FINBAMRF Municipal and Regional Finance

School of Business Administration in Karvina
Winter 2013
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Irena Szarowská, Ph.D., MPA (lecturer)
Ing. Irena Szarowská, Ph.D., MPA (seminar tutor)
Guaranteed by
Ing. Irena Szarowská, Ph.D., MPA
Department of Finance and Accounting – School of Business Administration in Karvina
Prerequisites
None
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
  • Banking (programme OPF, B_HOSPOL)
Course objectives
Course "Municipal and regional finance" is focused on financing of municipal and regional budgets. It explains in detail the basic principles and specifics of management and financing of municipalities and counties. It is analyzed the revenue and expenditure side of municipal and regional budgets, attention is also paid to the financial autonomy of municipalities, vertical fiscal imbalance and indebtedness on municipal and regional level.
Syllabus
  • [1] Basis of municipal and regional finance
    [2] Municipal and regional budgets in the system of fiscal federalism
    [3] The structure of municipal and regional budgets
    [4] Revenues of municipal budgets
    [5] Income taxes
    [6] Shared and entrusted taxes and fees
    [7] Non-tax revenues of municipal and regional budgets
    [8] The non-reimbursable revenues of municipal and regional budgets
    [9] Reimbursable revenues of municipal and regional budgets
    [10] Expenditure of municipal and regional budgets
    [11] Assets of municipal and regional budgets
    [12] Current problems of regional and municipal budgets
    [13] Practical application of a municipal budget analysis
Literature
    required literature
  • FARVACQUE-VITKOVIC, C.D., KOPANYI , M. Municipal Finance: A Handbook for Local Governments. World Bank, 2013. ISBN 978-0-8213-9830-2. info
    recommended literature
  • ROSEN, H. S. The fiscal behavior of state and local governments: Selected Papers of Harvey S. Rosen. info
  • ROSEN, H.S. The Fiskal Behaviour of State and Local Governments. Cheltenham: Edward Elgar, 1997. ISBN 1-85898-654-0. info
  • BEATON, W.P. Municipal Expenditures Revenues and Services: Economic Models and Their Use by Planners. New Brunswick, New Jersey, 1983. ISBN 9780882850870. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Written exam
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
attendance in seminars 25%, discussion, ongoing test, case study, final witten exam
ActivityDifficulty [h]
Ostatní studijní zátěž66
Přednáška26
Seminář13
Zkouška40
Summary145

  • Enrolment Statistics (recent)
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