D_TVF Theory of public finance

University of Finance and Administration
Winter 2015
Extent and Intensity
2/0. 10 credit(s). Type of Completion: DZk (doctoral examination).
Guaranteed by
prof. Ing. Jaroslav Vostatek, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
  • Finance (programme VSFS, D-HPS) (2)
Course objectives
Selected problems of the theory of public finance with a focus on public spending, taxation and fiscal imbalance (deficit and debt). Deepening of knowledge in the field of fiscal and tax policy.
Syllabus
  • Public expenditure and social policy. Social models (Welfare regimes)
  • Social assistance. Income tax and social policy. Theory and practice of negative income tax
  • Public spending on pensions. Cicil servants´protection. Conservative pension model. Liberal and neoliberal pension models
  • Social-democratic pension model. Pension reforms in selected countries, the role of the World Bank
  • Public spending on sickness, disability and long-term care, work injury and occupational disease protection
  • Public expenditure on healthcare. Systems of healthcare financing and regulation, reforms in selected countries
  • Public expenditure on family protection. Social housing systems financing. Unemployment protection. Flexicurity
  • Income taxation and consumption taxation, Personal and family income taxation - international trends
  • Value added taxation - concepts and development trends, basic issues
  • Taxation and subsidization of the financial sector
  • Corporate income taxation, self-employeds´ taxation, capital income taxation.
  • Budget deficit and public debt
Literature
    required literature
  • Jackson, P. M., Brown, C. V.: Ekonomie veřejného sektoru. 1. vyd., Praha: Eurolex Bohemia, 2003.
  • Kubátová, K.: Daňová teorie a politika. Praha, ASPI, Wolters Kluwer, 2006
  • Mirrlees, J. et al.: Dimensions of Tax Design. The Mirrlees Review. Institute of Fiscal Studies, Oxford University Press, 2010
  • Dvořák, P.: Veřejné finance, fiskální nerovnováha a finanční krize. Praha: C.H.Beck, 2008.
  • Vostatek, J.: Zdanění a dotování finančního sektoru. In: Sborník z mezinárodní konference Finanční trhy a jejich regulace v podmínkách doznívání světové finanční krize. Praha, VŠFS, 2011
  • Vostatek, J.: Panevropský penzijní systém a daňový mix. In: Teoretické a praktické aspekty veřejných financí. Sborník příspěvků z mezinárodní konference. Praha, VŠE, 2010
  • Averting the Old Age Crisis. Policies to Protect the Old and Promote Growth. A World Bank Policy Research Report. New York: Oxford University Press, 1994.
  • Vostatek, J.: Panevropský penzijní systém jako alternativa vládní důchodové reformy. In: Sborník z 2. mezinárodní vědecké konference Důchodová reforma – jak dál?. Praha, VŠFS, 2011
  • Holzmann, R. et al. Nonfinancial Defined Contribution Pension Schemes in a Changing Pension World. World Bank, 2012:
    recommended literature
  • Rosen, H. S., Gayer,T.: Public Finance. 8th edition. McGraw-Hill Irwin, 2007.
  • European Commission, Public Finances in EMU – 2008. European Economy. No. X/2008. Office for Official Publications of the EC. Luxembourg. http://ec.europa.eu/economy_finance/publications/publication12832_en.pdf
  • Vostatek, J.: Manipulace sociálním pojistným v české daňové politice. In: Teoretické a praktické aspekty veřejných financí. Sborník příspěvků z mezinárodní konference. Praha, VŠE, 2009
  • Vostatek, J.: Sociální a soukromé pojištění. Praha: Codex Bohemia, 2000.
Teaching methods
lectures
Assessment methods
Seminar paper in the range of about 15 pages. Exam
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Předmět doktorského studia.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2011, Winter 2012, Winter 2013, Winter 2014, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2015, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2015/D_TVF