Course Unit Code | 153-0394/01 |
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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 * | Second 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 | 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. |
| VAV0195 | PhDr. Roman Vavrek, PhD. |
Summary |
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The course builds on basic knowledge of the functioning of public budgets. It deepens basic knowledge in selected areas of public finance from theoretical and practical points of view. In the theoretical part, issue of tax impacts, methods of selection and evaluation of public expenditures, debt economics are discussed. The practical part deals with application of rules on tax administration, property management, public procurement. |
Learning Outcomes of the Course Unit |
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The aim of the course is to familiarize students with the theoretical and practical rules of fiscal system. After completing the course students:
- will be able to describe theoretical and practical implications of functioning of the fiscal system,
- will be able to describe context and impacts of functioning and changes in the fiscal system,
- will gain basic knowledge about specific problems of the current fiscal system.
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Course Contents |
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Course syllabus of the course (main topics for individual week):
1. Public finances - the structure of public finances in the Czech Republic, the function of public finances, the flows in the economy between sectors.
2. Public revenues - types of public budget resources, taxes and fees, taxes and its structure, tax justice.
3. Methods of tax construction - pension taxes, consumption taxes, property taxes, aspects of taxation in relation to the public budgets.
4. Fiscal federalism - principles of fiscal federalism, models of fiscal federalism, fiscal federalism in the Czech Republic.
5. Structure of financial operations into public budgets - application from different points of view (e.g. sectoral or consolidation).
6. State budget - state budget revenues, state budget expenditures, budget process, function and focus of selected budget chapters.
7. State budget rules - state budget balance, budget provision, liquidity, pension account.
8. Public funds - functioning of six state funds, funds of government agencies type, management of health insurance companies - resources and expenditures of funds.
9. Management of municipalities - types of municipalities, incomes (tax, non-tax, capital, transfers), expenditures, basic rules of municipal management.
10. Management of regions - voluntary associations of municipalities and regional councils of cohesion regions, economic resources and budgetary rules.
11. Organizations providing public sector services - establishment of organizations by the state and territorial self-governing units, organizational units and contributory organizations.
12. Aspects of the assessment of public budgets in the Czech Republic.
13. Budget of the European Union - budgetary principles, rules of management, budget process, budget structure, budget resources.
14. Actual issues of public budgets - current legislative changes, current developments in public budgets. |
Recommended or Required Reading |
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Required Reading: |
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ROSEN, Harvey S., Ted GAYER a Abdülkadir CIVAN. Public finance. 10th ed., global ed. Maidenhead: McGraw-Hill Education, 2014. McGraw-Hill series in economics. 588 s. ISBN 978-0-07-715469-1.
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GRUBER, Jonathan. Public finance and public policy. 5rd ed. New York : Worth Publishers, 2016. 810 s. ISBN 9781464143335.
PAROUBEK, Jiří. Rozpočtová skladba v roce 2021: výklad a koncepce rozpočtové skladby. 9. vydání. Olomouc: ANAG, 2021. ISBN 978-80-7554-314-1.
PEKOVÁ, Jitka, Marek JETMAR a Petr TOTH. Veřejný sektor, teorie a praxe v ČR. Praha: Wolters Kluwer, 2019. 783 s. ISBN 978-80-7598-209-4.
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Recommended Reading: |
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CULLIS, John G. and Philip R. JONES. Public finance and public choice: analytical perspectives. 3rd ed. Oxford: Oxford University Press, 2009. ISBN 978-0-19-923478-3.
NOLAN, Aoife, Rory O'CONNELL and Colin J. HARVEY (eds.). Human rights and public finance: budgets and the promotion of economic and social rights. Oxford: Hart Publishing, 2013. ISBN 978-1-84113-011-8.
ULBRICH, Holley H. Public finance in theory and practice. 2nd ed. London: Routledge, 2011. ISBN 978-0-415-58597-2.
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HAMERNÍKOVÁ, Bojka. Veřejné finance: vybrané problémy. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-577-2.
JANOUŠKOVÁ, Jana. Taxes and tax policy: personal income tax. Karviná: Silesian University in Opava, 2012. ISBN 978-80-7248-765-3.
JÍLEK, Milan. Fiskální decentralizace, teorie a empirie. Praha: ASPI, 2008. ISBN 978-80-7357-355-3.
Musgrave, Richard A. a Peggy B. MUSGRAVE. Veřejné finance v teorii a praxi. Přeložila KAMENÍČKOVÁ, Věra. Praha: Management Press, 1994. ISBN 80-85603-76-4.
ŠIROKÝ, Jan, Regína STŘÍLKOVÁ a Michal KRAJŇÁK. Trend, development, role and importance of corporate taxes in the EU. Brno: CERM, 2016. ISBN 978-80-7204-940-0.
TOMÁNEK, Petr. Veřejné finance. Ostrava: VŠB – TUO, 2021 (studijní opora v elektronické podobě pro kombinované studium).
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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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Credit and Examination | Credit and Examination | 100 (100) | 51 |
Credit | Credit | 40 | 21 |
Examination | Examination | 60 | 30 |