Course syllabus U15-0115-B - Public Finance and Tax Theory (FESRD - WS 2019/2020)

     Information sheet          Detailed content          Timetable          ECTS syllabus          

     Slovak          English          

Slovak University of Agriculture in Nitra
Faculty: Faculty of European Studies and Regional Development
Course unit code:
Course unit title: Public Finance and Tax Theory
Level of study:
Course supervisor:
Supervising department:
Regional Development and Policies of the EU - bachelor (required), 5. semester
Regional Development and Policies of the EU - bachelor (required), 5. semester
Teaching hours per week:
2/2 (hours of lectures per week / hours of seminars per week)
Planned learning activities and teaching methods :
Lectures 2 hours per week
Seminars 2 hours per week
Mode of delivery (face-to-face, distance learning): full-time, attendance method, part-time, attendance method
Mode of completion and ECTS credits allocated: Exam (6 credits)
Prerequisites for registration:
Assesment methods :
During the semester there will be 1 written tests for 20 points, presentation of seminary thesis for 20 points and a final written exam for 60 points. To obtain the grade A it is necessary to get at least 93 points for grade B at least 86 points, C at least 79 points, D at least 72 points D and E at least 64 points.
Objectives and learning outcomes of the course unit:
The student will obtain knowledge about specific financial relationships and transactions taking place in the economic system between public administration authorities and other entities - citizens, households, businesses and non-profit organizations in providing of public goods.
From a substantive point of view the course is focused on the role of public finance in the public sector, the status of public budgets and on issues of public revenue, focusing on tax revenues as their crucial source of funding.
Course contents:
- Functions and scope of public finances
- Fiscal Federalism
- Public Revenues
- Tax Theory
- Main and additional tax issues
- Tax system of the Slovak Republic
- Personal income tax
- Corporate income tax,
- Excise duties
- Public expenditure, models of public expenditure growth
- State budget and its context
- The balance of public finances, public deficit, public debt.
Recommended or required reading:
MAAYTOVÁ, Alena, František OCHRANA, Jan PAVEL, Jana TEPPEROVÁ, Leoš VÍTEK a Lucie SEDMIHRADSKÁ. Veřejné finance v teorii a praxi. Praha: Grada Publishing, 2015. Expert. ISBN 978-80-247-5561-8.
MEDVEĎ, Jozef, NEMEC, Juraj, ed. Verejné financie. Bratislava: Sprint dva, 2011. Economics. ISBN 978-80-89393-46-6.
OCHRANA, František, Jan PAVEL a Leoš VÍTEK. Veřejný sektor a veřejné finance: financování nepodnikatelských a podnikatelských aktivit. Praha: Grada Publishing, 2010. Expert. ISBN 978-80-247-3228-2.
SIVÁK, Rudolf. Verejné financie. Bratislava: Iura Edition, 2007. Ekonómia. ISBN 978-80-8078-094-4.

Language of instruction:
Slovak, English
Evaluation of course unit:
Assessed students in total: 401

14,0 %
8,2 %
11,0 %
14,2 %
51,1 %
1,5 %
Name of lecturer(s): doc. Ing. Oľga Roháčiková, PhD. (examiner, lecturer, person responsible for course)
Ing. Maroš Valach, PhD. (examiner, instructor, lecturer)
Supervisor signature and last modification: 18. 2. 2020

Last modification made by Ing. Martin Mastík, PhD. on 02/18/2020.

Type of output: