N_VE_2 Public Economics 2

University of Finance and Administration
Summer 2021
Extent and Intensity
2/0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jaroslav Vostatek, CSc. (seminar tutor)
Guaranteed by
prof. Ing. Jaroslav Vostatek, CSc.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Mgr. Kateřina Franců
Prerequisites
Prerequisite: exam from the course Public economics 1
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The course of Public economics explains the extended basics of the current public sector theory and policy abroad and in Czecia. The financial crisis in many developed countries a decade ago revealed many weaknesses of the private and public sectors, the basic economic and social importance of the public sector underwent thus a stress test of the public choice in many directions. There are big differences in fiscal and social policies, in the usage of public and private sectors between individual countries. The questions of public economics are split in a sequence of two courses: Public economics 1 and 2.
Learning outcomes
The student shall be able, after passing this course: - to analyze the system of public revenues of a selected country; - to evaluate the proposals to reform the Czech public revenues and/or social protection system; - to write a paper on the public revenue and social security systems of a chosen country; - to formulate a proposal for the Czech tax reformy; - to compare public revenue system of Czechia and another country.
Syllabus
  • 1. Budgetary system, fiscal policy. Public revenues, their structure and trends. Tax decentralization 2. Tax quota. Tax and compulsory payment wedges. Tax progressivity 3. Tax mixes. Optimal taxation theory. Tax reforms 4. Personal income taxation: tax expenditures, tax credits, joint taxation of couples 5. Models and selected systems of personal income taxation: links to social insurance 6. Corporate income taxation: models and systems 7. Interest and capital incomes taxation: models and systems 8. Self-employed income taxation, sharing economy taxation 9. Expenditure, consumption, turnover and value added taxation 10. Financial sector taxation and subsidization. Sectorial taxes 11. Property taxation. Environmental taxes 12. Fiscal deficit and public debt
Literature
    required literature
  • KUBÁTOVÁ, K. Daňová teorie a politika. Praha: Wolters Kluwer, 6. vydání, 2015. 978-80-7478-841-3
  • PEKOVÁ, J. Veřejné finance. Teorie a praxe v ČR. Praha: Wolters Kluwer, 2011. ISBN 978-80-7357-698-1.
  • Vostatek, J.: Koncepce rodinných přídavků a veřejná správa. FÓRUM sociální politiky 2016, č. 4
  • Vostatek, J.: Zdanění příjmů a pojistné. Bulletin Komory daňových poradců 2014, č. 4
  • Vostatek, J.: Vysoké zdanění práce v Česku? Ale vůbec ne. Hospodářské noviny, ihned.cz. 25. 9. 2017. https://nazory.ihned.cz/c1-65892800-vysoke-zdaneni-prace-v-cesku-ale-vubec-ne
    recommended literature
  • PEKOVÁ, J., PILNÝ, J., JETMAR, M. Veřejný sektor – řízení a financování. Praha: Wolters Kluwer, 2012, ISBN 978-80-7357-936-4.
  • Krebs, V. a kol.: Sociální politika. Praha: Wolters Kluwer. 6. vydání, 2015
  • BARR, N. Economics of the Welfare State. 5. vydání. Oxford: Oxford University Press, 2012. ISBN 978-0-19-929781-8.
Teaching methods
lectures
Assessment methods
Written exam - 5 questions (from 80 possible ones), to pass the exam you have to fully answer 3 questions
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is taught: every week.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Summer 2017, Summer 2018, Summer 2019, Summer 2020.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2021/N_VE_2