545-0215/01 – Financial Systems I (FSI)
| Gurantor department | Department of Economics and Control Systems | Credits | 5 |
| Subject guarantor | Ing. Petr Bora, Ph.D. | Subject version guarantor | Ing. Petr Bora, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2005/2006 | Year of cancellation | 2014/2015 |
| Intended for the faculties | HGF | Intended for study types | Bachelor |
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:
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction