PVVF_E Public finance

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Mgr. Ing. Petra Dvořáková, Ph.D. (lecturer)
Guaranteed by
doc. PhDr. Jan Šelešovský, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Tue 11:05–12:45 P101
Prerequisites
PVVE Public Economics
Students have to pass the Public Economics course to attend this course.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 36 student(s).
Current registration and enrolment status: enrolled: 0/36, only registered: 0/36
fields of study / plans the course is directly associated with
Course objectives
This course is a follow-up of the Public Economics course. At the end of this course, students should be able to:
- explain the basic ideas of public finance theory
- describe the system of the public finance and its individual components
- interpret the budgetary process
- identify various types of public expenditures and revenues
- understand fund financing
- compare models of fiscal federalism
- consider the importance of regional and municipal budgets
- summarize the role of the EU’s budget and European funds.
Knowledge gained in this course serves as a theoretical-methodological basis for the comprehension of the subsequent degree courses.
Syllabus
  • The content of this course is divided into two basic parts. The first part (topics 1 - 6) deals with the components of public finance, structure of public expenditures and revenues and public finance management. The second part (topics 7 - 13) concerns with the theory and practice of fiscal federalism and international public finance.

  • 1. Theory of public finance

  • 2. Public expenditures and public revenues

  • 3. System of the public budgets and budgetary rules

  • 4. Reforms of the public budgets

  • 5. Pension system from the financial point of view

  • 6. Theory of fiscal imbalance

  • 7. Fiscal federalism

  • 8. Municipal budgets

  • 9. Regional budgets

  • 10. Organizations established on the state, regional and municipal levels

  • 11. Financial management and audit in the public administration

  • 12. International public finance

  • 13. Financial system of the EU and structural operations

Literature
  • HAMERNÍKOVÁ, Bojka and Alena MAAYTOVÁ. Veřejné finance. Praha: ASPI. 364 s. ISBN 9788073573010. 2007. info
  • PEKOVÁ, Jitka and Jaroslav PILNÝ. Veřejná správa a finance veřejného sektoru. Edited by Marek Jetmar. 3., aktualiz. a rozš. vyd. Praha: ASPI. 712 s. ISBN 9788073573515. 2008. info
  • PROVAZNÍKOVÁ, Romana. Financování měst, obcí a regionů : teorie a praxe. 1. vyd. Praha: Grada. 280 s. ISBN 9788024720975. 2007. info
  • ŠELEŠOVSKÝ, Jan. Veřejné finance v ČR a EU. První. Brno: ESF MU. 170 pp. ISBN 80-210-3410-6. 2004. info
Assessment methods
The course takes the form of lectures.
The course is concluded with an oral exam. Students are eligible to take the oral exam provided that they collect at least 60% points from two written tests during the semester. Not gaining the required minimum of points is considered as a failure to prepare continuously. It does not mean that students can re-take the “failed” tests. Students are graded with an F in such a case. Detailed information concerning the tests is available in the interactive syllabi of the course in the IS MU.
Important information! If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Autumn 2006, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PVVF_E