| Course Unit Code | 153-0304/04 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Choice-compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| TOM54 | doc. Ing. Petr Tománek, CSc. |
| BEC05 | Ing. Bc. Jiří Bečica, Ph.D. |
| VAV0195 | PhDr. Roman Vavrek, PhD. |
| Summary |
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The subject deals about the basic principles of public finance. It concerns
the main functions of public finance and the main types of their revenues –
taxes and duties. Further, it concerns of types public finance, which are used
in the Czech Republic and their principles of economy – state budget, public
funds, budgets of self-governing units, budgets of organizations founded by
public budgets and budget of European union. |
| Learning Outcomes of the Course Unit |
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To describe the system of the public budgets.
To identify and classify the basic resources of the public budgets.
To describe the relations among the public budgets.
To describe the structure of the public budgets.
To characterize the main problems of the public budgets.
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| Course Contents |
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1. Subject of public finance
2. Public budgets revenues
3. Fiscal federalism
4. State budget
5. Public funds
6. Territorial budgets
7. Allowance organizations and organizational units
8. EU budget |
| Recommended or Required Reading |
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| Required Reading: |
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| LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration, 1999 |
TOMÁNEK, P. Veřejné finance A. Ostrava: VŠB – TUO, 2008
PEKOVÁ, J. Veřejné finance úvod do problematiky. Praha: ASPI, 2005. ISBN 80-7357-049-1.
KINŠT, J; PAROUBEK, J. Rozpočtová skladba v roce 2009 a praktické příklady. Olomouc: Anang, 2008. ISBN 978-80-7263-486-6.
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| Recommended Reading: |
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| LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration, 1999 |
| PEKOVÁ, J.; PILNÝ, J.; M. JETMAR. Veřejná správa a finance veřejného sektoru. Praha: ASPI, 2008. ISBN978—80-7357-351-5. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation | Credit | 85 | 85 |