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Terminated in academic year 2020/2021

Financial management of local budgets

Type of study Follow-up MasterBachelor
Language of instruction Czech
Code 153-0356/02
Abbreviation EÚS
Course title Financial management of local budgets
Credits 4
Coordinating department Department of Public Economics
Course coordinator doc. Ing. Petr Tománek, CSc.

Subject syllabus

- Theoretical basis of the existence of local self-governments (public goods, public budgets and their resources, fiscal federalism, self-government, etc.).
- Territorial self-government in the Czech Republic, historical development and European context.
- Characteristics, bodies and role of the municipalities, regions, voluntary associations of municipalities and regional councils of cohesion regions in the Czech Republic.
- Budgetary process and its application on the local budgets.
- Typology of revenue of local self-governments.
- Expenditures of local self-governments and their limitations.
- Balance of the financial management and indebtedness.
- Organizations established and founded by local self-governments and their financing.
- Selected issues of financial management of territorial self-government units: taxation, business activities, user fees, property management.
- Methods of preparation and evaluation of the budgets.
- Control and examination of the financial management.
- Current issues of financial management of the municipal and regional budgets.

Content of the seminars lies in the application of knowledge acquired at lectures on the specific local self-governments in a form of presentation of specified seminar works and guided discussions on selected issues of the subject.

Literature

LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration.

Advised literature

Forte, F. , Mudambi, R., Navarra, P. A Handbook Of Alternative Theories Of Public Economics Edward Elgar Publishing Ltd. is registered in the UK at: The Lypiatts, 15 Lansdown Road, Cheltenham, Glos GL50 2JA. Registered number: 2041703