MV859K Local Government Finance

Právnická fakulta
jaro 2014
Rozsah
1/1. 4 kr. Ukončení: k.
Vyučující
Sabuhi Yusifov (přednášející), prof. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
prof. JUDr. Ing. Michal Radvan, Ph.D.
Katedra finančního práva a národního hospodářství – Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Katedra finančního práva a národního hospodářství – Právnická fakulta
Rozvrh
Po 24. 2. až Pá 23. 5. každou sudou středu 18:15–19:45 316
  • Rozvrh seminárních/paralelních skupin:
MV859K/01: Po 3. 3. až Pá 23. 5. každou lichou středu 18:15–19:45 316, S. Yusifov
Předpoklady
A basic knowledge of financial law is required. The course is recommended for students in the 8th semester of their studies.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 0/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 31 mateřských oborů, zobrazit
Cíle předmětu
The primary objective of the course is to provide students with overview of issues related to local governments. Main focus will be on fiscal decentralization, local government revenues, budget procedures, intergovernmental fiscal relations, fiscal transfers and local debt financing. At the end of the course students will be able to differentiate between administrative and fiscal decentralization, distinguish between local and state revenues, understand local government budget procedures, differentiate between line-item budgets and performance budgets, understand structure and types of fiscal transfers and finally explain local government debt financing.
Osnova
  • Week I Multi-level Government Finance and Introduction to Decentralization. Foundations of Municipal Public Finance
  • Week II Delegation of Service Responsibilities, Local Government Expenditures Decisions
  • Week III Organizing the Delivery of Public Services in Local Governments, Privatization of public services and its financial implications
  • Week IV Fiscal Federalism. Vertical imbalance and horizontal disparities.
  • Week V Revenue Sources for Local Governments: Tax and Non-tax revenues. , Sales Taxes and Income Taxes, Property Taxes, Prices, Fees, User Charges
  • Week VI Revenue Sources for Local Governments: Tax and Non-tax revenues. , Sales Taxes and Income Taxes, Property Taxes, Prices, Fees, User Charges (continued)
  • Week VII Local government budgeting procedures, Line-item budgets and Performance budgets, Participatory budgeting
  • Week VIII Local Borrowing, Financing capital investments through borrowing. Local Government bonds
  • Week IX Intergovernmental finance. Fiscal transfers: governance and design of fiscal transfers Types of fiscal transfers
  • Week X Current issues in local government finance
  • Week XI Local Government Finance in developing countries
  • Week XII Presentations by students
Literatura
  • For the full list: see Teacher's Information
Výukové metody
Lectures, In-class discussions, Individual presentations, Reading
Metody hodnocení
There will be an in-class midterm and final examination, consisting of questions on topics discussed. There also will be written assignments, in the form of a brief analytical essay on a specific questions from topisc discussed. For instance students will make Financial Analysis: a paper (8-10 pages) where students will examine the financial structure of a local governmental unit (municipality, region) and make inferences about it using existing academic literature focusing on similar organizations. The financial analysis has two foci: to evaluate the financial structure of a selected entity, and to make ecommendations for budget and financial management reform with a specific focus on enhancing equity and efficiency.
Vyučovací jazyk
Angličtina
Informace učitele
Literature (further readings to be assigned by instructor)
KELLY, Janet M a William C RIVENBARK. Performance budgeting for state and local government. 2nd ed. New York: M.E. Sharpe, 2010
SHAH, Anwar. Local budgeting. Washington, D.C.: World Bank, c 2007
SHAH, Anwar. Participatory budgeting. Washington, D.C: World Bank, c2007
MOLANDER, Per. Fiscal federalism in unitary states. Boston: Kluwer Academic Publishers, c 2004
BIRD, Richard M a François VAILLANCOURT. Perspectives on fiscal federalism. Washington, DC: World Bank, 2006
ANDERSON, George. Fiscal federalism: a comparative introduction. 1st pub. Oxford: Oxford University Press, 2010
Fisher, Ronald C. State and Local Public Finance. Second Edition. Chicago: Richard D. Irwin, 1996
Netzer, Dick, and Drennan Matthew, Readings in State and Local Public Finance. Oxford (UK) and Cambridge, MA: Blackwell, 1997
Richard Bird and Michael Smart, “Intergovernmental Fiscal Transfers: International Lessons for Developing Countries,” World Development 30, No. 6, 2002: 899-912
Richard M. Bird, “User Charges in Local Government Finance,” Intergovernmental Fiscal Relations & Local Financial Management Program, World Bank Institute, 1999
Vito Tanzi, “Pitfalls on the Road to Fiscal Decentralization,” Economic Reform Project, Working Paper no. 19, Washington, DC: Carnegie Endowment for International Peace, 2001
Anwar Shah, “Fiscal Decentralization in Developing and Transition Economies: Progress, Problems and Promise,” World Bank Working Paper 3282, 2004
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