| Course Unit Code | 545-0076/01 |
|---|
| Number of ECTS Credits Allocated | 5 ECTS credits |
|---|
| Type of Course Unit * | Compulsory |
|---|
| Level of Course Unit * | First Cycle |
|---|
| Year of Study * | Second Year |
|---|
| Semester when the Course Unit is delivered | Winter Semester |
|---|
| Mode of Delivery | Face-to-face |
|---|
| Language of Instruction | Czech |
|---|
| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
|---|
| Name of Lecturer(s) | Personal ID | Name |
|---|
| HUM10 | Ing. Vlasta Humlová, Ph.D. |
| Summary |
|---|
| Students will be introduced to the basic concepts of the public sector, public finances and the budget system of the Czech Republic and EU. There will be also discussed the social security and health insurance, the theory of fiscal and the taxation system of the Czech republic. |
| Learning Outcomes of the Course Unit |
|---|
| The aim of the subject is to present students to the public sector, public finances and the budget system of the Czech Republic and EU. There are also described the social security and health insurance, the theory of fiscal and the taxation system of the Czech republic. |
| Course Contents |
|---|
1. Public sector and finances
2. Taxation system in Czech Republic
3. State budget of Czech Republic - revenues and expenses
4. State budget deficit and public debt
5. Fiscal federalizmus and fiscal state policy
6. EU budget
7. Local (territorial) budgets
8. Social security system
9. Social and health care insurance
10. Tax theory- basic concepts, principles, tax reforms
11. Personal income taxes
12. Value added tax
13. Consumption taxes
14. Ecological taxes and tax of property
|
| Recommended or Required Reading |
|---|
| Required Reading: |
|---|
| SAMUELSON, Paul, A.; NORDHAUS, William, D.Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5. |
PEKOVÁ, Jitka. Veřejné finance: teorie a praxe v ČR. Praha: Wolters Kluwer, 2012. 642 s. ISBN 978-80-7357-698-1.
VANČUROVÁ, A.; LÁCHALOVÁ, L. Daňový systém ČR 2012. Praha : 1. VOX, 2012.368 s. ISBN978-80-87480-05-2.
Aktuální znění daňových zákonů ČR |
| Recommended Reading: |
|---|
PIPER, Mike. Accounting made simple : accounting explained in 100 pages or less. Simple - Subjects, : Chicago 2010, 100s. ISBN 978-0-9814542-2-1.
|
HAMERNÍKOVÁ, Bojka a Alena MAAYTOVÁ. Veřejné finance. 2.aktualiz.vyd. Praha : Wolters Kluwer ČR, 2010. 340 s. ISBN 978-80-7357-497-0.
KöNIG, Petr. Rozpočet a politiky Evropské unie. Příležitost pro změnu.. Praha: C.H.Beck, 2009. ISBN/ISSN 978-80-7400-011-9.
|
| Planned learning activities and teaching methods |
|---|
| Lectures, Tutorials |
| Assesment methods and criteria |
|---|
| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
|---|
| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 33 | 17 |
| Examination | Examination | 67 | 18 |