BM404Zk Finance of Local Administration

Faculty of Law
Spring 2024
Extent and Intensity
0/0/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
Mgr. Karla Maderová Voltnerová (assistant)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Martin Pracný (assistant)
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 12. 4. 16:00–17:40 038, 18:00–19:40 038, Fri 26. 4. 12:00–13:40 030, 14:00–15:40 030, Fri 17. 5. 8:00–9:40 038, 10:00–11:40 038
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
there are 40 fields of study the course is directly associated with, display
Course objectives
The aim of the course is to give an overview of the financing of local and regional authorities in the Czech Republic with a focus on the financing of municipalities and regions. At the end of the course student should be able to understand and explain the difference in state and local governments funding, define basic institutes of municipal and regional finances, explain functioning and role of local self-government budgets, orientate in their structure, apply legal norms on control of minicipalities´ and regions´ management.
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. After completing the course, the student will be able to define the basic and related institutes of budgets of territorial self-governing units, will be able to explain the functioning and role of budgets of territorial self-governments and orientate themselves in their internal structure. He will be able to apply the provisions on control and review of the management of municipalities and regions. At the same time, he can describe the individual stages of the ÚSC budget process.
Syllabus
  • basic concepts: the budget, the budget community, region, financial outlook
  • budgetary process
  • budget composition
  • revenue and expenditure budgets
  • contributory organizations
  • management of organizational components
  • management of voluntary unions of municipalities
Literature
    recommended literature
  • PAŘÍZKOVÁ, Ivana. Finanční právo : finance územní samosprávy : multimediální učební text (Financial law: finance territorial govrnment). 1. vyd. Brno: Masarykova univerzita, 2005, 116 pp. (Edice multimediálních pomůcek PrF MU ; č. 10). ISBN 80-210-3601-X. 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
  • PAŘÍZKOVÁ, Ivana. Finance územních samosprávných celků. Vyd. 1. Brno: Masarykova univerzita, 1998, 178 s. ISBN 8021019972. info
    not specified
  • interaktivní osnova v ISu
Teaching methods
Teoretic lectures.
Assessment methods
Written test - 10 questions, 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
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 2008, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, 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)
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