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Lecturer(s)
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Sein Yee Yee, Ing. Ph.D.
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Provazníková Romana, doc. Ing. Ph.D.
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Course content
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Development of self-government authorities and its structure. Local and regional governments and fiscal federalism. Budget, budget process and budget classification. Local and regional budget tax revenues. Local and regional budget non-tax revenues. Revenues of local and regional governments in the Czech Republic. Local and regional budget expenditures. Borrowing and debt financing. Property of municipalities and regions and its management. Establishing of organizations. Efficiency and economy of local and regional authorities and quality of their management.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work-related activities
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Learning outcomes
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The course on Municipal and regional finance summarises the range of international practices in financing subnational governments - state, provincial and local. The course examines the elements of subnational government finance - the division of responsibility for public spending between levels of government, the allocation of direct revenue sources, grants, taxes and other revenues.
Students will be acquainted with basic conception of functioning and financing of municipal authorities - at the theoretical as well as at practical level. Students will be able to apply acquired knowledge and interpret it in concrete conditions in the practice.
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Prerequisites
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Student has elementary knowledge of public finance - public goods and mixed goods, reasons for public financing in modern state, he know main functions of public finance, and public budget. he knows fundamental issues of tax theory.
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Assessment methods and criteria
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Oral examination, Written examination, Work-related product analysis, Didactic test
The assignment is granted upon passing the final test and completing the seminar project. The concrete conditions and evaluation is delivered in details on the seminars.
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Recommended literature
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Bailey, S., J. Local Governemnt Economics. Principles and Practice.. London: Macmillan Press, 1999. ISBN 0-333-66908-8.
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Dafflon, B. Local Public Finance in Europe. Edward Edgar Pbl., 2002. ISBN 1-84064-878-3.
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Provazníková, R., Krčmář, P. Local and Regional Finance. Pardubice: Univerzita Pardubice, 2008. ISBN 978-80-7395-068-2.
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