Course: Local government Finance

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Course title Local government Finance
Course code KFU/7FUSA
Organizational form of instruction Lecture + Lesson
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory
Form of instruction unspecified
Work placements unspecified
Recommended optional programme components None
  • Peková Jitka, doc. Ing. CSc.
  • Nepovolný Tomáš, Ing.
Course content
1. Position, structure and objectives of local administrations. 2. Prerequisites for the existence of local administrations. Principles of fiscal federalism. 3. Decentralization of non-market activities of the state for the local administrations. 4. Economy of the organizations established by the local administration. 5. Financial system of local administration, budgets and extra-budget funds. 6. Revenues of local budgets - of taxation, others. 7. Principles of local and regional taxation and problems of tax competition. 8. Revenues from entrepreneurial activities and from financial assets. Subsidies and returnable incomes. 9. Expenditures from local administration budgets. Running and capital expenses. 10. Defining effectiveness and thrift in local administration expenditures. 11. Methods for the assessment of effectiveness. 12. Financial analysis and its influence on economy. Civil and public control. 13. Actual problems of financing municipalities in the CR and abroad.

Learning activities and teaching methods
Learning outcomes
To round off the review about public redistribution, public finances and fiscal federalization, financing public goods, including both regional and local levels. Self-studies will help to enhance the knowledge and its practice.

Accomplished course: Public finances

Assessment methods and criteria
Written and oral exam
Recommended literature
  • PEKOVÁ, J. Hospodaření a finance územní samosprávy. Management Press, Praha, 2004..
  • PEKOVÁ, J., PILNÝ, J. JETMAR, M. Veřejná správa a finance. Praha: ASPI, 2008, ISBN 978-80-7357-351-5.

Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Social and Economic Studies Financial management (B) Economy 2 Summer