MVV289K Public Finance in Poland

Faculty of Law
Autumn 2019
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
dr hab. Jolanta Ciak (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV289K/01: Mon 4. 11. 18:00–19:40 025, Tue 5. 11. 16:00–17:40 025, Wed 6. 11. 18:00–19:40 025, Thu 7. 11. 16:00–17:40 025, Fri 8. 11. 8:00–9:40 133
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 37 fields of study the course is directly associated with, display
Course objectives
The students will gain knowledge of basic issues connected with the functioning of public finance in Poland with regard to their legal bases, structure and the principles of functioning. The students will be able to differentiate basic economic mechanisms and phenomena in the area of public finance, that is: income versus revenue, expenditure versus outgoings, budget deficit, budget surplus, budget balance, public debt, the reasons for budget deficits and public debt and their effects for economy, national and the EU fiscal rules and independent fiscal institutions. Also the issues of the security of public finance will be discussed, in connection with which the students will be aware of the threats resulting from activities of public authorities and their influence on the condition of public finance.
Syllabus
  • 1. Introducing the topic of public finance in Poland – the concept and legal bases
  • (The concept of public finance, the Constitution of the Republic of Poland, the Public Finance Act, the Act – Tax Ordinance, the Liability for the violating discipline of public finance law, public funding and kinds of public funding, duality of public funding)
  • 2. Budget systems in Poland – characteristics of income and expenditure, of budget deficit and public debt, funding needs of the state budget (gross net), sources of budget deficit and public debt financing in Poland – the problem of public debt management
  • 3. Fiscal rules as elements of the institutional environment of fiscal policy (income rules, expenditure rules, rules of budget balance, public debt rules, the golden rule of budgeting, etc.)
  • 4. Independent fiscal institutions as elements of the institutional environment of fiscal policy
  • 5. The security of public finance in Poland (the concept of security, its place in the general system of national security, the role of public authorities in stabilising the economy and finance, current activities of authorities in the context of maintaining the security of public finance).
Literature
  • See Teacher's Information for full details.
Teaching methods
A traditional lecture with a multimedia presentation.
Assessment methods
The lectures take place for at least 5 students. The reading list will be provided during the first lecture. Additionally, the students will be provided with additional materials. During the last lecture, a short summarising test (10-15 minutes) will be given with the use of own notes from the lectures. The written test will consist of yes/no (true/false) or multiple choice questions.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Literature

1. J. Ciak, Źródła finansowania deficytu budżetu państwa w Polsce, CeDeWu, Warszawa 2012.

2. J. Ciak, Transformations of budget deficit in the years 1980-2012 in Poland, Journal Studia Universitatis Babes-Bolyai Negotia, Volume 58 (2013), September, No. 3, s. 45 – 69.

3. J. M. Ciak, Fiscal rules in polish law and the European Union, [w] System of Financial Law, Masaryk University Faculty of Law, Mikulow 2014, s. 253-263.

4. J. M. Ciak, Fiscal rules as one of the elements of the Institutional Environment of fiscal policy, Journal Studia Universitatis Babes-Bolyai Negotia, (3/2014), s. 3-18.

5. J.M. Ciak, Fiscal Councils as on element of the Institutional Environment of fiscal policy – the case of Poland – Ecoforum Journal Vol 5, No 1 (2016) s. 338-343.

6. Jolanta, Maria Ciak, Can we talk of security of public finance in Poland – the state and prospects - OPTIMUM. Economic Studies 2(92)/2018, pp. 12-24.

7. S. Owsiak, Finanse publiczne. Współczesne ujęcie, PWN, Warszawa 2017.

8. M. Redo, K. Wójtowicz, J.M. Ciak, Bezpieczeństwo finansów publicznych, CeDeWu, Warszawa 2018.

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