The course aims to provide students with the opportunity to acquire knowledge and discuss theoretical and empirical issues and problems of public finance. To analyse the effects of government policy in particular taxing of economic agents, spending of social resources and financing of government debt with special emphasis on Namibia and the Sub Saharan African. Such knowledge enhance the students with competence in the areas of tax and finance in order to cultivate civil servants in tax auditing, inspection and levying and professionals in commerce, finance and tax planning etc. The course also aims to equip students with the knowledge on budgeting, financing and taxation and this gives them the ability to analyse the government’s fiscal policy and therefore professional competency.