Students will learn the basic concepts in public finance: public sector, public goods, public choice, budget system, public budgets, revenue and expenditures of public budgets, state budget, local budgets, etc. It will clarify the issue of social security - social security and health insurance, social security benefits. Finally will include the theory of fiscal and tax system of the Czech Republic.
Literature
PEKOVÁ. Public finance: theory and practice in the Czech Republic. Wolters Kluwer ČR 2011. Praha: Wolters Kluwer Česká republika, 2011. ISBN/ISSN 978-80-7357-698-1.
Advised literature
Cangiano, M.; Curristine, R.T.; Lazare, M.; Public Financial Management and Its Emerging Architecture. International Monetary Fund, 2013. ISBN 978-1-47553-109-1.