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

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University: Slovak University of Agriculture in Nitra
Faculty: Faculty of European Studies and Regional Development
Course unit code: U15-0115-B
Course unit title: Public Finance and Tax Theory
Planned types, learning activities and teaching methods:
lecture2 hours weekly / 26 hours per semester of study (on-site method)
seminar2 hours weekly / 26 hours per semester of study (on-site method)

Credits: 6
Semester: Regional Development and Policies of the EU - bachelor (required), 5. semester
Regional Development and Policies of the EU - bachelor (required), 5. semester
Level of study: 1.
Prerequisites for registration: none
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.
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:
Daňové zákony, Zákon o štátnom rozpočte, časopisecká literatúra
Medveď, J. a kol. 2009. Daňová teória a daňový systém. Bratislava: Sprint. ISBN: 978-80-89393-09-1.
Medveď, J. – Nemec, J. a kol. 2007. Základy verejných financií. Bratislava: Sprint. ISBN: 978-80-89085-84-2.
Musgrave, R. A. – Musgraveová, P. B. 1994. Veřejné finance v teorii a praxi. Praha: Management Press. ISBN: 978-80-85603-76-7.
Sivák, R. a kol. 2007. Verejné financie. Bratrislava: IURA Edition. ISBN: 978-80-8078-094-4.

Language of instruction: Slovak, English
Evaluation of course unit:
Assessed students in total: 354

14,1 %7,6 %10,2 %14,7 %52,0 %1,4 %
Name of lecturer(s): doc. Ing. Oľga Roháčiková, PhD. (examiner, lecturer, person responsible for course)
Ing. Maroš Valach, PhD. (examiner, instructor, lecturer)
Last modification: 7. 10. 2019
Supervisor: doc. Ing. Oľga Roháčiková, PhD. and programme supervisor

Last modification made by Ing. Martin Mastík, PhD. on 10/07/2019.

Type of output: