545-0279/02 – Financial Systems (FS)
| Gurantor department | Department of Economics and Control Systems | Credits | 4 |
| Subject guarantor | Ing. Jana Magnusková, Ph.D. | Subject version guarantor | Ing. Jana Magnusková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 5 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 1990/1991 | Year of cancellation | 2008/2009 |
| Intended for the faculties | HGF | Intended for study types | Master |
Subject aims expressed by acquired skills and competences
To gain theoretical knowledge of public finance, taxes system function and subsequent application in economic solutions.
Teaching methods
Lectures
Individual consultations
Tutorials
Project work
Summary
The content of this course is to acquaint students with areas of public finance - the public sector, budgetary system, state budget, local budgets, etc. It will also clarify the area of social security, health insurance and tax policy, including the different types of taxes in the CR.
Compulsory literature:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
Regular feedback on the progress of knowledge during the current term is provided by seminar works, semester projects, and knowledge checks.
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Basic concepts - market and government failures, public goods, public sector,
Government
2. The importance and function of public finance, public budgets.
3. Fiscal federalism - a centralized, decentralized, and a combined model.
4. Budgetary system in the Czech Republic. Budget of the European Union.
5. State budget - meaning and functions, budget process, revenues and expenditures
of the state budget.
6. Financial deficit, its causes and consequences, the emergence of public debt.
Options funding deficit.
7. Local (territorial) budgets - budgets, budgets of municipalities and counties.
8. The social security - social insurance, state social support, social
care and social services.
9. System of health insurance.
10.Tax policy of the country - basic concepts, principles of taxation, types of taxes.
11.Value Added Tax.
12.Excise Taxes.
13.Environmental taxes.
14.Income tax of natural persons and legal persons.
15.Road tax.
16.Inheritance, gift and transfer of property.
17.Property tax.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.