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

     Information sheet          Detailed content          Timetable          ECTS syllabus          

     Slovak          English          

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), 6. semester
Rural Development and Development of Rural Tourism - bachelor (required), 6. 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 work 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.
Course contents:
- Functions and extent government
- Fiscal federalism
- Government revenues
- Tax theory
- The nature and development of taxes
- Tax system in Slovakia
- Public expenditure, public expenditure programs and public projects
- Efficiency of public spending
- Public budget system
- State budget and its context
- 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: 352

13,6 %7,7 %10,2 %14,8 %52,3 %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: