156-0343/01 – Finance Policy (FNP)

Gurantor department	Department of Applied Economics	Credits	3
Subject guarantor	prof. JUDr. Ing. Igor Kotlán, Ph.D.	Subject version guarantor	prof. JUDr. Ing. Igor Kotlán, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	1	Semester	summer
		Study language	Czech
Year of introduction	2008/2009	Year of cancellation	2020/2021
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
KOT07	prof. JUDr. Ing. Igor Kotlán, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	1+1

Subject aims expressed by acquired skills and competences

The course of finance and tax policy introduce individuals to the various aspects of tax systems, direct and indirect taxes. Moreover, they also learn a lot about tax law in continental law countries. The individuals will be able to categorise and assemble different tax systems and tax policies among the countries.The course enables the individuals to start their careers in the international business and auditors firms.

Teaching methods

Lectures
Seminars

Summary

Compulsory literature:

ANTON, K.; MATHEW, P.; MORGAN, W. International Law - Cases and Materials. Oxford : Oxford University Press, 2005 BERNARDI, L.; PROFETA, P. Tax Systems and Tax Reforms in Europe. New York : Taylor & Francis, 2004. BERNARDI, L.; CHANDLER, M., GANDULLIA, L. Tax Systems and Tax Reforms in New EU Member. New York : Taylor & Francis, 2005. BROWN, S.W. Macroeconomics. New Jersey : Prentice Hall International, 1988. European Tax Handbook. Amsterdam : IBDF, 2007

Recommended literature:

HAMEAEKERS, H. Fiscal Sovereignity and Tax Harmonization in the EC. European Taxation. 1993, č. 1, s. 25-32

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Ability to work with foreign scientific literature (English).

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Financial Policy – definitions, targets, tools, principles 2. Theoretical Resources of Financial Policy 3. Financial–legal Relations and Their Specification 4. Financial Law and Its Sources 5. Budget Policy 6. Tax Policy – indirect taxes 7. Tax Policy – direct taxes 8. Monetary Policy and Regulation of Money Supply 9. Exchange Policy 10. Policy of Financial Market Regulation 11. Financial Policy with International Element 12. Government Supervision and Financial Inspection of Public Services 13. Government Supervision and Financial Inspection of Monetary and Banking Market

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2020/2021 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	45 (45)	0	3
Other task type	Other task type	45	0	3
Examination	Examination	55 (55)	0	3
Written examination	Written examination	50	0	3
Ústní zkouška	Oral examination	5	0

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2010/2011	(N6202) Economic Policy and Administration	(6202T027) National Economy	(00) National Economy	P	Czech	Ostrava	1	Compulsory	study plan
2009/2010	(N6202) Economic Policy and Administration	(6202T027) National Economy	(00) National Economy	P	Czech	Ostrava	1	Compulsory	study plan
2008/2009	(N6202) Economic Policy and Administration	(6202T027) National Economy	(00) National Economy	P	Czech	Ostrava	1	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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