MPV_VFEU Public Finance in CR and EU

Faculty of Economics and Administration
Spring 2022
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Ing. Eduard Bakoš, Ph.D. (lecturer)
Mgr. Ing. Petra Dvořáková, Ph.D. (lecturer)
doc. Ing. Robert Jahoda, Ph.D. (lecturer)
Ing. Markéta Páleníková, Ph.D. (lecturer)
doc. PhDr. Jan Šelešovský, CSc. (lecturer)
Guaranteed by
doc. Ing. Robert Jahoda, Ph.D.
Department of Public Economics - Faculty of Economics and Administration
Contact Person: PhDr. Ing. Pavla Hradecká
Supplier department: Department of Public Economics - Faculty of Economics and Administration
Tue 10:00–11:50 P101, except Tue 29. 3.
  • Timetable of Seminar Groups:
MPV_VFEU/01: Wed 10:00–11:50 S311, except Wed 30. 3., M. Páleníková
MPV_VFEU/02: Wed 10:00–11:50 P403, except Wed 30. 3., E. Bakoš
MPV_VFEU/03: Wed 12:00–13:50 P102, except Wed 30. 3., P. Dvořáková
MPV_VFEU/04: Wed 12:00–13:50 P106, except Wed 30. 3., M. Páleníková
MPV_VFEU/05: Thu 10:00–11:50 P106, except Thu 31. 3., E. Bakoš
MPV_VFEU/06: Thu 8:00–9:50 P201, except Thu 31. 3., P. Dvořáková
MPV_VFEU/07: Thu 8:00–9:50 P106, except Thu 31. 3., E. Bakoš
MPV_VFEU/08: Thu 10:00–11:50 P201, except Thu 31. 3., P. Dvořáková
MPV_VFEU/09: Wed 14:00–15:50 P104, except Wed 30. 3., E. Bakoš
MPV_VFEU/10: No timetable has been entered into IS., Seminární skupina se neotevírá, slouží pouze pro studenty na zahraničním studijním pobytu a studenty předmět opakující. Studenta do skupiny přihlašuje garant předmětu na základě individuální dohody se studentem.
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 30 student(s).
Current registration and enrolment status: enrolled: 7/30, only registered: 0/30
fields of study / plans the course is directly associated with
Course objectives
Broadening the knowledge about theory and real policy of public finance is the main aim of the course altogether with the matching of the similarities and differences of Czech and French public finance.
Stress is put on the functional understanding of the Czech and French public finance and finance of the EU.
Learning outcomes
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 importance of regional and municipal budgets
- summarize the role of the EU budget and European funds.
  • Content of this course is divided into two basic parts. The first part is held by Czech lecturers and the second one by French lectures from University of Rennes (eventually IPAG Rennes).
  • 1. Theory of public finance and public economics.
  • 2. State budget and its process, revenues and expenditures. System of the public budgets and budgetary rules. Public expenditure analyses.
  • 3. Introduction to the tax theory and policy.
  • 4. Fiscal federalism, municipal and regional budgets in the CR.
  • 5. (F) Introduction to the French Public Finance.
  • 6. (F) French fiscal federalism. System of the public budgets and budgetary rules of local governments.
  • 7. (F) Revenue and expenditure side of the French local governments, their evaluation.
  • 8. Theory of fiscal imbalance. Pension system from the financial point of view
  • 9. (F) International public finance. Evolution of the EU budget and its milestones.
  • 10. EU Budget, its revenue and expenditure side. Budgetary compensation of the UK.
  • 11. (F) Financial system of the EU and its rules.
  • 12. Harmonization and coordination of the tax policy.
  • 13. Economics of the EU accession.
    recommended literature
  • Eijffinger, S.C.W., de Haan, J.: European Monetary and Fiscal Policy. Oxford University Press 2000. ISBN 0-19-877616-0
  • BAUDU, Aurélien. Droit des finances publiques. 2e édition. Paris: Dalloz, 2018. x, 888. ISBN 9782247169320. info
  • MÉGY, Renan. Les finances publiques en 100 fiches. Paris: Ellipses, 2018. 311 stran. ISBN 9782340025233. info
  • Constitution et équilibre des finances publiques, un débat d'avenir. Paris: L.G.D.J., 2012. vi, 302. ISBN 9782275038278. info
  • MEDVEĎ, Jozef. Verejné financie. Bratislava: Sprint, vfra, 2005. 464 s. ISBN 8089085326. info
  • KÖNIG, Petr and Lubor LACINA. Rozpočet a politiky Evropské unie. Vyd. 1. Praha: C.H. Beck, 2004. xxiv, 374. ISBN 8071798460. info
Teaching methods
The course takes the form of both lectures and seminars. There are explained basic thesis of public finance within lectures, which are further discussed during seminars. Presentation of students' seminar works may be a part of a seminar. Czech and French is the course language. French part may take place in Rennes.
Assessment methods
The course has a form of both lectures and seminars.

The course is concluded by the written and oral exam. A student is obliged to collect at least 60 % points from the written test and seminar work presentation during the Czech part of the course. Furthermore, Czech lecturer proposes a student's grade. According to an oral exam from the French part, the final evaluation is entered to the IS MU.
Detailed information concerning the seminar work and the tests is available at the interactive syllabi of the course in the IS MU.

Important information! If a student commits a prohibited act, such as usage of 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. Mentioned procedure relates to all the activities that are included to the final evaluation of the course (seminar work, essays, tests etc.).

Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Přednášky jsou dostupné online a ze záznamu.
The course is also listed under the following terms Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2023.
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