Objectives of the course
The aim of public finance and financial law is acquiring knowledge about the functioning and parts of the financial market, the significance and types of financial institutions and their role in linking savings and investments between surplus and deficit business entities on a national and international level, with particular reference to financial law.
Students’ ability to understand and solve financial problems from a standpoint of positive law and affirmative court practice.
Content of the subject
The concept and types of public revenues; concept and disintegration of financial law; tax law principle of tax law; types of tax; OECD Tax Classification and GFS Public Revenue Classification; tax creditors; the concept and types of tax debtors; the concept, object, content and characteristics of the tax property relationship; the emergence of a tax liability; provision of tax liability: concept and types; concept, types, characteristics, formation and termination of tax administrative relationship; tax assessment; rights of taxpayers; taxpolitical basis of choice between proportional and progressive tax rates; tax incentives; the notion of double taxation and double-taxation phenomena; annual income tax on citizens; the classic corporate income tax system and tax integration systems; tax incentives in the corporate income tax system; tax consolidation.
Teaching methods and material mastering
Lectures, exercises, consultations, written examinations (colloquiums) individual student work (seminar and homework, papers, etc.), as well as group participation of students in the study of certain thematic units.
Forms of knowledge assessment
- Test 1 (0-15 points)
- Test 2 (0-15 points)
- Final exam (0-50 points)
- Seminar(s) (0-10 points)
- Teaching activities (0-10 points)