Czech

4

Not applicable.

Students will acquire basic knowledge of macroeconomic financial flows in a mixed economy, and will be familiar with the principles of state economic policy as well as principles of modern taxation systems. The starting point of the course is the understanding of the public choice as a decision-making mechanism in the public sector. Students will have a clear idea of how to apply the acquired knowledge in practice.

Secondary school knowledge of political and voting system in the Czech republic. Basic macroagregates and relations. State economic policy. System of public budgets.

Not applicable.

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Conditions for awarding the course-unit credit:
1.Active participation in seminars (one absence during the semester is tolerated). 2.Successful completion of a credit test. 3. Presentation.
Form of examination:
Written only. The exam is a test (questions with four possible answers - just one is correct, open questions, yes/no questions, brief explanation of the basic terms). Max. possible points of exam - 70. Grading rules – see the BUT Rules for Studies and Examinations. The classification also includes the result of seminars.

Lectures (basic thems):
•Introduction (basic term : public goods, public sector, public finance, public budget)
•Theory of public choice
•History of the theory of public finance
•Public revenues
•Public expenditures
•Theory of taxes
•Fiscal federalism
•System of public finance in the Czech Republic
•State budget
•Fiscal and budgetary policy
•Budgetary deficit
•Public debt
•Social security
•Ethics of public finance

Not applicable.

The main objective of the course is to create a link between the public finance theory and, in a broad sense, the public economy theory on one hand, and modern application of these theories in the sphere of public finance on the other hand. Students will have a clear idea of basic categories of the theory of public finance and will be provided with tools necessary for understanding of current political and economic situation.

Attendance at lectures is recommended, attendance at seminars is controlled. The way of substituting of missed lectures and seminars is fully in the teachers’ competence.

Not applicable.

Not applicable.

LAJTKEPOVÁ, E. (2013): Veřejné finance v České republice: teorie a praxe. 1. vyd. Brno: Akademické nakladatelství CERM. (CS)
LAJTKEPOVÁ, E. (2009): Veřejné finance. 2. dopl. a aktual. vyd. Brno: CERM. (CS)
LAJTKEPOVÁ, E. - ŽIŽLAVSKÝ, O. (2011): Veřejné finance - pracovní listy. 2. přeprac. vyd. Brno: CERM. (CS)
KUBÁTOVÁ, K. (2010): Daňová teorie a politika. 5. vyd. Praha: Wolters Kluwer. (CS)
Zákon č. 218/2000 Sb., o rozpočtových pravidlech, v platném znění. Zákon č. 250/2000 Sb., o rozpočtových pravidlech územních rozpočtů, v platném znění. Zákon č. 243/2000 Sb., o rozpočtovém určení daní, v platném znění. Zákon č. 128/2000 Sb., o obcích, v platném znění. Vyhláška MF 323/2000 Sb., o rozpočtové skladbě, v platném znění. (CS)

HAMERNÍKOVÁ, B. - MAAYTOVÁ, A. (2010): Veřejné finance. 2. vyd. Praha: Wolters Kluwer. (CS)
PEKOVÁ, J. (2011): Finance územní samosprávy: teorie a praxe v ČR. 1. vyd. Praha: Wolters Kluwer. (CS)
PROVAZNÍKOVÁ, R. (2009): Financování měst, obcí a regionů: teorie a praxe. 2. aktual. a roz. vyd. Praha: Grada Publishing. (CS)

13 hours, compulsory

Seminars:
• Introduction, political and voting system.
• Public choice. Financing of political parties.
• Financing of health care.
• Local public finance, local budgets.
• Social insurance.
• Credit test.