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Lecturer(s)
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Hyblerová Šárka, Ing. Ph.D.
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Brabec Zdeněk, Ing. Ph.D.
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Course content
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Content: 1. Public finance definition of basic concepts, linkages and aspects; connection with the economy of the public sector, causes the development of public finances, arguments, functions a principles, macro - a microeconomic context, development of fiscal theory. 2. National accounting as a source of information about the national economy. Objectives and essence of national accounting. Structure of the national economy - the position of the general government sector. General structure of data contained in national accounts. Specifics of data on the accounts of general government - simple analyses. 3. Government financial statistics. Sense and possible usage for government economic policy. Sectors, accounting rules and analytical framework. Classification of revenues and expenditures. 4. Public expenditures, public projects and public expenditure programs - introduction into the analysis, definition of basic concepts, types of public expenditures and their classification. Cost-benefit analysis of public expenditures, public projects and public expenditure programs effectiveness of public expenditures, public projects and public expenditure programs, methods used for analysis of their effectiveness. 5. Economy and financing of public organizations. Financing and economy of governmental non-profit institutions (government departments, contributory organizations). State funds and their role in the structure of public finance in the Czech Republic. 6. Public revenues. Taxes. - definition of basic concepts, tax authority and tax destination, classification, historical and theoretical aspects. 7. Introduction to the tax theory tax principles, fairness of taxes, tax efficiency (tax burden, administrative costs), tax incidence. 8. Social security - causes of origin, implementation tools, social insurance. 9. Transfers, social justice and public budgets. The issue of social justice. Household income and public budgets. Gini coefficient and other indicators. Definition of terms " social justice " and "redistribution". 10. Budget system and budget process. State budget, budgeting methods. Calculation of government debt. 11. Spatial aspects of public finance, fiscal federalism, fiscal decentralization, local finance. The issue of securing public services at different levels of government. 12. Budget and fiscal policy - definition of basic concepts, links between budget and fiscal policy, various influences. 13. Short-term and long-term fiscal imbalance - consequences and possible solutions. Structural deficit. Cyclical deficit. Hidden debt as a risk factor. 14. Current trends in public finance - definition, selected issues of public finance in the context of European integration.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 42 hours per semester
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Learning outcomes
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The aim of the course is to provide knowledge on the causes of public finance in mixed economy, to inform about public budgets system, about public revenue and public expeditures. Attention is also focused on the problems of budget balance, surplus and deficit of the government budget; problems of government debt and budgetary and ficsal policies are tightly connected with these issues.
Students obtain knowledge in given course in accordance with aims of the course and course programme.
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Prerequisites
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No prerequisites.
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Assessment methods and criteria
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Written exam
Examination: written exam. Attendance at lectures min. 50 % (only for selfunded students)
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Recommended literature
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GRUBER, J. Public Finance and Public Policy. 5th ed.. Worth Publishers. New York, 2016. ISBN 978-1464143335.
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HAMERNÍKOVÁ, B. Veřejné finance - vybrané problémy. Praha: Wolters - Kluwer, 2017. ISBN 978-80-7552-577-2.
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HEJDUKOVÁ, P. Veřejné finance - teorie a praxe. Praha: C.H. Beck, 2015. ISBN 978-80-7400-298-4.
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Jitka Peková, Marek Jetmar, Petr Toth. Veřejný sektor, teorie a praxe v ČR. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-209-4.
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MAAYTOVÁ, A., J. PAVEL, F. OCHRANA, et al. Veřejné finance v teorii a praxi. Praha: Grada Publishing, 2015. ISBN 978-80-247-5561-8.
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MIKUŠOVÁ MERIČKOVÁ, B. a J. STEJSKAL. Teorie a praxe veřejné ekonomiky. Praha: Wolters Kluwer, 2014. ISBN 978-80-7478-526-9.
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NAHODIL, F. a kol. Veřejná správa a financování veřejného sektoru. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2014. ISBN 978-80-7380-536-4.
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POSPÍŠIL, Richard a ŽUFAN, Pavel. Ekonomika veřejných rozpočtů: (současnost a perspektiva). Praha: Professional Publishing, 2019.
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