Course syllabus of the course (main topics for individual week):
1. Public finances - the structure of public finances in the Czech Republic, the function of public finances, the flows in the economy between sectors.
2. Public revenues - types of public budget resources, taxes and fees, taxes and its structure, tax justice.
3. Methods of tax construction - pension taxes, consumption taxes, property taxes, aspects of taxation in relation to the public budgets.
4. Fiscal federalism - principles of fiscal federalism, models of fiscal federalism, fiscal federalism in the Czech Republic.
5. Structure of financial operations into public budgets - application from different points of view (e.g. sectoral or consolidation).
6. State budget - state budget revenues, state budget expenditures, budget process, function and focus of selected budget chapters.
7. State budget rules - state budget balance, budget provision, liquidity, pension account.
8. Public funds - functioning of six state funds, funds of government agencies type, management of health insurance companies - resources and expenditures of funds.
9. Management of municipalities - types of municipalities, incomes (tax, non-tax, capital, transfers), expenditures, basic rules of municipal management.
10. Management of regions - voluntary associations of municipalities and regional councils of cohesion regions, economic resources and budgetary rules.
11. Organizations providing public sector services - establishment of organizations by the state and territorial self-governing units, organizational units and contributory organizations.
12. Aspects of the assessment of public budgets in the Czech Republic.
13. Budget of the European Union - budgetary principles, rules of management, budget process, budget structure, budget resources.
14. Actual issues of public budgets - current legislative changes, current developments in public budgets.
Element of practics.
1. Public finances - the structure of public finances in the Czech Republic, the function of public finances, the flows in the economy between sectors.
2. Public revenues - types of public budget resources, taxes and fees, taxes and its structure, tax justice.
3. Methods of tax construction - pension taxes, consumption taxes, property taxes, aspects of taxation in relation to the public budgets.
4. Fiscal federalism - principles of fiscal federalism, models of fiscal federalism, fiscal federalism in the Czech Republic.
5. Structure of financial operations into public budgets - application from different points of view (e.g. sectoral or consolidation).
6. State budget - state budget revenues, state budget expenditures, budget process, function and focus of selected budget chapters.
7. State budget rules - state budget balance, budget provision, liquidity, pension account.
8. Public funds - functioning of six state funds, funds of government agencies type, management of health insurance companies - resources and expenditures of funds.
9. Management of municipalities - types of municipalities, incomes (tax, non-tax, capital, transfers), expenditures, basic rules of municipal management.
10. Management of regions - voluntary associations of municipalities and regional councils of cohesion regions, economic resources and budgetary rules.
11. Organizations providing public sector services - establishment of organizations by the state and territorial self-governing units, organizational units and contributory organizations.
12. Aspects of the assessment of public budgets in the Czech Republic.
13. Budget of the European Union - budgetary principles, rules of management, budget process, budget structure, budget resources.
14. Actual issues of public budgets - current legislative changes, current developments in public budgets.
Element of practics.