153-0304/02 – Public Finance A (VFA)
| Gurantor department | Department of Public Economics | Credits | 3 |
| Subject guarantor | doc. Ing. Petr Tománek, CSc. | Subject version guarantor | doc. Ing. Petr Tománek, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2009/2010 | Year of cancellation | 2021/2022 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
To describe the system of the public budgets.
To identify and classify the basic resources of the public budgets.
To describe the relations among the public budgets.
To describe the structure of the public budgets.
To characterize the main problems of the public budgets.
Teaching methods
Lectures
Tutorials
Summary
The subject deals about the basic principles of public finance. It concerns
the main functions of public finance and the main types of their revenues –
taxes and duties. Further, it concerns of types public finance, which are used
in the Czech Republic and their principles of economy – state budget, public
funds, budgets of self-governing units, budgets of organizations founded by
public budgets and budget of European union.
Compulsory literature:
LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration, 1999
Recommended literature:
LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration, 1999
Way of continuous check of knowledge in the course of semester
Test.
E-learning
Other requirements
Requirments are not determine
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Subject of public finance
2. Public budgets revenues
3. Fiscal federalism
4. State budget
5. Public funds
6. Territorial budgets
7. Allowance organizations and organizational units
8. EU budget
Conditions for subject completion
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction