This course aims to endow students with basic knowledge of the State’s organisation and its financing activities, while becoming familiar with the public sector and its instruments (revenue, public expenditure and State Budget), notwithstanding limitations imposed at the level of the European Union and under Stability and Growth Pact. Furthermore, it aims to endow students with basic knowledge of current issues in this field, such as the State Budget, financial liability, the disparity between the viewpoint of public accounting and national accounting for the purpose of determining the deficit in the State’s accounts and public-private partnerships.