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Lecturer(s)
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Kuchtová Vratislava, JUDr. Ph.D.
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Vařeka Petr, Mgr. Ph.D.
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Course content
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1. The basic financial law institutes of the municipal budgets and their legal regulation 2. Public budgets, their system and legislation 3. The revenue and expenditure of the municipal budgets, the budgetary composition and its legislation 4. The development and legal regulation of the financing of territorial self-government 5. The legal regulation of the village budget, including the budget process. 6. Legal adjustment of the regional budget, including the budget process. 7. The organizational components and contributory organizations and their legal regulation. 8. Funds of territorial self-government 9. Legal adjustment of forms of business of municipalities and regions 10. Control of the management of local government and its legislation
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Learning activities and teaching methods
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Lecture with visual aids, Seminar
- Contact hours
- 39 hours per semester
- Preparation for comprehensive test (10-40)
- 20 hours per semester
- Preparation for an examination (30-60)
- 46 hours per semester
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| prerequisite |
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| Knowledge |
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| characterize the tax system and the system of taxation in the Czech Republic and to know the system of financial law in the Czech Republic from the bachelor study |
| Skills |
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| apply the knowledge from bachelor's studies to common model situations, act and find solutions in accordance with the legislation and these solutions evaluate |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| orientate in financial legislation |
| know principles of local self-government |
| characterize control in local self-government |
| Skills |
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| describe and characterize the basic financial-law institutes of territorial finances |
| explain the functioning and role of municipal budgets |
| interpret the principles of municipal budgeting and determine their significance |
| apply knowledge on common model situations in the local self-government |
| act and find solutions in accordance with the legislation |
| evaluate and judge these solutions |
| apply provisions on the control of the management of municipalities and regions |
| Competences |
|---|
| N/A |
| N/A |
| N/A |
| Describe and characterize the basic financial-law institutes of territorial finances, explain the functioning and role of municipal budgets, interpret the principles of municipal budgeting, determine their significance, characterize control in local self-government, orientate in financial legislation, apply provisions on the control of the management of municipalities and regions, act and find solutions in accordance with the legislation, evaluate and judge these solutions, evaluate and judge these solutions. |
| teaching methods |
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| Knowledge |
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| Lecture with visual aids |
| Seminar |
| assessment methods |
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| Oral exam |
| Test |
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Recommended literature
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Boháč, Radim. Daňové příjmy veřejných rozpočtů v České republice. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7478-045-5.
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Hrubá Smržová, P. a kol. Daňové právo de lege lata. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
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Hrubá Smržová, P. a kol. Finanční a daňové právo. 4. vyd.. Plzeň: Aleš Čeněk,s.r.o., 2024.
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Karfíková, Marie a kol. Teorie finančního práva a finanční vědy. Praha, 2018.
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Marková, Hana; Boháč, Radim. Rozpočtové právo. Praha : C.H. Beck, 2007. ISBN 978-80-7179-598-8.
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Marková Hana. Finanční hospodaření územních samosprávných celků. Praha: PF UK, 2008. ISBN 978-80-87146-08.
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Peková, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2011. ISBN 978-80-7357-614-1.
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Peková, Jitka; Pilný, Jaroslav,; Jetmar, Marek. Veřejný sektor - řízení a financování. Vyd. 1. Praha : Wolters Kluwer Česká republika, 2012. ISBN 978-80-7357-936-4.
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