Public finance 2600-DSMdz/w3zspFP
1. The subjective scope of the public finance sector. Relations between the public sector and the public finance sector. Enumeration of entities included in the public finance sector.
2. Organizational and legal forms provided for entities of the public finance sector: budget unit, local government budget institution, budget management institution, executive agency, special purpose fund.
3. Forms of public funds: revenues - expenses, revenues - expenses, funds from the EU budget.
4. State budget concept, relations between the state budget and the State Treasury, stages of budget procedures
5. Legal nature of the budget act - specificity of the budget act.
6.Possibilities of changing the executive system of the state budget during the budget year: transferring and blocking budget expenditure, budget classification.
7. Forms of debt: State Treasury debt, State Public Debt, budget deficit.
8. Authority of the local government unit in the field of own revenues.
9. Equalization mechanism state budget - budget of a local government unit - general subsidy for a local government unit.
10. Types and features of social security, types of social insurance systems, types of social insurance, structure of the social security system, farmers' insurance, structure of the health insurance system.
11. The concept of insurance activity, division of insurance, parties to the insurance relationship, types of insurance activity, basic principles of insurance activity, compulsory insurance, conditions for starting and running a business, insurance intermediary, financial management, Insurance Guarantee Fund, insurance supervision.
12. The concept of a bank, types of banks, conditions for establishing a bank, types and division of banking operations, bank credit, passive operations of banks (types of deposits, deposit guarantee system), intermediary operations of banks: bank accounts, cash settlements, payment cards, banking supervision: goals and tasks supervision, supervisory institution, supervisory powers, purpose of operation of the National Bank of Poland, tasks of the NBP, NBP organs, functions of the NBP, implementation of monetary policy by the NBP.
13. Foreign exchange: entities involved in foreign exchange, subject of foreign exchange law regulations, forms of foreign exchange.
14. Statutory prohibitions and obligations in foreign exchange and possibilities of mitigating them - foreign exchange autonomy, foreign exchange permits.
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
K_W01 Knows and understands methodology and terminology in the field of public finance
K_W02 Knows and understands at an advanced level the principles, procedures and practices relating to public finance
K_W03 Knows and understands at an advanced level theories and economic models regarding public finance
K_W04 Knows and understands at an advanced level legal regulations regarding taxes in public finance
K_W05 Knows and understands technological, social, political, legal, economic and ecological processes and phenomena and their impact on public finance
In terms of skills:
K_U01 Is able to use the theory of the discipline of management and quality science and complementary sciences (economics and finance, legal sciences) to recognize, diagnose and solve problems related to public finance, and integrating them within the organization's strategy using the appropriate selection of sources and adapting existing new methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on public finance, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports relating to public finance and present them communicatively, also in English - using IT and communication tools.
In terms of attitudes:
K-K01 Is ready to assess and critically approach situations and phenomena related to public finance
K_K03 Is ready to comply professional ethical standards related to public finance
Assessment criteria
Learning outcomes are verified on an ongoing basis while discussing legal regulations regarding public finance (in this respect, presentations prepared by students will be used) and at the end when passing the seminar
Preparing and presenting a presentation (max. 10 points to be scored) and a multiple-choice test (max. 25 points)
A total of 35 points can be scored.
Rating scale:
• up to 15 points - grade 2.0
• 16-18 points - grade 3.0
• 19-21 points - grade 3.5
• 22-24 points - grade 4.0
• 25-29 points - grade 4.5
• 30-35 points – grade 5.0
Bibliography
Materials for listeners prepared by the lecturer.
Alina Majchrzycka-Guzowska: Finanse i prawo finansowe, Wolters Kluwer, 2019
Stanisław Owsiak: Finanse publiczne. Ujęcie współczesne, Wydawnictwo Naukowe PWN, 2021
Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych
Ustawa z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: