NVV14Zk Finance of Local Administration

Faculty of Law
Spring 2025
Extent and Intensity
0/0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, 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
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.
The capacity limit for the course is 58 student(s).
Current registration and enrolment status: enrolled: 0/58, only registered: 0/58, only registered with preference (fields directly associated with the programme): 0/58
fields of study / plans the course is directly associated with
Course objectives
The aim of the subject is to provide an additional, comprehensive overview of the financing of territorial self-governing units in the Czech Republic in the current legal framework, especially with a focus on the financing of municipalities, DSOs, statutory cities and regions, in particular in accordance with the Act on Budgetary Rules of the ÚSC and other laws, especially with Act on Municipalities, Regions and Ch. m. of Prague, which is the basis of the financing and functioning of the ÚSC, and it is still impossible to ignore the Constitutional legislation and legal document - the Charter of Territorial Self-Governments, which the ÚSC must fully respect.
Learning outcomes
At the end of the course, the student will be able to explain the difference in the financing of the state, state funds, the National Fund and local governments, define the basic institutes of territorial finance, be able to explain the functioning and role of the budgets of territorial self-governing units and orientate themselves in their structure in the valid amendment of the budget decree song. In addition, he will be able to apply the provisions on control of the management of municipalities and regions, including the Act on Reviewing the Management of the ÚSC and the Control Act. Act on control in relation to the management of contributory organizations. An integral part of the management of municipalities and regions in the current legislation is also the issue of supervision, supervision and control of the management of contributory organizations and organizational units.
Syllabus
  • 1. Basic and developing terms - budget, municipal budget, region, medium-term outlook, participatory budget 2. Financial management of the ÚSC - monetary funds of municipalities and regions, revenues and expenditures of the budget of municipalities and regions - differentiation of municipalities and regions 3. Budget process - draft, issue of publicity of all ÚSC documents, Budget structure - income and expenditure of budgets, breakdown of budget based on the decree on RS, Control of budget management in laws on budget rules, from the Act on FK in VS and review of management - based on legal regulation of municipal and regional institutions, Final account of authorities and their competences, Sanctions for breach of obligations of a monetary and non-monetary nature - fines and levies 4 Contributory organizations of the ÚSC, management, legal regulation, Management of organizational components - management, legal regulation 5. Management of voluntary associations of municipalities and business of the ÚSC 6. Obligations arising from the ÚSC from international agreements according to the Act on Budgetary Rules
Literature
    recommended literature
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
  • PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011, 587 s. ISBN 9788073576141. info
  • PAŘÍZKOVÁ, Ivana. Finance územní samosprávy. 1. vyd. Brno: Masarykova univerzita, 2008, 238 s. ISBN 9788021045118. info
    not specified
  • interaktivní osnova v ISu
Teaching methods
Lectures with active discussion on relevant topics
Assessment methods
Written test with 60% pass rate for graduation.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: in blocks.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
The course is also listed under the following terms Spring 2023, Spring 2024.
  • Enrolment Statistics (Spring 2025, recent)
  • Permalink: https://is.muni.cz/course/law/spring2025/NVV14Zk