153-0520/01 – Public Finance B (PFB)

Gurantor departmentDepartment of Public EconomicsCredits5
Subject guarantordoc. Ing. Petr Tománek, CSc.Subject version guarantordoc. Ing. Petr Tománek, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageEnglish
Year of introduction2009/2010Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BEC05 Ing. Bc. Jiří Bečica, Ph.D.
SLA31 Ing. David Slavata, Ph.D.
VAV0195 PhDr. Roman Vavrek, PhD.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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

Další požadavky na studenta

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

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2013/2014 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
        Exercises evaluation Credit 40  21
        Examination Examination 60  31
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2018/2019 (N6202) Economic Policy and Administration (6202T010) Finance P English Ostrava 1 Compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6202T010) Finance P English Ostrava 1 Compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6202T010) Finance P English Ostrava 1 Compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6202T010) Finance P English Ostrava 1 Compulsory study plan
2014/2015 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 1 Compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 1 Compulsory study plan
2010/2011 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 1 Compulsory study plan
2009/2010 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P - en 2019/2020 Full-time English Optional EKF - Faculty of Economics stu. block