BF405Zk Public Finance and Fiscal Law

Faculty of Law
Spring 2024
Extent and Intensity
0/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, 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
Timetable
Fri 26. 4. 16:00–17:40 025, 18:00–19:40 025, Fri 17. 5. 16:00–17:40 133, 18:00–19:40 133, Fri 24. 5. 10:00–11:40 133, 12:00–13:40 133
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
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
Course objectives
Subject Public finance and fiscal law will deal with economic and legal aspects of public finance and public sector. Attention will be focused on the entire budget system, especially on the state budget and its most important sources of revenue and expenditures (tax system, social security). The examples will also explain the causes of market failure and the causes of state failure. Students also receive information about the nature and significance of objects accent on public goods. The theme will be the excursion into the issue of fiscal policy, consider the consequences of budget deficit and public debt. 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.
Learning outcomes
After completing the course, the student will be able to - define the terms finance, public finance, fiscal law - define the term budget, public budget, -state budget, budget of municipality, region, DSO -control, public control, review, - tax, fee as income of the public budget.
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
    recommended literature
  • TOMÁŠKOVÁ, Eva. Veřejné finance (Public finance). Brno: Masarykova univerzita, 2006, 115 pp. ISBN 80-210-4177-3. info
  • MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
  • PEKOVÁ, Jitka. Veřejné finance : úvod do problematiky. 3., přeprac. vyd. Praha: ASPI, 2005, 526 s. ISBN 8073570491. info
  • Aktuální studijní materiály v IS MU
  • interaktivní osnova v ISu
  • 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 (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.
The course is also listed under the following terms Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2025.
  • Enrolment Statistics (Spring 2024, recent)
  • Permalink: https://is.muni.cz/course/law/spring2024/BF405Zk