FINPPFA Public Finance A

School of Business Administration in Karvina
Winter 2008
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Irena Szarowská, Ph.D., MPA (lecturer)
Guaranteed by
Ing. Irena Szarowská, Ph.D., MPA
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
The goal of the course is to explain basic features of public finance. The main aim of the subject is to acquaint students with reasons of government interventions in economy and with principles of functioning of public finance in connection with access of the Czech Republic to European Union. Attention is also paid to analyse of a tax system, a public budget system, basic characteristics of fiscal federalism, fiscal policy and to fulfilment of fiscal convergence criteria. The subject covers also topics as a reform of tax system, possibilities of social security and health insurance reform.
Syllabus (in Czech)
  • 1. Public finance in mixed economy
    2. Structure of public finance
    3. Public budget system
    4. Public budget expenditures
    5. Public budget incomes
    6. Financing of social security
    7. Financing of health insurance
    8. Fiscal federalism
    9. State and regional (municipal) finance
    10. State budget deficit
    11. Public debt
    12. Public finance and European Union
    13. Reform of public finance
Literature
    required literature
  • Zákon č. 218/2000 Sb. o rozpočtových pravidlech a o změně některých souvisejících zákonů. info
  • Zákon č. 243/2000 Sb. o rozpočtovém určení výnosů některých daní územním samosprávným celkům a některým státním fondům. info
  • Zákon č. 250/2000 Sb. o rozpočtových pravidlech územních rozpočtů. info
  • HYMAN, D.N. Public Finance: A Contemporary Application of Theory to Policy. Harcourt Publishing, 2002. ISBN 0-03-033784-4. info
    recommended literature
  • ROSEN, H., GAYER, T. Public Finance. McGraw-Hill Irwin,, 2007. ISBN 0073511285. info
  • SZAROWSKÁ, I. Veřejné finance A - Distanční opora ke studiu. Karviná: SU OPF, 2006. ISBN 80-7248-343-9. info
  • ULBRICH, H. Public Finance in Theory and Practice. South Western, 2003. ISBN 0-324-01660-3. info
  • BUCHANAN, J. M., MUSGRAVE, R. A. Public Finance and Public Choice: Two Contrasting Visions of the State. MIT Press,, 1999. ISBN 0262024624. info
  • ROSEN, H.S. The Fiskal Behaviour of State and Local Governments. Cheltenham: Edward Elgar, 1997. ISBN 1-85898-654-0. info
  • MUSGRAVE, R., MUSGRAVE, P. Veřejné finance v teorii a praxi. Praha: Management Press, 1994. ISBN 80-85603-76-4. info
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 2007, Winter 2009, Winter 2010, Winter 2011, Winter 2012, Winter 2013.
  • Enrolment Statistics (Winter 2008, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2008/FINPPFA