UVSRPCP031 Public Finance

Faculty of Public Policies in Opava
Winter 2015
Extent and Intensity
1/1/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Pavel Tuleja, Ph.D. (lecturer)
doc. Ing. Pavel Tuleja, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Pavel Tuleja, Ph.D.
Institute of Public Administration and Social Policy – Faculty of Public Policies in Opava
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
Course objectives
The aim of the course: The aim of the course Public Finance is to provide bachelor students of the study branch Public Administration and Social Policy basic knowledge of not only the issue of public finance, but also the budgetary system of the Czech Republic and budgetary policy of the European Union. Having completed the course, students will gradually become familiar with basic concepts and theoretical points of departure of public finance, fiscal functions of the state and its budgetary system. They will acquire basic information on the issue of fiscal federalism, learn about the budget deficit and public debt, and will be introduced to the relationship between European Union policies and public finance. All the efforts of the lecturers and seminar instructors will focus both on the deepening of the economic considerations of the students of the Institute of Public Administration and Regional Policy as well as on equipping them with the specific tools used in this discipline. Study Outcomes: Professional Knowledge: Students will be able to define public finance, describe the fiscal function of the state and its budgetary system. They will be able to distinguish between expenditures and revenues of public budgets, both at central and regional levels. They will also become acquainted with the issues of fiscal federalism and further introduced to the problems of the budget deficit and its relationship to public debt. In the final part of the course, they gain knowledge of the regional and structural policy of the European Union, and their relation to public finance. Professional Skills: Students will be able to apply various laws related to the issue of public finances and on the basis of this application, they will then be able to penetrate into the issue of public budgets and fiscal federalism. They will also be able to describe the budget system of the Czech Republic and assess the impact of budget deficits on the development of public debt. Students will also be able to understand the budget of the European Union and its regional and structural policy, respectively, in areas directly connected to the issue of public finances. General Qualification: Students acquire knowledge of the issues of public finance. The acquired knowledge will form the basis for further study of both economically and financially focused courses taught in the bachelor branch of Public Administration and Social Policy. In practical terms, students will be able to independently and responsibly assess the development of public budgets and their possible impact on the change in public debt, both at the regional, national or European level. Competences: Students can define public finance and describe its relationship with the public sector in a mixed economy. They can also define the fiscal functions of the state and describe the budget system. They know what the revenues and expenditures of public budgets are and can describe their influence on the public debt. Within their competence, students can assess the impact of the EU regional and structural policy on central and local budgets of individual Member States.
Syllabus
  • 1. Public finance and public sector in a mixed economy
    2. Fiscal functions of the state and the structure of national economy
    3. Budgetary system
    4. Public budget expenditures
    5. Public budget revenues
    6. Central public budgets and their system
    7. Public budgets of the Czech Republic and their territorial level
    8. Fiscal federalism
    9. Budget deficit
    10. Public debt
    11. The European Union and its budget
    12. EU Regional policy
    13. EU Structural policy
Literature
    required literature
  • Zákon č. 589/1992 Sb., o pojistném na sociální zabezpečení a příspěvku na státní politiku zaměstnanosti, ve znění pozdějších předpisů. info
  • Zákon č. 592/1992 Sb., o pojistném na všeobecné zdravotní pojištění, ve znění pozdějších předpisů. info
  • PETKOVÁ, J. Veřejné finance: teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-698-1. info
  • HAMERNÍKOVÁ, B., MAAYTOVÁ, A. a kol. Veřejné finance. Praha: Wolters Kluwer, 2010. ISBN 978-80-7357-497-0. info
  • DVOŘÁK, P. Veřejné finance, fiskální nerovnováha a finanční krize. C.H.BECK, 2008. ISBN 978-80-7400-075-1. info
  • SZAROWSKÁ, I. Veřejné finance A. Distanční opora ke studiu. 1.vydání SU OPF v Kar, 2006. ISBN 80-7248-343-9. info
    recommended literature
  • URBÁNEK, V. Veřejné finance. Praha: Oeconomica. ISBN 80-245-0931-8. info
  • Zákon č. 218/2000 Sb., o rozpočtových pravidlech a o změně některých souvisejících zákonů, ve znění pozdějších předpisů. info
  • Zákon č. 243/2000 Sb., o rozpočtovém určení výnosů některých daní územním samosprávným celkům a některým státním fondům, ve znění pozdějších předpisů. info
  • Zákon č. 565/1990 Sb., o místních poplatcích, ve znění pozdějších předpisů. info
  • PETKOVÁ, J., PILNÝ, J., JETMAR, M. Veřejný sektor - řízení a financování. Praha: Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-936-4. info
  • HAMERNÍKOVÁ, B., KUBÁTOVÁ, K. Veřejné finance - učebnice. Praha: Eurolex Bohemia, 2004. ISBN 80-8432-88-2. info
  • DALTON, H. Principles of Public Finance. London: Routledge, 2003. ISBN 0-415-31397-X. info
  • OCHRANA, F. Veřejná volba a řízení veřejných výdajů. Praha: Ekopress, 2003. ISBN 80-86119-71-8. info
  • BUCHANAN, J. M. Veřejné finance v demokratickém systému. Praha, 1998. ISBN 80-7226-116-9. info
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Active performance of the student in the seminar in defence of their term paper. Other workload: the study of scientific literature, the search and subsequent study of current materials concerned with the issues of public finance.
Exam.
The course is also listed under the following terms Winter 2014, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2015, recent)
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