CBF401Zk Budget Law I - State Finance

Faculty of Law
Spring 2011
Extent and Intensity
10/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Dr Mgr. Michal Koziel, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Fri 11. 3. 11:10–12:40 126, 15:05–16:35 126, 16:40–18:10 126, Fri 8. 4. 11:10–12:40 126, 13:30–15:00 126
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of this course, students should be able to understand of economic policies, to understand principles of state budget creating, delineate relationships among state budget and other public budgets. Student further should be able to apply knowledge of public finance into private sector.
Syllabus
  • The terms of public finances, the causes of market failures and government intervention, causes state failure, public sector, public goods, believing budgets, public revenues and public spending, budgetary policies and budget structure, budget process, state budget, extrabudgetary funds, social security, role and social security benefits, tax system, the distributional consequences of taxes, tax burden, substitution and income effect, tax and transfer tax consequences, fiscal policy, budget deficit, cause public budget deficit, public debt. Furthermore, the term "fiscal law" as a subsystem of financial law, regulatory system of public finance, budget discipline, charges for violation of budgetary discipline, budgetary allocation of taxes and legal process, regulation of distribution and redistribution of funds. Funding of selected public goods.
Literature
  • Aktuální studijní materiály v IS MU
  • MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
  • TOMÁŠKOVÁ, Eva. Veřejné finance (Public finance). Brno: Masarykova univerzita, 2006, 115 pp. ISBN 80-210-4177-3. info
  • PEKOVÁ, Jitka. Veřejné finance : úvod do problematiky. 3., přeprac. vyd. Praha: ASPI, 2005, 526 s. ISBN 8073570491. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info
  • HAMERNÍKOVÁ, Bojka and Květa KUBÁTOVÁ. Veřejné finance. 2. vyd. Praha: Eurolex Bohemia, 2004, 355 s. ISBN 8086432882. info
Teaching methods
Methods of this course are lectures with discussions.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is also listed under the following terms Spring 2010, Spring 2012.
  • Enrolment Statistics (Spring 2011, recent)
  • Permalink: https://is.muni.cz/course/law/spring2011/CBF401Zk