Czech

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.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Credit requirements: Students individually and separately at each of exercising a given task, which follows the lectures. Basis for preparation of the task, the student must individually find. Data requirements for students can be found in news subject. Assignments students are required to submit at the end of exercise to assess teacher. The proper task the student receives one point, the student can receive a maximum of 5 points. The condition for the credit is to get at least 4 points. Students can substitute exercises in other hours of seminars than that correspond to the individual student's schedule. In practice No. 6, students have the opportunity to complete missing data in documents already cast.
Note: Student brings the first exercise folder in which during the semester will be to have the individual sub-solving tasks.

Form of examination: Written exam only. Exam takes the form of a test (questions with four possible answers - of which just one is correct issues with adding their own answers questions with yes / no answers, a brief explanation of basic concepts, open questions). Time allowed: 40 minutes. Max. points of the exam - 100 Second resit exams will be implemented in the form of oral. The classification rules - see Study and Examination Regulations University.

basic concepts of public finances, budgetary system, state budget, funding UZC, funding for education, health care financing, the financing of social security, public procurement, international aspects 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 in the Czech Republic as well as in the European Union.

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

Not applicable.

Not applicable.

LAJTKEPOVÁ, E. Veřejné finance v praxi České republiky. 1. vyd. Brno: Akademické nakladatelství CERM, 2021. (CS)
KUBÁTOVÁ, K. Daňová teorie a politika. 7. vyd. Praha: Wolters Kluwer, 2018. (CS)
Zákon č. 218/2000 Sb., o rozpočtových pravidlech ze dne 27. června 2000. Zákon č. 250/2000 Sb., o rozpočtových pravidlech územních rozpočtů ze dne 7. července 2000. Zákon č. 243/2000 Sb., o rozpočtovém určení daní ze dne 29. června 2000. Zákon č. 128/2000 Sb., o obcích ze dne 12. dubna 2000. Zákon č. 23/2017 Sb., o rozpočtové odpovědnosti ze dne 17. ledna 2017. Vyhláška MF 323/2002 Sb., o rozpočtové skladbě ze dne 2. července 2002. (CS)

VANČUROVÁ, A., LÁCHOVÁ, L. a H. ZÍDKOVÁ.  Daňový systém ČR. 1.vyd. Praha: Wolters Kluwer, 2020. (CS)