153-0304/04 – Public Finance A (VFA)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantordoc. Ing. Petr Tománek, CSc.Subject version guarantordoc. Ing. Petr Tománek, CSc.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semestersummer
Study languageCzech
Year of introduction2011/2012Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BEC05 Ing. Bc. Jiří Bečica, Ph.D.
TOM54 doc. Ing. Petr Tománek, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+1

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

Zpracování referátů z problematiky veřejných financí.

E-learning

Další požadavky na studenta

Activities at the tutorials

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

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner