Public Finance
Ing. Veronika Volfová
Public Finance
Ing. Veronika Volfová
Public Finance

Cíle předmětu

The objective of the course is to familiarise students with issues of public finance. Students are able to explain the causes of state intervention in the economy and define basic market failures such as public goods and externalities. Students are able to explain principles and models of fiscal federalism and basic parameters related to fiscal imbalance. Students have a good understanding of public budgets, its structure and are able to describe current problems of public budgets. In connection with public budgets, they are provided with lectures concerning the characteristics of the tax system of the Czech Republic and the system of social and health insurance.

Metody hodnocení

Course credit: written credit test, active participation in seminars (fulfilment of seminar assignments)
Examination: written examination.
The objective of the course is to familiarise students with issues of public finance. Students are able to explain the causes of state intervention in the economy and define basic market failures such as public goods and externalities. Students are able to explain principles and models of fiscal federalism and basic parameters related to fiscal imbalance. Students have a good understanding of public budgets, its structure and are able to describe current problems of public budgets. In connection with public budgets, they are provided with lectures concerning the characteristics of the tax system of the Czech Republic and the system of social and health insurance.


Teacher: Ing. Veronika Volfová

Assessment methods:

  • Course credit: written credit test, active participation in seminars (fulfilment of seminar assignments)
  • Examination: written examination.


Week 1
Učitel doporučuje studovat od 9. 2. 2026 do 15. 2. 2026.
Week 2 Introduction.
Kapitola obsahuje:
2
Studijní materiály
Učitel doporučuje studovat od 16. 2. 2026 do 22. 2. 2026.
Week 3 Definition of the public sector (structure of the national economy, relation between the public and the private sector).
Kapitola obsahuje:
1
Odevzdávárna
2
Studijní materiály
Učitel doporučuje studovat od 23. 2. 2026 do 1. 3. 2026.
Week 4 Public goods and externalities (definition of public goods, public goods financing, externalities and their possible solutions)
Kapitola obsahuje:
1
Odevzdávárna
2
Studijní materiály
Učitel doporučuje studovat od 2. 3. 2026 do 8. 3. 2026.
Nyní studovat
Week 5 Fiscal federalism (definition, models, principles)
Kapitola obsahuje:
1
Odevzdávárna
2
Studijní materiály
Učitel doporučuje studovat nyní – od 9. 3. 2026 do 15. 3. 2026.
Week 6 Budgetary system (types of budgets)
Učitel doporučuje studovat od 16. 3. 2026 do 22. 3. 2026.
Week 7 Government budget (budgetary procedure, revenues and expenditures)
Učitel doporučuje studovat od 23. 3. 2026 do 29. 3. 2026.
Week 8 Budgets of territorial self-governing units (revenues and expenditures of budgets of regions and municipalities)
Učitel doporučuje studovat od 30. 3. 2026 do 5. 4. 2026.
Week 9 Holiday
Učitel doporučuje studovat od 6. 4. 2026 do 12. 4. 2026.
Week 10 Budget determination of taxes (subject and importance of budget determination of taxes)
Učitel doporučuje studovat od 13. 4. 2026 do 19. 4. 2026.
Week 11 Tax system of the Czech Republic (direct and indirect taxes, income taxes, property taxes and excise taxes)
Učitel doporučuje studovat od 20. 4. 2026 do 26. 4. 2026.
Week 11 Credit test
Učitel doporučuje studovat od 27. 4. 2026 do 3. 5. 2026.
Week 13 Pre-term of written examination
Učitel doporučuje studovat od 4. 5. 2026 do 10. 5. 2026.
Předchozí
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