PrF:NP104Zk Public Finance and Fiscal Law - Course Information

NP104Zk Public Finance and Fiscal Law

Extent and Intensity

0/0/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching

Teacher(s)

JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)

Guaranteed by

doc. Ing. Eva Tomášková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable

Fri 18. 10. 12:00–13:40 136, 14:00–15:40 136, Fri 1. 11. 16:00–17:40 030, 18:00–19:40 030, Fri 29. 11. 8:00–9:40 136, 10:00–11:40 136

Prerequisites (in Czech)

!OBOR(PR) && !OBOR(PR01)

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

• Public Administration (programme PrF, N-VS) (2)

Course objectives

The course Public Finance and Fiscal Law deals mainly with economic aspects of public finance and the whole public sector. Attention is focused on the budget system with an emphasis on the state budget and its most important sources of revenues and expenditures (tax system, social security). Furthermore, emphasis is focused on the EU budget. Theoretically and also practically, the reasons for market failure and the causes of state failure are pointed out. In this course, students will also learn about the nature and importance of goods with an emphasis on public goods and ways of financing them. The topic will also include an excursion into the issues of expansionary and restrictive fiscal policy and an analysis of the current situation in the Czech Republic and a comparison of developments abroad. There will also be a debate with students related to the consequences of the budget deficit and public debt.

Learning outcomes

After completing the course, students should be able to: analyze current problems of public finances, analyze government revenues and expenditures, and offer new solutions in fiscal policy.

Syllabus

• Introduction to basic concepts and principles in the field of public finance Public sector, public goods Public budgets, public revenues, and public expenditures Budgetary principles and budget structure, the budget process The state budget, extra-budgetary funds Social security, the role, and benefits of social security Tax system, distribution consequences of taxes, tax burden, substitution and income effect, tax shift and tax impact Fiscal policy, budget deficit, causes of the public budget deficit, public debt.

Literature

required literature
• TOMÁŠKOVÁ, Eva. Veřejné finance (Public finance). Brno: Masarykova univerzita, 2006, 115 pp. ISBN 80-210-4177-3. info

recommended literature
• KUBÁTOVÁ, Květa. Daňová teorie : úvod do problematiky. 2., aktualiz. vyd. Praha: ASPI, 2009, 120 s. ISBN 9788073574239. 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
• PEKOVÁ, Jitka. Veřejné finance : úvod do problematiky. 4., aktualiz. a rozš. vyd. Praha: ASPI, 2008, 579 s. ISBN 9788073573584. info

Teaching methods

Collective consultations/lectures supported by e-learning through an interactive curriculum, developing distance learning through study materials, focused on the application of acquired knowledge.

Assessment methods

The requirement for successful completion of the course is a written exam. The written test consists of open and test questions and it is necessary to obtain at least 60%.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.

• Enrolment Statistics (recent)
  
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