Course: Public Finance

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Course title Public Finance
Course code KFU/VF
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Bíba Ondřej, Ing. Mgr. PhD.
  • Hejduková Pavlína, Ing. Ph.D.
  • Hruška Zdeněk, Ing. Ph.D.
Course content
Public finance: Introduction to the topic Public insurance systems Taxes: Taxes on income tax system of the Czech Republic Property taxes in the tax system of the Czech Republic Consumption taxes in the tax system of the Czech Republic Budget system and budget structure State budget Public nonprofit organizations Municipalities and countie and their role in public finance Public spending Public revenues Reforms and trends in public finance Summary repetition Additional information for the students of combined form of study is on the Courseware.

Learning activities and teaching methods
Multimedia supported teaching, One-to-One tutorial, Students' self-study, Self-study of literature, Lecture, Practicum
  • Contact hours - 39 hours per semester
  • Preparation for an examination (30-60) - 51 hours per semester
  • Preparation for comprehensive test (10-40) - 40 hours per semester
prerequisite
professional knowledge
To know the basic principles of economic relations, characteristics of economic entities and their role in the market, causes of market failures and problems of fiscal policy.
professional skills
To use the basic economic terms.
general eligibility
N/A
N/A
learning outcomes
professional knowledge
To know the structure of tax system of the Czech Republic, public budget system in the Czech Republic, classification of public income and expenditure by various criteria.
professional skills
To calculate the amount of health public insurance and social security contributions and selected taxes in easier examples.
general eligibility
N/A
teaching methods
professional knowledge
Lecture
Textual studies
professional skills
Practicum
Skills demonstration
general eligibility
Students' self-study
Lecture
Practicum
assessment methods
professional knowledge
Written exam
professional skills
Test
Skills demonstration during practicum
general eligibility
Test
Written exam
Recommended literature
  • Daňové zákony v platném znění a další právní normy uvedené v COURSEWARE..
  • Hejduková, Pavlína. Veřejné finance - příklady a aktuální stav v ČR. Studijní opora.. Plzeň, 2014.
  • Hejduková, Pavlína. Veřejné finance. Pracovní listy.. Plzeň, 2014.
  • Hejduková, Pavlína. Veřejné finance. Sbírka příkladů a případových studií.. Praha, 2015. ISBN 978-80-7400-299-1.
  • Hejduková, Pavlína. Veřejné finance. Teorie a praxe.. Praha, 2015. ISBN 978-80-7400-298-4.
  • Peková, Jitka, Pilný, Jaroslav, Jetmar, Marek. Veřejná správa a finance veřejného sektoru. Praha: ASPI, 2008. ISBN 978-80-7357-351-5.
  • Vančurová, Alena. a Láchová, Lenka. Daňový systém ČR 2016.. Praha, 2016. ISBN 978-80-87480-44-1.


Study plans that include the course