153-0308/04 – Municipalities and Region Finance (HKO)
Gurantor department | Department of Public Economics | Credits | 4 |
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 | winter |
| | Study language | Czech |
Year of introduction | 2013/2014 | Year of cancellation | 2019/2020 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
To characterize the budgets of municipalities and regions.
To characterize the budget revenues and expenditures of municipalities and regions
To explain the steps of budget process.
To analyze and compare the financial management of regions and municipalities.
To explain the approaches to budget calculation.
To describe the main partial aspects of the financial management of municipalities and regions.
Teaching methods
Lectures
Tutorials
Summary
The subject deals about principles of economy of municipalities and regions in
the Czech Republic. It concerns revenues and expenditures of this budgets,
rules of economy, budget process, bindings to others public budgets. It
concerns actual development and practical problems of municipalities and
regional budgets.
Compulsory literature:
LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration.
Recommended literature:
Forte, F. , Mudambi, R., Navarra, P. A Handbook Of Alternative Theories Of Public Economics Edward Elgar Publishing Ltd. is registered in the UK at: The Lypiatts, 15 Lansdown Road, Cheltenham, Glos GL50 2JA. Registered number: 2041703
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Elaboration of the seminar work focused on the issue of local budgets.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Role of municipalities, regions, voluntary associations of municipalities, and regional councils of cohesion regions
- Theoretical aspects of financial management of decentralized budgets (fiscal federalism)
- Tools of financial managements of territorial units
- Budgetary process
- Budgetary structure
- Budget revenues
- Budget expenditures
- Lending funds
- Examination of financial management
- Paying taxes
- Territorial self-government units and business activities
- Methods of budgeting
- Property management
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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