153-0520/01 – Public Finance B (PFB)
| Gurantor department | Department of Public Economics | Credits | 5 |
| Subject guarantor | doc. Ing. Petr Tománek, CSc. | Subject version guarantor | doc. Ing. Petr Tománek, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | winter |
| | Study language | English |
| Year of introduction | 2009/2010 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
To summarize the main knowledge of the Public Finance A and identify some theoretical and. practical areas in further particulars.
To explain the character of the tax impact on taxpayers and the origin of the taxation costs.
To suggest the approaches to the public project assessment.
To characterize the kinds of public property and the ways of property management
To judge the selected issues of public budgets.
To categorize the public orders.
To evaluate the selected actual issues of public budgets.
Teaching methods
Lectures
Individual consultations
Summary
The subject deepens basic knowledge of public finance in a theoretical and
practical way. In the theoretical area introduces taxation incidence problems,
public expenditures valuation questions and a common and capital budget
problem. Further, it concerns problems of up-to-date public finance area.
Compulsory literature:
LUDER, K. Developments in Public Sector, Accounting. Speyer: University for Public Administration, 1999
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
zápočet a zkouška
E-learning
Other requirements
Requirments are not determine.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Introduction
2. History of public finance in the Czech economics
3. Tax incidence
4. Costs of taxation
5. Influence of social benefits on work efforts
6. Concepts of current and capital budget
7. Public property
8. Principles of evaluation of public expenditures
9. Public procurement
10. Public debt
11. Current issues of state budget
12. Rules relating to the use of EU funds in the Czech Republic
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction