BKV_VEF1 Public Finance 1

Faculty of Economics and Administration
Autumn 2021
Extent and Intensity
26/0/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Mgr. Ing. Petra Dvořáková, Ph.D. (lecturer)
Ing. Eduard Bakoš, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Sat 9. 10. 8:00–11:50 P101, Fri 22. 10. 16:00–19:50 P103, 16:00–19:50 P104, Sat 6. 11. 12:00–15:50 P102, 12:00–15:50 P106
Prerequisites (in Czech)
( BKE_MAE1 Macroeconomics 1 )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
there are 8 fields of study the course is directly associated with, display
Course objectives
The aim of the course is to deepen and expand the theoretical knowledge of public finances, but especially to develop the ability of students to apply this knowledge in their further study and in their professional life.
Learning outcomes
At the end of this course, students should be able to:
- explain the basic ideas of public finance theory,
- describe the system of public budgets and their individual components,
- interpret the budgetary process,
- identify various types of public expenditures and revenues,
- understand fund financing,
- compare models of fiscal federalism,
- consider the importance of regional and municipal budgets,
- summarize the role of the EU budget and European funds.
Knowledge gained in this course serves as a theoretical-methodological basis for the comprehension of the subsequent Master’s-degree courses.
Syllabus
  • The content of this course is divided into two basic parts. The first part (topics 1 - 6) deals with the components of public finance, structure of public expenditures and revenues and public finance management. The second part (topics 7 - 12) concerns with the theory and practice of fiscal federalism and international public finance.
  • 1. Theory of public finance
  • 2. Public expenditures and public revenues
  • 3. System of public budgets and budgetary rules
  • 4. Reforms of public budgets
  • 5. Pension system from the financial point of view
  • 6. Theory of fiscal imbalance
  • 7. Fiscal federalism
  • 8. Municipal budgets
  • 9. Regional budgets
  • 10. Organizations established on the state, regional and municipal levels
  • 11. International public finance
  • 12. Financial system of the EU and structural operations
Literature
    required literature
  • HAMERNÍKOVÁ, Bojka and Alena MAAYTOVÁ. Veřejné finance. 2., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2010, 340 s. ISBN 9788073574970. info
    recommended literature
  • PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011, 587 s. ISBN 9788073576141. info
  • PEKOVÁ, Jitka. Veřejné finance : teorie a praxe v ČR. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, 642 s. ISBN 9788073576981. info
  • ŠELEŠOVSKÝ, Jan. Hospodaření krajské samosprávy (Economic Management of the Region). První. Brno: Masarykova univerzita, 2010, 204 pp. ISBN 978-80-210-5423-3. info
  • PROVAZNÍKOVÁ, Romana. Financování měst, obcí a regionů : teorie a praxe. 2. aktualiz. a rozš. vyd. Praha: Grada, 2009, 304 s. ISBN 9788024727899. URL info
  • NAHODIL, František. Veřejné finance v České republice. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 359 s. ISBN 9788073801625. info
  • PAŘÍZKOVÁ, Ivana. Finance územní samosprávy. 1. vyd. Brno: Masarykova univerzita, 2008, 238 s. ISBN 9788021045118. info
  • PEKOVÁ, Jitka and Jaroslav PILNÝ. Veřejná správa a finance veřejného sektoru. Edited by Marek Jetmar. 3., aktualiz. a rozš. vyd. Praha: ASPI, 2008, 712 s. ISBN 9788073573515. info
  • ŠELEŠOVSKÝ, Jan and Robert JAHODA. Veřejné finance v ČR a EU. první. Brno: MU, 2004, 170 pp. první. ISBN 80-210-3410-6. info
    not specified
  • HYMAN, David N. Public finance : a contemporary application of theory to policy. 9th ed. Mason: Thomson South-Western, 2008, xix, 748. ISBN 9780324537192. info
Teaching methods
There are two lectures (each four hours) given during semester. Lectures are focused on explanation of the main topics of public finance. Self-study is emphasised then. Students have an opportunity to evaluate their knowledge in self-correcting on-line tests.
Assessment methods
The course is concluded with an oral exam. Students are eligible to take the oral exam provided that they fulfill given conditions:
1. they hand in a seminar paper in a given extent and structure within the obligatory date,
2. they pass an (on-line) test in the IS MU successfully during an obligatory period (a test is regarded as successful if at least 60% of answers are correct).
Detailed information concerning the seminar work and the on-line test is available in interactive syllabi of the course in the IS MU.
Important information!
Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Zapisují si studenti, kteří mají splněno BKE_MAE1.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2021, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2021/BKV_VEF1