|
|
Main menu for Browse IS/STAG
Course info
KFP / FAÚS
:
Course description
Department/Unit / Abbreviation
|
KFP
/
FAÚS
|
Academic Year
|
2023/2024
|
Academic Year
|
2023/2024
|
Title
|
Financial Law Aspects
|
Form of course completion
|
Exam
|
Form of course completion
|
Exam
|
Long Title
|
Financial Law aspects of territorial self-government
|
Accredited / Credits
|
Yes,
4
Cred.
|
Type of completion
|
Combined
|
Type of completion
|
Combined
|
Time requirements
|
Lecture
2
[Hours/Week]
Seminar
1
[Hours/Week]
|
Course credit prior to examination
|
Yes
|
Course credit prior to examination
|
Yes
|
Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
|
Included in study average
|
YES
|
Language of instruction
|
Czech
|
Occ/max
|
|
|
|
Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
|
Summer semester
|
39 / -
|
0 / -
|
0 / -
|
Included in study average
|
YES
|
Winter semester
|
0 / -
|
0 / -
|
0 / -
|
Repeated registration
|
NO
|
Repeated registration
|
NO
|
Timetable
|
Yes
|
Semester taught
|
Summer semester
|
Semester taught
|
Summer semester
|
Minimum (B + C) students
|
10
|
Optional course |
No
|
Optional course
|
No
|
Language of instruction
|
Czech
|
Internship duration
|
0
|
No. of hours of on-premise lessons |
|
Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
|
Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
|
Fundamental theoretical course |
No
|
Fundamental course |
Yes
|
Fundamental theoretical course |
No
|
Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
|
None
|
Preclusive courses
|
N/A
|
Prerequisite courses
|
N/A
|
Informally recommended courses
|
N/A
|
Courses depending on this Course
|
N/A
|
Histogram of students' grades over the years:
Graphic PNG
,
XLS
|
Course objectives:
|
The course acquaints students with the financial law in the context of territorial self-government, in particular with the budget law and the legislation of the control of the management of territorial self-governing units. Emphasis is placed on the system, the structure of public budgets and the budgetary process.
|
Requirements on student
|
Written test (requirement of min. 70 % success rate). The oral exam
|
Content
|
1. The basic financial law institutes of the municipal budgets and their legal regulation
2. Public budgets, their system and legislation
3. The revenue and expenditure of the municipal budgets, the budgetary composition and its legislation
4. The development and legal regulation of the financing of territorial self-government
5. The legal regulation of the village budget, including the budget process.
6. Legal adjustment of the regional budget, including the budget process.
7. The organizational components and contributory organizations and their legal regulation.
8. Funds of territorial self-government
9. Legal adjustment of forms of business of municipalities and regions
10. Control of the management of local government and its legislation
|
Activities
|
|
Fields of study
|
Studentovi jsou k dispozici další informace a materiály na Coursware.
|
Guarantors and lecturers
|
|
Literature
|
-
Basic:
Hrubá Smržová, P. a kol. Daňové právo de lege lata. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
-
Basic:
Hrubá Smržová, P. - Mrkývka, P. a kol. Finanční a daňové právo. 3 vyd.. Plzeň: Aleš Čeněk, 2020.
-
Recommended:
Boháč, Radim. Daňové příjmy veřejných rozpočtů v České republice. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7478-045-5.
-
Recommended:
Peková, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2011. ISBN 978-80-7357-614-1.
-
Recommended:
Marková Hana. Finanční hospodaření územních samosprávných celků. Praha: PF UK, 2008. ISBN 978-80-87146-08.
-
Recommended:
Marková, Hana; Boháč, Radim. Rozpočtové právo. Praha : C.H. Beck, 2007. ISBN 978-80-7179-598-8.
-
Recommended:
Karfíková, Marie a kol. Teorie finančního práva a finanční vědy. Praha, 2018.
-
Recommended:
Peková, Jitka; Pilný, Jaroslav,; Jetmar, Marek. Veřejný sektor - řízení a financování. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-936-4.
-
On-line library catalogues
|
Time requirements
|
All forms of study
|
Activities
|
Time requirements for activity [h]
|
Contact hours
|
39
|
Preparation for an examination (30-60)
|
46
|
Preparation for comprehensive test (10-40)
|
20
|
Total
|
105
|
|
Prerequisites
|
Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
characterize the tax system and the system of taxation in the Czech Republic and to know the system of financial law in the Czech Republic from the bachelor study |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
apply the knowledge from bachelor's studies to common model situations, act and find solutions in accordance with the legislation and these solutions evaluate |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
|
Learning outcomes
|
Knowledge - knowledge resulting from the course: |
orientate in financial legislation |
know principles of local self-government |
characterize control in local self-government |
Skills - skills resulting from the course: |
describe and characterize the basic financial-law institutes of territorial finances |
explain the functioning and role of municipal budgets |
interpret the principles of municipal budgeting and determine their significance |
apply knowledge on common model situations in the local self-government |
act and find solutions in accordance with the legislation |
evaluate and judge these solutions |
apply provisions on the control of the management of municipalities and regions |
Competences - competences resulting from the course: |
N/A |
N/A |
N/A |
Describe and characterize the basic financial-law institutes of territorial finances, explain the functioning and role of municipal budgets, interpret the principles of municipal budgeting, determine their significance, characterize control in local self-government, orientate in financial legislation, apply provisions on the control of the management of municipalities and regions, act and find solutions in accordance with the legislation, evaluate and judge these solutions, evaluate and judge these solutions. |
|
Assessment methods
|
Knowledge - knowledge achieved by taking this course are verified by the following means: |
Oral exam |
Test |
|
Teaching methods
|
Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture with visual aids |
Seminar |
|
|
|
|