545-0215/01 – Financial Systems I (FSI)

Gurantor departmentDepartment of Economics and Control SystemsCredits5
Subject guarantorIng. Petr Bora, Ph.D.Subject version guarantorIng. Petr Bora, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2005/2006Year of cancellation2014/2015
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BOR200 Ing. Petr Bora, Ph.D.
ROL74 Ing. Markéta Laštůvková, Ph.D.
MAG68 Ing. Jana Magnusková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2
Combined Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

Students will gain theoretical knowledge in the field of public Finance in the Czech Republic and EU, in the operation of the tax system and then are able to apply the acquired knowledge in solving practical economic problems.

Teaching methods

Lectures
Tutorials

Summary

Students will learn the basic concepts in public finance: public sector, public goods, public choice, budget system, public budgets, revenue and expenditures of public budgets, state budget, local budgets, etc. It will clarify the issue of social security - social security and health insurance, social security benefits. Finally will include the theory of fiscal and tax system of the Czech Republic.

Compulsory literature:

PEKOVÁ. Public finance: theory and practice in the Czech Republic. Wolters Kluwer ČR 2011. Praha: Wolters Kluwer Česká republika, 2011. ISBN/ISSN 978-80-7357-698-1.

Recommended literature:

Cangiano, M.; Curristine, R.T.; Lazare, M.; Public Financial Management and Its Emerging Architecture. International Monetary Fund, 2013. ISBN 978-1-47553-109-1.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Active participation in seminars, knowledge of the student during the semester are controlled through the development of individual tasks.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Public finance-basic concepts, features, and links to the public sector 2. Public expenditure, projects, programs 3. The revenue of the public budgets 4. Fiscal federalizmus-centralized, decentralized, combined model 5. The budgetary system of the Czech Republic, the EU budget 6. The State budget is the main instrument of fiscal policy, budgetary process, the revenue and expenditure of the budget 7. The budgetary deficit and public debt 8. The local (territorial) budgets — budgets, budgets of municipalities 9. The social security system 10. Social insurance 11. Health insurance 12. Tax theory-basic concepts, principles, tax, tax reform, the tax system of the Czech Republic 13. The value added Tax 14. Excise Tax 15. Income tax-the natural persons and legal persons 16. Tax road 17. Inheritance Tax real estate transfer tax 18. Real estate Tax 19. Ecological Tax

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer 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 33 (33) 0
                Other task type Other task type 33  0
        Examination Examination 67 (67) 0
                Written examination Written examination 67  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry K Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 2 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner