| Course Unit Code | 153-0392/01 |
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| Number of ECTS Credits Allocated | 4 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 | 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 acquaints with principles of territorial budgets in the Czech Republic, namely budgets of municipalities, regions and voluntary associations of municipalities. The sources and issues of expenditures of these budgets and their specifics, rules of management, budgetary process, links to other public budgets, and other financial connections of territorial budgets are discussed. |
| Learning Outcomes of the Course Unit |
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The aim of the course is to familiarize students with functioning of the financial system at level of territorial budgets in the Czech Republic. After completing the course students:
- will be able to characterize territorial budgets within the Czech Republic's budgetary system,
- will be able to define basic financial operations of each type of territorial budgets, relations between territorial budgets and other public budgets,
- will gain basic knowledge about functioning of individual types of territorial budgets, incl. budgetary procedure and budgetary rules.
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| Course Contents |
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Course syllabus of the course:
1. Theoretical basis of territorial self-government - public goods, public budgets, fiscal federalism, the European context of the issue, European charter of local administration, historical development in the Czech Republic.
2. Territorial self-government in the Czech Republic - types of territorial budgets, principles of the financial system, budget, medium-term budgetary outlook, funds.
3. Budgetary process and rules of territorial budgets management - proposal, negotiation, approval, implementation and final control of the budget, role of local authorities in the management.
4. Structure and change of territorial budgets - budgetary structure, statement of budget, budgetary measures, publicity.
5. Typology of territorial self-government revenues - tax, non-tax, capital and subsidies in individual types of territorial budgets, factors influencing the size of income.
6. Decisions and powers of territorial self-governments in the area of budgetary resources.
7. Territorial budget expenditures - expenditures of territorial budgets, expenditure limits, taxation of local self-government activities, provision of subsidies.
8. Methods of securing public services, financial relations to their own organizations.
9. Using borrowings in territorial budgets - credit, loan, bonds, liability ways.
10. Economic equilibrium and debt - result of budget management, debt service, municipal monitoring, budget accountability.
11. Financial analysis of management of territorial budgets - approaches to budget evaluation.
12. Methods of drafting and evaluating budgets - methods of drafting budgets, concepts of current and capital budgets, documents for budgeting.
13. Control, review, audit, rating.
14. Current problems of management of territorial budgets.
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| Recommended or Required Reading |
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| Required Reading: |
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| GHOSH, Ambar and Chandara GHOSH. Public Finance. 3rd ed. India: PHI Learning, 2018. 380 p. ISBN 978-93-8802-827-1. |
PAROUBEK, Jiří. Rozpočtová skladba v roce 2022. Olomouc: ANAG, 2022. ISBN 978-80-7554-355-4.
TOMÁNEK, Petr. Rozpočtové určení daní v ČR. Ostrava: VŠB-TU Ostrava, 2022. ISBN 978-80-248-4660-6.
VAVREK, R., BEČICA, J., PAPCUNOVÁ, V., GUNDOVÁ, P., MITRÍKOVÁ, J. Number of Financial Indicators as a Factor of Multi-Criteria Analysis via the TOPSIS Technique: A Municipal Case Study. Algorithms 2021, 14, 64. https://doi.org/10.3390/a14020064.
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| Recommended Reading: |
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| ŠEVIĆ, Željko, (ed.). Local public finance in Central and Eastern Europe. Cheltenham: Edward Elgar, 2008. ISBN 978-1-84376-658-2. |
PEKOVÁ, Jitka, Marek JETMAR a Petr TOTH. Veřejný sektor, teorie a praxe v ČR. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-209-4.
Obce, kraje, hl. m. Praha: územní samospráva, samostatná a přenesená působnost. Ostrava: Sagit, 2022. ÚZ 1472. ISBN 978-80-7488-511-2.
TOMÁNEK, Petr. Finanční management územní samosprávy. Ostrava: VŠB – TU Ostrava, 2022 (studijní opora v elektronické podobě pro kombinované studium).
Účetnictví veřejného sektoru 2021: obce, kraje, hl. město Praha, organizační složky státu, příspěvkové organizace, fondy, další vybrané účetní jednotky. Sagit, 2021. ÚZ 1419. ISBN 978-80-7488-455-9. |
| 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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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 40 | 21 |
| Examination | Examination | 60 | 30 |