153-0504/01 – Public Finance A (PF A)
| Gurantor department | Department of Public Economics | Credits | 3 |
| Subject guarantor | Ing. David Slavata, Ph.D. | Subject version guarantor | Ing. David Lenert, Ph.D., MBA |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | summer |
| | Study language | English |
| Year of introduction | 2008/2009 | Year of cancellation | 2010/2011 |
| 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
Individual consultations
Summary
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.