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Last update: Mgr. Petra Poncarová (08.02.2024)
Course structure: The following topics are discussed in the course: 1. Basic theoretical principles of public finances - state interventions in the economy; function of public finances, characteristics of public finances. 2. Public finances and issues of public choice - theory of public choice; public choice as a means of supporting decision-making in public finances; political market, methods of collective decision-making. 3. Public expenditures, their functions, structure and trends. 4. Development of public expenditures in the Czech Republic. 5. Analysis of public projects and public programs, application of input - output methods. 6. Public revenues, theoretical starting points, definition of basic terms. 7. Introduction to tax theory, microeconomic consequences of taxation. 8. Public revenues - basic types of public revenues; trends in the development of public revenues in the Czech Republic. 9. Fiscal federalism, decentralization, spatial aspects of public finances. Decentralization of competences in the field of public expenditure. 10. Budgetary system of the Czech Republic, state budget (methods of creation, state budget, budget process) extra-budgetary state funds. 11. Fiscal imbalance – public budget deficit, public debt. Public budget deficit in the Czech Republic - development trends, public debt in the Czech Republic. 12. Social security - in general, application to the Czech Republic (retirement pensions - factors affecting the amount of expenses, possibilities for adjustment of pension systems, sickness insurance, health insurance) |
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Last update: Mgr. Petra Poncarová (08.02.2024)
Způsoby a kritéria hodnocení: Absolvování průběžného testu 30 % Průběžné úkoly 10% Absolvování závěrečného testu 60 % Celkem 100 %
Hodnocení: Výborně (90 - 100 %) Velmi dobře (75 - 89 %) Dobře (60 - 74 %) Nedostatečně (0 - 59 %) |
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Last update: Mgr. Petra Poncarová (08.02.2024)
Povinná: Maaytová Alena, Pavel Jan, Ochrana František a kolektiv: Veřejné finance v teorii a praxi, ISBN: 978-80-247-5561-8, GRADA 2015 Doporučená: Rosen, H. 2013. Public Finance, ISBN-13: 978-0073511351,ISBN-10: 0073511358 Gruber, J. 2019. Public Finance and Public Policy, 6th edition, ISBN-13:978-1319105259 |
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Last update: Mgr. Petra Poncarová (08.02.2024)
Struktura předmětu: 1. Základní teoretická východiska veřejných financí - státní zásahy do ekonomiky; funkce veřejných financí, charakteristiky veřejných financí. |