| Course Unit Code | 153-0320/02 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Winter 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 | There are no prerequisites or co-requisites for this course unit |
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| Name of Lecturer(s) | Personal ID | Name |
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| TOM54 | doc. Ing. Petr Tománek, CSc. |
| Summary |
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The subject deepens basic knowledge of public finance in a theoretical and
practical way. In the theoretical area introduces taxation incidence problems,
public expenditures valuation questions and a common and capital budget
problem. Further, it concerns problems of up-to-date public finance area. |
| Learning Outcomes of the Course Unit |
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To summarize the main knowledge of the Public Finance A and identify some theoretical and. practical areas in further particulars.
To explain the character of the tax impact on taxpayers and the origin of the taxation costs.
To suggest the approaches to the public project assessment.
To characterize the kinds of public property and the ways of property management
To judge the selected issues of public budgets.
To categorize the public orders.
To evaluate the selected actual issues of public budgets.
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| Course Contents |
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1. Introduction
2. History of public finance in the Czech economics
3. Tax incidence
4. Costs of taxation
5. Influence of social benefits on work efforts
6. Concepts of current and capital budget
7. Public property
8. Principles of evaluation of public expenditures
9. Public procurement
10. Public debt
11. Current issues of state budget
12. Rules relating to the use of EU funds in the Czech Republic |
| 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. |
TOMÁNEK, P. Veřejné finance B. Ostrava: VŠB-TU Ostrava, 2006.
PEKOVÁ, J. Veřejné finance úvod do problematiky. 3.vyd. Praha: ASPI Publishing,
s.r.o., 2005. 527 s. ISBN 80-7357-049-1.
MUSGRAVE, R.A.; MUSGRAVE, P.B.; překlad KAMENÍČKOVÁ, V. Veřejné finance v teorii a praxi. 1.vyd. Praha: Management Press, 1994. 581 s. ISBN 80-85603-76-4.
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| Recommended Reading: |
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| 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 |
BUCHANAN, J.M., překlad NEVRLÁ, E. Veřejné finance v demokratickém systému.
1.vyd. Brno: Computer Press, 1998. 324 s. ISBN 80-7226-116-9.
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| 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 and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 40 | 21 |
| Examination | Examination | 60 | 21 |