545-0279/02 – Financial Systems (FS)

Gurantor departmentDepartment of Economics and Control SystemsCredits4
Subject guarantorIng. Jana Magnusková, Ph.D.Subject version guarantorIng. Jana Magnusková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year5Semesterwinter
Study languageCzech
Year of introduction1990/1991Year of cancellation2008/2009
Intended for the facultiesHGFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
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

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:

PEKOVÁ, Jitka; PILNÝ, Jaroslav; JETMAR, Marek. Veřejná správa a finance veřejného sektoru. Praha : ASPI, 2008. 3. vyd. 712 s. ISBN 978-807357-351-5. LAJTKEPOVÁ, Eva. Veřejné finance. Brno : CERM, 2007. 151 s. ISBN 80-7204-495-8. Daňové zákony

Recommended literature:

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

Další požadavky na studenta

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

Full-time form (validity from: 1960/1961 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
                Written exam Written test 20  0
                Other task type Other task type 13  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
2008/2009 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2007/2008 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2006/2007 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2005/2006 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2004/2005 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2004/2005 (M3908) Fire Protection and Industrial Safety (3908T002) Safety Engineering P Czech Ostrava 4 Choice-compulsory study plan
2003/2004 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2003/2004 (M3908) Fire Protection and Industrial Safety (3908T002) Safety Engineering P Czech Ostrava 4 Choice-compulsory study plan
2002/2003 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2002/2003 (M3908) Fire Protection and Industrial Safety (3908T002) Safety Engineering P Czech Ostrava 4 Choice-compulsory study plan
2001/2002 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2001/2002 (M3908) Požární ochrana a průmyslová bezpečnost (3908T002) Industrial Safety Engineering P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M2102) Mineral Raw Materials (2102T003) Commerce Engineering in Raw Materials Treatment Industry P Czech Ostrava 5 Compulsory study plan
2000/2001 (M3908) Požární ochrana a průmyslová bezpečnost (3908T002) Industrial Safety Engineering P Czech Ostrava 4 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner