153-0308/04 – Municipalities and Region Finance (HKO)

Gurantor departmentDepartment of Public EconomicsCredits4
Subject guarantordoc. Ing. Petr Tománek, CSc.Subject version guarantordoc. Ing. Petr Tománek, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year 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 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

Další požadavky na studenta

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

Full-time form (validity from: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85  85
Mandatory attendence parzicipation: 50 % účast na cvičeních

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2017/2018 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R040) Regional Development P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner