CBF405Zk Public Finance and Fiscal Law

Faculty of Law
Spring 2014
Extent and Intensity
12/0. 7 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)
Guaranteed by
doc. Ing. Eva Tomášková, 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 7. 3. 15:05–16:35 215, 16:40–18:10 215, Fri 28. 3. 8:00–9:30 302, 9:35–11:05 302, Fri 16. 5. 8:00–9:30 215, 9:35–11:05 215
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Subject Public finance and fiscal law will deal with economic and legal aspects of public finance and public sector. Attention will be focused on the entire budget system, especially on the state budget and its most important sources of revenue and expenditures (tax system, social security). The examples will also explain the causes of market failure and the causes of state failure. Students also receive information about the nature and significance of objects accent on public goods. The theme will be the excursion into the issue of fiscal policy, consider the consequences of budget deficit and public debt. At the end of this course, students should be able to understand of economic policies, to understand principles of state budget creating, delineate relationships among state budget and other public budgets. Student further should be able to apply knowledge of public finance into private sector.
Syllabus
  • The terms of public finances, the causes of market failures and government intervention, causes state failure, public sector, public goods, believing budgets, public revenues and public spending, budgetary policies and budget structure, budget process, state budget, extrabudgetary funds, social security, role and social security benefits, tax system, the distributional consequences of taxes, tax burden, substitution and income effect, tax and transfer tax consequences, fiscal policy, budget deficit, cause public budget deficit, public debt. Furthermore, the term "fiscal law" as a subsystem of financial law, regulatory system of public finance, budget discipline, charges for violation of budgetary discipline, budgetary allocation of taxes and legal process, regulation of distribution and redistribution of funds. Funding of selected public goods.
Literature
  • TOMÁŠKOVÁ, Eva. Veřejné finance (Public finance). Brno: Masarykova univerzita. 115 pp. ISBN 80-210-4177-3. 2006. info
  • MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck. xvi, 248. ISBN 9788071795988. 2007. info
  • PAŘÍZKOVÁ, Ivana. Finanční právo : finance územní samosprávy : multimediální učební text (Financial law: finance territorial govrnment). 1. vyd. Brno: Masarykova univerzita. 116 pp. (Edice multimediálních pomůcek PrF MU ; č. 10). ISBN 80-210-3601-X. 2005. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita. 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. 2004. info
  • PEKOVÁ, Jitka. Veřejné finance : úvod do problematiky. 3., přeprac. vyd. Praha: ASPI. 526 s. ISBN 8073570491. 2005. info
  • HAMERNÍKOVÁ, Bojka and Květa KUBÁTOVÁ. Veřejné finance :cvičebnice. Praha: Eurolex Bohemia. 131 s. ISBN 80-86432-01-7. 2000. info
  • HAMERNÍKOVÁ, Bojka and Květa KUBÁTOVÁ. Veřejné finance. 2. vyd. Praha: Eurolex Bohemia. 355 s. ISBN 8086432882. 2004. info
  • Aktuální studijní materiály v IS MU
Teaching methods
Methods of this course are lectures with discussions.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further Comments
The course is taught annually.
  • Enrolment Statistics (recent)
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