FINPPFA Public Finance A

Obchodně podnikatelská fakulta v Karviné
zima 2010
Rozsah
2/1/0. 4 kr. Ukončení: zk.
Vyučující
Ing. Irena Szarowská, Ph.D., MPA (přednášející)
Garance
Ing. Irena Szarowská, Ph.D., MPA
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
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.
Osnova
  • 1. Public finance in mixed economy
    Basic characteristics of public finance. Public sector and public finance in mixed economy. Financing of public goods. Externalities.
    2. Structure of public finance
    Public finance in the Czech Republic. Fiscal policy. Public finance and redistribution, stabilization and allocation function.
    3. Public budget system
    Public budgets. Budget principles. Budget structure. State budget. Regional budget and municipality budget.
    4. Public budget expenditures
    Public budget expenditure. Development of public expenditures. Public expenditures efficiency. Public expenditures and space aspect of allocation function. Cost Benefit Analysis.
    5. Public budget incomes
    Principles of taxation. Irreturnable and returnable incomes. Taxed and untaxed incomes. Fiscal and parafiscal incomes. Taxes, tariffs and delivery. Systém of taxation in the Czech Republic
    6. Financing of social security
    Theoretical background of social security system. Pay as you go system. Social security system in the Czech Republic. Present state and possibilities of social security reform.
    7. Financing of health insurance
    Theoretical background of financing of health insurance. System of health insurance in the Czech Republic. Present state and possibilities of health insurance reform.
    8. Fiscal federalism
    Vertical and horizontal structure of budgatery scale. Centralized and decentralized government. Fiscal federalism. The theory of taxation within a decentralized system. Fiscal capacity, fiscal position. The theory of grants.
    9. State and regional (municipal) finance
    Exploitation of fiscal functions on various government levels. Intergovernmental fiscal relations. Ensurrance of public utilities on local level. Incomes and expenditures of local budgets. Municipal entrepreneurship and municipal bonds.
    10. State budget deficit
    The state budget balance. State budget deficit. Factors of deficit increasing, financing of budget deficit. State deficit in the Czech Republic. Developement of gross national debt.
    11. Public debt
    Public debt. Factors of public debt increasing, possibilities of debtproblem solving. Burden of the debt. Fulfilment of Maastricht criteria in new EU member states.
    12. Public finance and European Union
    European Union budget, the principles of EU budget. The budgetary process of EU budget. Revenues and incomes. Regional policy. Structural policy. Structural funds.
    13. Reform of public finance
    The contemporary situation and outlook. Perspective of public finance reform in the Czech Republic. Perspective of public finance reform in the EU.
Literatura
    povinná literatura
  • 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
    doporučená literatura
  • 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
Vyučovací jazyk
Angličtina
Informace učitele
Compulsory attendance at seminars 25 %.
Seminar paper, seminar discussions, ongoing test, final exam (written)
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích zima 2007, zima 2008, zima 2009, zima 2011, zima 2012, zima 2013.