BVV09Zk Fiscal Administration

Faculty of Law
Autumn 2023
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, 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
Mon 25. 9. to Fri 22. 12. Tue 14:00–15:40 038
  • Timetable of Seminar Groups:
BVV09Zk/01: Mon 2. 10. to Fri 22. 12. each odd Tuesday 12:00–13:40 038, J. Neckář
Prerequisites
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
The subject does not require any special prerequisites.
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 80 student(s).
Current registration and enrolment status: enrolled: 35/80, only registered: 0/80, only registered with preference (fields directly associated with the programme): 0/80
fields of study / plans the course is directly associated with
Course objectives
The goal is to make students basic characteristics of financial management as a special section of the public administration, institutions engaged in financial management and organizational principles of the functioning structures.
Learning outcomes
At the end of the course student should be able to characterize financial management, define institutions engaged in financial management and know the basic principles of their functioning.
Syllabus
  • 1st Financial management - the concept, characteristics 2nd System of financial management 3rd Application of general regulations on public financial management, operating principles of public administration and financial management principles 4th Financial management as the primary task of institutions, financial management as a secondary activity. Application administrativněprávní regulatory methods in the management of public finances, public property and the implementation of monetary policy. 5th Models of the functioning and organization of financial management. 6th Financial Governance   Department of the Ministry of Finance 7th The Financial Administration of the Czech Republic 8th The Customs Administration of the Czech Republic 9th Financial Governance   under other ministries 10th Financial administration of the CNB 11th Management of public assets 12th Office for State Representation in Property Matters
Literature
    required literature
  • Interaktivní osnova
  • MRKÝVKA, Petr. Propedeutika finančního práva I. Obecná část (Propaedeutics of Financial Law I. General). 4. dotisk 1. vyd. Brno: Masarykova univerzita, 2022, 124 pp. ISBN 978-80-210-7745-4. info
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
Teaching methods
Frontal teaching in the form of lectures as theoretical preparation with self-study according to an interactive curriculum with the possibility of individual consultation. Seminars and exercises with discussion and practical examples with e-learning preparation.
Assessment methods
Written exam: The test contains 40 statements and it is necessary to determine their correctness (YES - agreement with the statement, NO - disagreement). Test duration: 25 minutes, number of test questions – 40 (x 1 point). The maximum number of points is 40, the minimum number of points is 21. The exam result is evaluated using the ECTS-compatible point system by assigning points and grades according to the modified national classification scale: 40 - 37 A, 36 - 33 B, 32 - 29 C, 28 - 25 D, 24 - 21 E, 20 - 0 F.
Language of instruction
Czech
Follow-Up Courses
Teacher's information
Compulsory texts specified within the interactive syllabus or during teaching are limited by the maximum credit load. The scope of the text from the compulsory literature (Propedeutika finančního práva I a Finanční a daňové právo) is limited only to the topics in the syllabus. The remaining text is expanding, recommended.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2024.
  • Enrolment Statistics (Autumn 2023, recent)
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