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Terminated in academic year 2014/2015

Financial Systems I

Type of study Bachelor
Language of instruction Czech
Code 545-0215/01
Abbreviation FSI
Course title Financial Systems I
Credits 5
Coordinating department Department of Economics and Control Systems
Course coordinator Ing. Petr Bora, Ph.D.

Subject syllabus

1. Public finance-basic concepts, features, and links to the public sector
2. Public expenditure, projects, programs
3. The revenue of the public budgets
4. Fiscal federalizmus-centralized, decentralized, combined model
5. The budgetary system of the Czech Republic, the EU budget
6. The State budget is the main instrument of fiscal policy, budgetary process, the revenue and expenditure of the budget
7. The budgetary deficit and public debt
8. The local (territorial) budgets — budgets, budgets of municipalities
9. The social security system
10. Social insurance
11. Health insurance
12. Tax theory-basic concepts, principles, tax, tax reform, the tax system of the Czech Republic
13. The value added Tax
14. Excise Tax
15. Income tax-the natural persons and legal persons
16. Tax road
17. Inheritance Tax real estate transfer tax
18. Real estate Tax
19. Ecological Tax

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 .