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Course detail
FP-VFAcad. year: 2013/2014
The course focuses on the following topics: Public choice as a starting point of understanding of public finance, basic categories of public finance, public revenues and public expenditures, fundamentals of taxation theory including excessive tax burden, fiscal federalism, fiscal and budgetary policy of government, budgetary system in the Czech Republic, budgetary deficit and public debt. Fundamentals of financing in selected areas within the public sector. Ethics of public finance.
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Specification of controlled education, way of implementation and compensation for absences
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branch BAK-DP , 1 year of study, summer semester, compulsory
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