| Course title | Local Government Finance |
|---|---|
| Course code | KUF/FUS |
| Organizational form of instruction | Lecture + Lesson |
| Level of course | Master |
| Year of study | 1 |
| Semester | Winter and summer |
| Number of ECTS credits | 4 |
| Language of instruction | Czech |
| Status of course | Compulsory |
| Form of instruction | unspecified |
| Work placements | unspecified |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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| Course content |
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Lectures: 1. Government and Decentralization. 2. Conceptual Framework of Decentralization in Economic Theory. 3. Distribution of Fiscal Functions among Government Levels. 4. Principles of Financing Subnational Governments. 5. Subnational Government Budget. 6. Theory of Decentralized Taxation. 7. Tax Revenue of Subnational Governments. 8. Fiscal Capacity and Fiscal Need of Subnational Government. 9. Intergovernmental Transfers in Decentralized Systems. 10. Fiscal Decentralization and Fiscal Imbalance. 11. Subnational Government deficits and debts. 12. Subnational Government Expenditure. 13. Effectiveness of Subnational Government Expenditure. 14. Provision of Local Public Goods.
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| Learning activities and teaching methods |
Monologic (reading, lecture, briefing), Work with text (with textbook, with book), Written action (comprehensive tests, clauses), E-learning
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| Learning outcomes |
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To provide students with the knowledge and practical skills in fiscal decentralization and finance of local governments. The emphasis is on financing regional and local government levels in the Czech Republic.
Students understand the general principles of fiscal decentralization and have knowledge of municipal finance in the Czech Republic. |
| Prerequisites |
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Public Finance on the bachelor level.
KUF/KVFNC ----- or ----- KUF/VFIN ----- or ----- KUF/VFINC |
| Assessment methods and criteria |
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Oral examination, Combined exam, Test
Credit Requirements: 1. Active participation in exercises (consultations with KS). 2. Elaborate on the assigned tasks. You can earn 50 points by working out the tasks. 3. Elaboration of two credit tests (maximum 50 points). 4. The credit will be awarded to students who score 60 out of 100 for the above-mentioned tasks and tests. Exam requirements: Knowledge of the substance within the range defined by this syllabus. Assessment weight: 50% credit, 50% oral exam. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics | Study plan (Version): Accounting and Financial Management (4) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Summer |
| Faculty: Faculty of Economics | Study plan (Version): Structural Policy of the EU and Rural Development (3) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Summer |