BEP601Zk Finances of Local Government

Faculty of Law
Spring 2025
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (assistant)
Mgr. Karla Maderová Voltnerová (assistant)
Marcela Malá (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
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
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 basic and related institutes of territorial budgets, will be able to explain the functioning and role of budgets of territorial self-governing units and be familiar with their internal structure. They will be able to apply the provisions on control and review of the management of municipalities and regions. At the same time, he will be able to describe the individual stages of the 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
  • 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
  • MRKÝVKA, Petr and Petra JANOŠÍKOVÁ. Finanční a daňové právo (Financial and Tax Law). 2. a doplněné. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2016, 492 pp. učebnice. ISBN 978-80-7380-639-2. info
  • MRKÝVKA, Petr, Petra JÁNOŠÍKOVÁ, Ivan TOMAŽIČ, Ivana PAŘÍZKOVÁ, Dana ŠRAMKOVÁ, Michal RADVAN, Jan NECKÁŘ and Libor KYNCL. Finanční a daňové právo (Financial and tax law). 1. vyd. Plzeň: Vydavatelství a nakladetelství Aleš Čeněk, 2009, 525 pp. ISBN 978-80-7380-155-7. info
  • interaktivní osnova v ISu
Teaching methods
Lessons combined with seminars focused on practice.
Assessment methods
Written test - 10 questions, 60 % to pass.
Language of instruction
Czech
The course is also listed under the following terms Spring 2007, 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 2024.
  • Enrolment Statistics (recent)
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