BPV_VEF1 Public Finance 1

Faculty of Economics and Administration
Spring 2021
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Eduard Bakoš, Ph.D. (seminar tutor)
Mgr. Ing. Petra Dvořáková, Ph.D. (seminar tutor)
Ing. Markéta Páleníková, Ph.D. (seminar tutor)
doc. Ing. Robert Jahoda, Ph.D. (seminar tutor)
Mgr. Hana Kotolová, DiS. (assistant)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics – Faculty of Economics and Administration
Timetable
Tue 10:00–11:50 P101
  • Timetable of Seminar Groups:
BPV_VEF1/01: Thu 16:00–17:50 S311, M. Páleníková
BPV_VEF1/02: Wed 10:00–11:50 P403, E. Bakoš
BPV_VEF1/03: Wed 12:00–13:50 P102, P. Dvořáková
BPV_VEF1/04: Wed 12:00–13:50 P106, M. Páleníková
BPV_VEF1/05: Thu 10:00–11:50 P106, E. Bakoš
BPV_VEF1/06: Thu 8:00–9:50 P201, P. Dvořáková
BPV_VEF1/07: Thu 8:00–9:50 P106, E. Bakoš
BPV_VEF1/08: Thu 10:00–11:50 P201, P. Dvořáková
BPV_VEF1/09: Wed 14:00–15:50 P104, E. Bakoš
BPV_VEF1/10: No timetable has been entered into IS.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 530 student(s).
Current registration and enrolment status: enrolled: 4/530, only registered: 0/530, only registered with preference (fields directly associated with the programme): 0/530
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to deepen and upgrade students' knowledge of public finance. Knowledge gained in this course serves as a theoretical-methodological basis for the comprehension of the subsequent degree courses.
Learning outcomes
At the end of this course, students should be able to:
- explain the basic ideas of public finance theory,
- describe the system of public budgets and their individual components,
- interpret the budgetary process,
- identify various types of public expenditures and revenues,
- understand fund financing,
- compare models of fiscal federalism,
- consider the importance of regional and municipal budgets,
- summarize the role of the EU budget and European funds.
Syllabus
  • The content of this course is divided into two basic parts. The first part (topics 1 - 6) deals with the components of public finance, structure of public expenditures and revenues and public finance management. The second part (topics 7 - 13) concerns with the theory and practice of fiscal federalism and international public finance.
  • 1. Theory of public finance
  • 2. Public expenditures and public revenues
  • 3. System of public budgets and budgetary rules
  • 4. Reforms of public budgets
  • 5. Pension system from the financial point of view
  • 6. Theory of fiscal imbalance
  • 7. Fiscal federalism
  • 8. Municipal budgets
  • 9. Regional budgets
  • 10. Organizations established on the state, regional and municipal levels
  • 11. Financial management and audit in public administration
  • 12. International public finance
  • 13. Financial system of the EU and structural operations
Literature
    required literature
  • HAMERNÍKOVÁ, Bojka and Alena MAAYTOVÁ. Veřejné finance. 2., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2010, 340 s. ISBN 9788073574970. info
    recommended literature
  • PROVAZNÍKOVÁ, Romana. Financování měst, obcí a regionů : teorie a praxe. 2. aktualiz. a rozš. vyd. Praha: Grada, 2009, 304 s. ISBN 9788024727899. URL info
  • PEKOVÁ, Jitka and Jaroslav PILNÝ. Veřejná správa a finance veřejného sektoru. Edited by Marek Jetmar. 3., aktualiz. a rozš. vyd. Praha: ASPI, 2008, 712 s. ISBN 9788073573515. info
    not specified
  • PEKOVÁ, Jitka. Veřejné finance : teorie a praxe v ČR. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, 642 s. ISBN 9788073576981. info
  • PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011, 587 s. ISBN 9788073576141. info
  • ŠELEŠOVSKÝ, Jan. Hospodaření krajské samosprávy (Economic Management of the Region). První. Brno: Masarykova univerzita, 2010, 204 pp. ISBN 978-80-210-5423-3. info
  • NAHODIL, František. Veřejné finance v České republice. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 359 s. ISBN 9788073801625. info
  • PAŘÍZKOVÁ, Ivana. Finance územní samosprávy. 1. vyd. Brno: Masarykova univerzita, 2008, 238 s. ISBN 9788021045118. info
  • HYMAN, David N. Public finance : a contemporary application of theory to policy. 9th ed. Mason: Thomson South-Western, 2008, xix, 748. ISBN 9780324537192. info
Teaching methods
The course takes the form of both lectures and seminars. There are explained basic thesis of public finance topics within lectures, which are further discussed during seminars. Presentation of students' homework is a part of each seminar. Students focus on the particular issue, which they classify, evaluate and demonstrate possible solutions with usage of a practical example.
Assessment methods
The course is concluded with an oral exam. Students are eligible to take the oral exam provided that they fulfill given conditions. Student is obliged to collect at least 60 % of points from the continuous evaluation in seminars. The continuous evaluation is based on two written tests and the elaboration and presentation of a seminar paper on a given topic. The teacher can award students with “bonus” points if they are active during the seminars. Not gaining the required minimum of points is considered as a failure to prepare continuously. It does not mean that students can re-take the “failed” tests or the seminar paper either. Students are graded with an F in such a case.
Detailed information concerning the seminar paper and the tests is available in the interactive syllabi of the course in the IS MU.
Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
The course is also listed under the following terms Autumn 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2021, recent)
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