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.

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Conditions for awarding the course-unit credit:
1.Active participation in seminars (one absence during the semester is tolerated, the second and all other absence must be excused. 2.Team work on common tasks, presentation (max.10 points). 3.Successful completion of a credit test (min. 50%).
Form of examination:
Written only - multiple-choice test. Time for elaboration: 40 minutes. Maximum number of points is 70, min. 35 (= 50%).
Grading rules – see the BUT Rules for Studies and Examinations (ECTS Classification).

Not applicable.

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.

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

Not applicable.

Not applicable.

KUBÁTOVÁ, K. Daňová teorie a politika. 7. vyd. Praha: Wolters Kluwer, 2018. (CS)
LAJTKEPOVÁ, E. Veřejné finance v praxi České republiky. 1. vyd. Brno: Akademické nakladatelství CERM, 2021. (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)