153-0504/01 – Public Finance A (PF A)

Gurantor departmentDepartment of Public EconomicsCredits3
Subject guarantorIng. David Slavata, Ph.D.Subject version guarantorIng. David Lenert, Ph.D., MBA
Study levelundergraduate or graduateRequirementCompulsory
Study languageEnglish
Year of introduction2008/2009Year of cancellation2010/2011
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
LEN05 Ing. David Lenert, Ph.D., MBA
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+0

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

Individual consultations


The subject introduce baseline of public finance. It comes out from an existence of public goods and public preference, and concerns main capacity of public budgets and their revenue types. It describes the principles of multilevel system of public finance – fiscal federalism and introduce framework of public finance in the Czech Republic.

Compulsory literature:

ROSEN, H. S.; GAYER, T. Public Finance. 8. vyd. New York: McGraw-Hill Book Co., 2008. 596 stran. ISBN 978-007-125939-2.

Recommended literature:

MUSGRAVE, R. A., MUSGRAVE, P. B. Public finance in theory and practice. 5. ilustrované vydání. Kalifornská univerzita: McGraw-Hill Book Co., 1989. 627 stran. ISBN 9780070441279.

Way of continuous check of knowledge in the course of semester


Other requirements


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1. Introduction 2. The Size of Government 3. Public Goods and Public Choice 4. Cost-Benefit Analysis 5. Taxation and Income Distribution 6. Personal Taxation and Behavior 7. The Corporation Tax 8. Taxation System 9. Deficit Finance 10. Public Finance in Federal System 11. Public Finance in the Czech Republic 12. Actual Questions of Public Budgets

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2010/2011 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Examination Examination 100  0
        Exercises evaluation Credit  
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (01) Finance P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner