NP104Zk Public Finance and Fiscal Law

Faculty of Law
Autumn 2020
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Alena Kerlinová, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
JUDr. David Jeroušek (assistant)
Mgr. Michal Matouš, Ph.D. (assistant)
JUDr. Veronika Smutná, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 30. 10. 12:00–13:40 025, 14:00–15:40 025, Fri 27. 11. 16:00–17:40 025, 18:00–19:40 025, Fri 11. 12. 8:00–9:40 133, 10:00–11:40 133
Prerequisites (in Czech)
!OBOR(PR)
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 course Public Finance and Fiscal Law deals mainly with economic aspects of public finance and the whole public sector. Attention is focused on the budget system with an emphasis on the state budget and its most important sources of revenues and expenditures (tax system, social security). Furthermore, emphasis is focused on the EU budget. Theoretically and also practically, the reasons for market failure and the causes of state failure are pointed out. In this course, students will also learn about the nature and importance of goods with an emphasis on public goods and ways of financing them. The topic will also include an excursion into the issues of expansionary and restrictive fiscal policy and an analysis of the current situation in the Czech Republic and a comparison of developments abroad. There will also be a debate with students related to the consequences of the budget deficit and public debt.
Learning outcomes
After completing the course, students should be able to: analyze current problems of public finances, analyze government revenues and expenditures, and offer new solutions in fiscal policy.
Syllabus
  • Introduction to basic concepts and principles in the field of public finance Public sector, public goods Public budgets, public revenues, and public expenditures Budgetary principles and budget structure, the budget process The state budget, extra-budgetary funds Social security, the role, and benefits of social security Tax system, distribution consequences of taxes, tax burden, substitution and income effect, tax shift and tax impact Fiscal policy, budget deficit, causes of the public budget deficit, public debt.
Literature
    required literature
  • TOMÁŠKOVÁ, Eva. Veřejné finance (Public finance). Brno: Masarykova univerzita, 2006, 115 pp. ISBN 80-210-4177-3. info
    recommended literature
  • KUBÁTOVÁ, Květa. Daňová teorie : úvod do problematiky. 2., aktualiz. vyd. Praha: ASPI, 2009, 120 s. ISBN 9788073574239. info
  • PEKOVÁ, Jitka and Jaroslav PILNÝ. Veřejná správa a finance veřejného sektoru. Edited by Marek Jetmar. 3., aktualiz. a rozš. vyd. Praha: ASPI, 2008, 712 s. ISBN 9788073573515. info
  • PEKOVÁ, Jitka. Veřejné finance : úvod do problematiky. 4., aktualiz. a rozš. vyd. Praha: ASPI, 2008, 579 s. ISBN 9788073573584. info
  • MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 4., aktualiz. vyd. Praha: ASPI, 2006, 279 s. ISBN 8073572052. info
  • HAMERNÍKOVÁ, Bojka and Květa KUBÁTOVÁ. Veřejné finance. Praha: Eurolex Bohemia, 2004, 67 s. ISBN 8086432998. info
  • HAMERNÍKOVÁ, Bojka and Květa KUBÁTOVÁ. Veřejné finance. 2. vyd. Praha: Eurolex Bohemia, 2004, 355 s. ISBN 8086432882. info
  • HOLMAN, Robert and Dana POSPÍCHALOVÁ. Úvod do ekonomie : pro střední školy. Vyd. 1. V Praze: C.H. Beck, 2001, xii, 189. ISBN 8071790230. info
Teaching methods
Collective consultations/lectures supported by e-learning through an interactive curriculum, developing distance learning through study materials, focused on the application of acquired knowledge.
Assessment methods
The requirement for successful completion of the course is a combined written and oral exam. The written test consists of open and test questions and it is necessary to obtain a min. 60%. The following is an oral part - 2 questions.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2020, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2020/NP104Zk