDF/545840ESW0p1171ficial0Use0Only01091.pdf

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Course Outline Readings
M I D T E R M E X A M (OCTOBER 1)
V. Financing the
Government: Taxation
A. Principles of Taxation
B. Reforming the
Philippine Tax System
C. The Sin Tax Law
(Report No. 3)
VI. Financing the
Government: Other
Modes
A. The Public Sector
Deficit
B. Public Borrowing
C. Official Development
Assistance
(Report No. 4)
D. Public-Private
Partnership
(Report No. 5)
E. Cost Recovery and
User Charges
 Joseph E. Stiglitz, Economics of the Public Sector, Third
Edition (New York: W. W. Norton & Co., 2000), Chapter
17 “Introduction to Taxation.”
 Leonor M. Briones, “Towards a Progressive, Simple and
Buoyant Tax System in the Philippines.” In The State and
the Market, Chapter 13. Edited by F.S. Sta. Ana. 1998.
 Leonor M. Briones, Philippine Public Fiscal Administration,
vol. 1, Manila: FAFI, 1996. Chapters 6-7.
 Republic Act No. 8424. The National Internal Revenue Code
of 1997.
 Angel Q. Yoingco and M.A. Lourdes B. Recente. Is there
double taxation in the Philippine Tax System? Asia-
Pacific Tax Bulletin, November/December 2003, 398-402.
 Benjamin E. Diokno, Reforming the Philippine Tax System:
Lessons from Two Tax Reform Programs. March 30,
2005. www.econ.upd.edu.ph.
 Diokno, Benjamin E. “Philippine Fiscal Behavior in Recent
History.” The Philippine Review of Economics Vol.
XLVII, No. 1, June 2010.
 Republic Act No. 10351. An Act Restructuring the Excise
Tax on Alcohol and Tobacco Products by Amending
Sections 141, 142, 143, 144, 145, 8, 131 and 288 of RA
8424, otherwise Known as the National Internal Revenue
Code of 1997, as Amended by RA 9334, and for Other
Purposes.
 Manasan, Rosario and Danileen Kristel C. Parel. “Amending
the Sin Tax Law.” PIDS Discussion Paper Series No.
2013-19, February 2013. Available online at
http://dirp4.pids.gov.ph/ris/dps/pidsdps1319.pdf
 Emmanuel De Dios, et al., August 23, 2004. The Deepening
Crisis: The Real Score on Deficits and the Public Debt,
Diliman, Quezon City: UPSE.
 Leonor M. Briones, Theories of Public Borrowing. Chapter
14.
 Leonor M. Briones, The Process of Debt in South East Asia:
Focus on the Philippines. Paper presented at the
International Conference on Colonialism to Globalization.
New Delhi, India 2-6 February 1998.
 United Nations Development Programme, Debt and
Sustainable Development, Technical Advisory Paper No.
4, May 1999.
 NEDA, ODA Handbook: Guidelines on the Availment of
Official Development Assistance (Pasig City: NEDA,
2000).
 Asian Development Bank. Public-Private Partnership
Handbook. Sections 1-2, pp. 1-10. Available online at
http://www.adb.org/sites/default/files/institutional-
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Course Outline Readings
document/31484/public-private-partnership.pdf
 Philippine Institute of Development Studies. “Public-Private
Partnership.” Economic Issue of the Day Vol. XXII, No. 1
(March 2012). Available online at
http://dirp3.pids.gov.ph/ris/eid/pidseid1201_rev.pdf
 Villamejor-Mendoza, Maria Fe. “Equity and Fairness in
Public-Private Partnerships: The Case of Airport
Infrastructure Development in the Philippines.” Available
online at http://ncpag.upd.edu.ph/wp-
content/uploads/2014/03/kapsfairness.pdf.
 David Dole and Ian Bartlett, Beyond Cost Recovery: Setting
User Charges for Financial, Economic and Social Goals
(Manila: Asian Development Bank, 2004). Available
online at
www.adb.org/Documents/ERD/Technical_Notes/tn010.pd
f
VII. Contemporary  Isla Lipana and Co. “More Value for Your Business:
Issues in Fiscal Investment Incentives in the Philippines.” ILC, 2013.
Administration Available online at
A. Fiscal Incentives http://www.pwc.com/en_PH/ph/business-
(Report No. 6) guides/assets/documents/iip-2013.pdf.
B. Reforms in  Recide, Renato Jr. E. “Towards Rational Fiscal Incentives
Government (Good Investments or Wasted Gifts?” UPSE Discussion
Procurement Paper, June 2006.
(Report No. 7)  Manasan, Rosario G. and Danileen Parel. “The Need (or Not)
for Fiscal Incentives.” Philippine Institute for
Development Studies: Undated. Available online at
http://www.pids.gov.ph/files/outreach/Manasan-Fiscal
%20incentivesb.pdf
 Republic Act No. 9184. The Government Procurement
Reform Act of 2003.
 Revised Implementing Rules and Regulations of RA 9284.
Available online at
http://www.gppb.gov.ph/laws/laws/RevisedIRR.RA9184.p
df
 Senate Economic Planning Office. “Plugging the Loopholes
of the Philippine Procurement System.” SEPO Policy
Brief No. PB-0805, August 2008.
F I N A L E X A M (DECEMBER 1)

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Course Requirements: Students will be evaluated on the basis of class
participation, a group presentation, a group term paper, individual papers, Grade Equivalent
and midterm and final exams.  The distribution of the final course grade
from the various assignments is: 95-100 1.00
90-94 1.25
1. Active Participation in Class Discussions and activities 20% 85-89 1.50
2. Group Presentation 20% 80-84 1.75
3. Group Term Paper 20% 75-79 2.00
4. Midterm and Final Exams 40% 70-74 2.25
___________ 67-69 2.50
Total 100% 64-66 2.75
60-63 3.00
50-59 4.00
0-49 5.00

Classroom Policies:

1. The students may use either English or Filipino during class discussions, group reports, exams, and in
writing the group term paper. However, the students are expected to observe proper grammar at all
times.
2. Speak your mind during class discussions, but always give due respect to your classmates at all times
even when making a criticism.
3. Students may use online sources in preparing group reports and papers, as long as the said source is a
recognized/credible authority on the subject matter.
4. Topics for group reports and papers should be consulted with and approved by the FIC.
5. Materials used in group presentations (i.e. slides) should be uploaded in the Edmodo the day before
your report.
6. Deadlines of assignments and requirements must be strictly observed. Group papers should be
submitted on or before the day of the Final Exam. Submit your papers in hard copy.
7. University rules on tardiness and absences will be observed. Classes will start at 1:10 PM and end at
2:20 PM.
8. No cheating during exams.
9. No plagiarizing, plagiarism will be dealt with in accordance with University policy and guidelines.