PrF:BF405Zk Public Finance and Fiscal Law - Course Information

BF405Zk Public Finance and Fiscal Law

Extent and Intensity

0/0/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching

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

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

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)

The course is taught annually.
The course is taught: in blocks.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.

• Enrolment Statistics (recent)
  
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