OPF:FINBAMRF Municipal and Regional Finance - Course Information

FINBAMRF Municipal and Regional Finance

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

Activity	Difficulty [h]
Ostatní studijní zátěž	66
Přednáška	26
Seminář	13
Zkouška	40
Summary	145

• Enrolment Statistics (recent)
  
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