N_FRPr Financial and Budget Law

University of Finance and Administration
Winter 2017
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Ing. Otakar Schlossberger, Ph.D. (seminar tutor)
Guaranteed by
doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Olga Soušková
Timetable of Seminar Groups
N_FRPr/cPVPH: each odd Thursday 10:30–11:14 S34, each odd Thursday 11:15–12:00 S34, except Thu 12. 10. ; and Wed 18. 10. 15:45–17:15 S11, O. Schlossberger
N_FRPr/pPVPH: Thu 12:15–12:59 S34, Thu 13:00–13:45 S34, except Thu 12. 10. ; and Wed 18. 10. 17:30–19:00 S11, O. Schlossberger
N_FRPr/vPPPH: Fri 6. 10. 17:30–19:00 S24, 19:15–20:45 S24, Fri 3. 11. 17:30–19:00 S36, 19:15–20:45 S36, Sat 25. 11. 9:45–11:15 S13, 11:30–13:00 S13, O. Schlossberger
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Learning outcomes of the course unit The subject is focused on the brief interpretation of financial law, financial relations and financial legal institutes with an emphasis on the field of regulation of public finances. The subject provides basic information about the state's financial policy, which follows the interpretation of the current legislation in the area of budgetary law, the briefing of tax law, customs duties and other revenues of the state budget. It also deals with state budget expenditures and fund management.
Learning outcomes
he student will be able to explain the categories used in financial and budgetary law after completing this course. He will know the sources of law, their classification, the inclusion of budgetary and financial law in the system of legal science. Can explain the essence of private financial law, but also public financial law. He will be able to explain the entire budget process, its revenue and expenditure items. On the basis of the acquired knowledge, he can apply the valid legal regulation in practice.
Syllabus
  • 1. Subject, concept, sources and content of financial law. 2. Entities and financial-legal relationships. 3. Public finance legislation. 4. Direct taxes in the Czech Republic. 5. Indirect taxes in the Czech Republic. 6. Tax and Fee Administration 1. 7. Tax and Fee Administration 2. 8.Financial control. 9.Budgetary management. 10.Budgetary proces. 11 Currency and payment, credit, foreign exchange. 12 State oversight of the capital market.
Literature
    required literature
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 6., aktualiz. vyd. Praha: Wolters Kluwer Česká republika, 2015. ISBN 978-80-7478-841-3.
  • Bakeš, M. a kol.: Finanční právo. Praha: C. H. Beck, 2012. ISBN 978-80-7400-440-7.
  • Marková, H. Daňové zákony - aktuální vydání
Teaching methods
Lessons take the form of lectures, seminars, workshops in full-time study and managed group consultations in combined study. Minimum obligatory participation in seminars / workshops in full-time studies are 80%, in the controlled group consultations in combined form of study 75%. Students who do not fulfill the mandatory level of participation may be given during the semester the additional study duties (to the extent that will demonstrate study results and obtained competencies necessary for successful conclusion of course).
Assessment methods
Credit test, oral exam. In order to obtain the credit, attendance at the seminars is required as part of the full-time study form. In the combined form of studies, the controlled consultations are obligatory.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2016, Winter 2018, Winter 2019, Winter 2020.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2017/N_FRPr