Course objectives:
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The theory of public finance is explained. Basic types of public revenues are characterised together with tax calculation, social insurance, health insurance and budget setting of the municipal authorities, social security, and system of public budgets in the Czech Republic. A partial goal of the course is to clarify the principles of financing the autonomous municipalities and statutory undertakers and the public spending in the Czech Republic.
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Requirements on student
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The condition for the assignment is to:
Pass the test for (the border line is 70% - 28 points). Can be repeated only once.
Final exam:
The final exam is written.
Classification is following:
40 - 36 points: excellent, 35 - 32 points: very good, 31 - 28 points: good, 27 - 0: failed.
Additional information for the students see the Courseware.
The conditions for completing the course may be changed due to the unfavorable epidemiological situation.
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Content
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Public finance: an introduction to practical applications on the example of the Czech Republic. Public finance reforms and trends.
Public insurance systems. Practical application of health and social insurance on the example of the Czech Republic.
Taxes: Income Taxes in the Czech Tax System. Practical application of personal income tax.
Property taxes in the Czech tax system. Practical application of real estate tax and road tax on the example of the Czech Republic.
Taxes on consumption in the Czech tax system. Selected aspects of VAT including tax case law of the Czech Republic and excise duties.
Authorities and institutions within public finance of the Czech Republic and their role. Practical application of the budget structure of the Czech Republic.
State budget on the example of the Czech Republic. Development of the Czech economy. Budgetary process of the Czech Republic and responsible authorities for the budgetary process of the Czech Republic.
Municipalities and regions and their role in public finance of the Czech Republic and financial relations with the state.
Public-law organizations at the level of the state and territorial self-governing units and financial relations within the budgetary system.
State special-purpose funds in the Czech Republic and financial management of selected state authorities.
Public revenue and public expenditure - from theory to practice.
Sustainability of public finances in the Czech Republic.
Summary.
Additional information for the students of combined form of study is on the Courseware.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Basic:
Daňové zákony v platném znění a další právní normy uvedené v COURSEWARE..
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Basic:
Hejduková, Pavlína. Veřejné finance - příklady a aktuální stav v ČR. Studijní opora.. Plzeň, 2014.
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Basic:
Hejduková, Pavlína. Veřejné finance. Pracovní listy.. Plzeň, 2014.
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Basic:
Hejduková, Pavlína. Veřejné finance. Sbírka příkladů a případových studií.. Praha, 2015. ISBN 978-80-7400-299-1.
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Basic:
Hejduková, Pavlína. Veřejné finance. Teorie a praxe.. Praha, 2015. ISBN 978-80-7400-298-4.
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Recommended:
Vančurová, Alena. a Láchová, Lenka. Daňový systém ČR 2016.. Praha, 2016. ISBN 978-80-87480-44-1.
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Recommended:
Peková, Jitka; Pilný, Jaroslav,; Jetmar, Marek. Veřejná správa a finance veřejného sektoru. Praha : ASPI, 2008. ISBN 978-80-7357-351-5.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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39
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Preparation for comprehensive test (10-40)
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40
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Preparation for an examination (30-60)
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51
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Total
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130
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
To know the basic principles of economic relations, characteristics of economic entities and their role in the market, causes of market failures and problems of fiscal policy. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
To use the basic economic terms. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
To know the structure of tax system of the Czech Republic, public budget system in the Czech Republic, classification of public income and expenditure by various criteria. |
Skills - skills resulting from the course: |
To calculate the amount of health public insurance and social security contributions and selected taxes in easier examples. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Written exam |
Continuous assessment |
Peer evaluation of students |
Skills - skills achieved by taking this course are verified by the following means: |
Test |
Skills demonstration during practicum |
Peer evaluation of students |
Competences - competence achieved by taking this course are verified by the following means: |
Test |
Written exam |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture |
Lecture supplemented with a discussion |
Textual studies |
Skills - the following training methods are used to achieve the required skills: |
Practicum |
Skills demonstration |
Textual studies |
Competences - the following training methods are used to achieve the required competences: |
Self-study of literature |
Lecture |
Practicum |
Lecture with visual aids |
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