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Lecturer(s)
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Vaníček Bernard, Ing. Ph.D.
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Provazníková Romana, doc. Ing. Ph.D.
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Course content
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Public finance in mixed economy. Fiscal function of the state. Budget system. State budget. Special funds in the Czech Republik. Public expenditures. Public budget revenues. Essentials of tax theory. Social security financing. Budget deficit and public debt. Redistribution and dotations.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
- Preparation for a credit (assessment)
- 6 hours per semester
- Contact teaching
- 39 hours per semester
- Home preparation for classes
- 20 hours per semester
- Data/material collection
- 15 hours per semester
- Preparation of a presentation (report)
- 10 hours per semester
- Individual project
- 25 hours per semester
- Preparation for an exam
- 35 hours per semester
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Learning outcomes
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The aim of the course is to acquaint the students on the basis of understanding public and general economics with theoretical knowledge and information about money flow and function of financial means coming through particular public budgets, especially state budget. The attention is paid to the rules regulating distribution of public funds and control, both its acquirement and emission "a zhodnotit příslušné dopady veřejných financí na národní hospodářství a jeho jednotlivé subjekty"
Students will be able to use acquired theoretical knowledge in the economic sphere as well as in further study of the follow-up Bachelor and Master courses.
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Prerequisites
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A prerequisite for successful completion of the course is knowledge of the basic issues addressed by macroeconomics (especially fiscal policy) and knowledge of public economics.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Student performance assessment
The assignment will be given on the basis of active participation during the seminars and successful passing the written test. The exam will be written.
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Recommended literature
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HEJDUKOVÁ, P.:. Veřejné finance: teorie a praxe. 1. vydání. Praha: C.H.Beck, 2015.
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HEJDUKOVÁ, P. Veřejné finance v teorii a praxi. Sbírka příkladů a případových studií.. Praha: C. H. Beck, 2015. ISBN 978-80-7400-299-1.
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LAJTKEPOVÁ, E. Veřejné finance v praxi České republiky. Brno: Akademické nakladatelství CERM, 2021. .
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PAVEL. J, MAAYTOVÁ, A., OCHRANA, F. Veřejné finance v teorii a praxi. Praha. 2015.
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