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Lecturer(s)
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Hejduková Pavlína, Ing. Ph.D.
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Course content
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Public finance: an introduction to practical applications on the example of the Czech Republic. Public finance reforms and trends. Public insurance systems. Practical application of health and social insurance on the example of the Czech Republic. Taxes: Income Taxes in the Czech Tax System. Practical application of personal income tax. Property taxes in the Czech tax system. Practical application of real estate tax and road tax on the example of the Czech Republic. Taxes on consumption in the Czech tax system. Selected aspects of VAT including tax case law of the Czech Republic and excise duties. Authorities and institutions within public finance of the Czech Republic and their role. Practical application of the budget structure of the Czech Republic. State budget on the example of the Czech Republic. Development of the Czech economy. Budgetary process of the Czech Republic and responsible authorities for the budgetary process of the Czech Republic. Municipalities and regions and their role in public finance of the Czech Republic and financial relations with the state. Public-law organizations at the level of the state and territorial self-governing units and financial relations within the budgetary system. State special-purpose funds in the Czech Republic and financial management of selected state authorities. Public revenue and public expenditure - from theory to practice. Sustainability of public finances in the Czech Republic. Summary. Additional information for the students of combined form of study is on the Courseware.
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Learning activities and teaching methods
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Multimedia supported teaching, One-to-One tutorial, Students' self-study, Self-study of literature, Lecture, Practicum
- Contact hours
- 39 hours per semester
- Preparation for an examination (30-60)
- 51 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
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| prerequisite |
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| Knowledge |
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| To know the basic principles of economic relations, characteristics of economic entities and their role in the market, causes of market failures and problems of fiscal policy. |
| Skills |
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| To use the basic economic terms. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| To know the structure of tax system of the Czech Republic, public budget system in the Czech Republic, classification of public income and expenditure by various criteria. |
| Skills |
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| To calculate the amount of health public insurance and social security contributions and selected taxes in easier examples. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Lecture supplemented with a discussion |
| Textual studies |
| Skills |
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| Practicum |
| Skills demonstration |
| Textual studies |
| Competences |
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| Self-study of literature |
| Lecture |
| Practicum |
| Lecture with visual aids |
| assessment methods |
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| Knowledge |
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| Written exam |
| Continuous assessment |
| Peer evaluation of students |
| Skills |
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| Test |
| Skills demonstration during practicum |
| Peer evaluation of students |
| Competences |
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| Test |
| Written exam |
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Recommended literature
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Daňové zákony v platném znění a další právní normy uvedené v COURSEWARE..
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Hejduková, Pavlína. Veřejné finance - příklady a aktuální stav v ČR. Studijní opora.. Plzeň, 2014.
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Hejduková, Pavlína. Veřejné finance. Pracovní listy.. Plzeň, 2014.
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Hejduková, Pavlína. Veřejné finance. Sbírka příkladů a případových studií.. Praha, 2015. ISBN 978-80-7400-299-1.
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Hejduková, Pavlína. Veřejné finance. Teorie a praxe.. Praha, 2015. ISBN 978-80-7400-298-4.
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Peková, Jitka; Pilný, Jaroslav,; Jetmar, Marek. Veřejná správa a finance veřejného sektoru. Praha : ASPI, 2008. ISBN 978-80-7357-351-5.
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Vančurová, Alena. a Láchová, Lenka. Daňový systém ČR 2016.. Praha, 2016. ISBN 978-80-87480-44-1.
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