XAPFI Public Finance

Moravská vysoká škola Olomouc
léto 2024
Rozsah
2/1/0. 4 kr. Ukončení: zk.
Vyučující
Ing. Richard Šmilňák, MBA (přednášející)
Ing. Richard Šmilňák, MBA (cvičící)
Garance
Moravská vysoká škola Olomouc
Dodavatelské pracoviště: Moravská vysoká škola Olomouc
Rozvrh
každou sudou středu 8:00–9:30 B2.445
  • Rozvrh seminárních/paralelních skupin:
XAPFI/01: každou sudou středu 9:30–10:15 B2.445, R. Šmilňák
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Předmět si smí zapsat nejvýše 3 stud.
Momentální stav registrace a zápisu: zapsáno: 2/3, pouze zareg.: 0/3
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.
Osnova
  • 1. Definition of the public sector (structure of the national economy, relation between the public and the private sector)
  • 2. Causes of state intervention in the economy (types of causes, market failure and its characteristics)
  • 3. Public goods and externalities (definition of public goods, public goods financing, externalities and their possible solutions)
  • 4. Fiscal federalism (definition, models, principles)
  • 5. Budgetary system (types of budgets)
  • 6. Government budget (budgetary procedure, revenues and expenditures)
  • 7. Budgets of territorial self-governing units (revenues and expenditures of budgets of regions and municipalities)
  • 8. Budget determination of taxes (subject and importance of budget determination of taxes)
  • 9. Tax system of the Czech Republic (direct and indirect taxes, income taxes, property taxes and excise taxes)
  • 10. Social insurance (insurance models and principles, insurance payers)
  • 11. Fiscal imbalance (concept of public budget, budget deficit, public debt, fiscal rules)
  • 12. Current issues of public finance (public debt, government budget deficit, indebtedness of territorial self-governing units)
Metody hodnocení
Course credit: written credit test, active participation in seminars (fulfilment of seminar assignments)
Examination: written examination.
Vyučovací jazyk
Angličtina
Další komentáře
Studijní materiály
Předmět je vyučován každoročně.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.mvso.cz/predmet/mvso/leto2024/XAPFI