Faculty of Economic Sciences 2400-FPiP2FP1
1. Public finance as a scientific discipline. Public finance interdisciplinarity.
2. Public finance in a historical perspective (public finance and the Keynesian theory, neoclassical theory, monetarism and fiscal conservatism).
3. The main functions of public finance (the fiscal function, the stabilization function, the redistributive function, the allocative function).
4. Public finance legal framework (public finance legal definition, basic public finance legislation in Poland and other European Union countries).
5. The public finance sector as one of the main components of the financial system in the economy.
6. Public revenue (sources of public revenue, tax definition, tax classification, properties of a “good” tax system, tax progressivity, tax incidence, optimal taxation theory).
7. Public expenditure (the Wagner law, different expenditure policies, public expenditures as an instrument for redistribution).
8. The state budget (the state budget cycle, the state budget discipline, the state budget deficit).
9. Public debt (the reasons for public debt, the types of public debt, public debt management, the real costs of public debt).
10. Fiscal policy (the aims of fiscal policy, fiscal policy instruments, fiscal policy versus monetary policy)
11. Public finance system in Poland.
12. Tax system in an international perspective (the history of tax systems before World War II, taxation in modern public finance systems, the north/south taxation mentality).
13. Tax systems in different countries (tax system in Sweden, Russia, Canada, USA, Japan, Brazil and China).
14. International public finance and globalization.
Type of course
Course coordinators
Learning outcomes
Successful completion of the course provides a basis for theoretical and empirical modern public finance systems analysis based on the knowledge gained during the course.
(S1A_W01; S1A_W02; S1A_W03; S1A_W04; S1AW06; S1A_W07; S1A_W08; S1A_W09, S1A_U1; S1A_U02; S1A_U03; S1A_U05; S1A_U06; S1A_U07; S1A_U08; S1A_U09; S1A_U10; S1A_K01; S1A_K02; S2_K03; S2_K05; S2_K06)
Assessment criteria
activity during classes=15%, presentation = 25% and written exam = 60%
rating scale:
<50-60%) 3
<60-70%) 3+
<70-80%) 4
<80-90%) 4+
<90-100%) 5
Bibliography
Malinowska-Misiąg E., Misiąg W., Finanse publiczne w Polsce, Wydawnictwo Prawnicze LexisNexis, Warszawa 2007
Osiatyński J., Finanse publiczne - Ekonomia i polityka, Wydawnictwo Naukowe PWN, Warszawa 2006
Owsiak S., Finanse publiczne, Teoria i praktyka, Wydawnictwo Naukowe PWN, Warszawa 2006
Rosen H. S., Gayer T., Public Finance, McGraw-Hill, 2010
Stiglitz J., Economics of the Public Sector, W. W. Norton & Co Ltd., 2004
Wach K., Systemy podatkowe krajów Unii Europejskiej, Oficyna Ekonomiczna, Kraków 2006
Wolański R., System podatkowy w Polsce, Seria akademicka, Kantor Wydawniczy Zakamycze, Zakamycze 2004
Ziółkowska W., Finanse Publiczne, Teoria i zastosowanie, Wydawnictwo Wyższej Szkoły Bankowej, Poznań 2005
supplementary:
Barr N., Econoics of the Welfare State, Oxford University Press, 2004
Champernowne D.G., Cowell F.A., Economic Inequality and Income Distribution, Cambridge University Press, Cambridge 1998
Creedy J., Modelling Income Distribution, Edward Elgar Publishing Limited, Cheltenham, UK 2002
Creedy J., Tax and Transfer Tensions, Designing Direct Tax Structures, Edward Elgar Publishing Limited, Cheltenham, UK 2011
Dolata S., Podstawy wiedzy o polskim systemie podatkowym, Lex a Wolters Kluwer Polska Sp. z o.o., Warszawa 2011
Finanse, Praca zbiorowa pod redakcją prof. dr hab. J. Ostaszewskiego, Centrum Doradztwa i Informacji Difin Sp. z o. o., Warszawa 2005
Głuchowski J., Patyk J., Zarys polskiego prawa podatkowego, LexisNexis, Warszawa 2011
Grądalski F., Wstęp do teorii opodatkowania, Szkoła Główna Handlowa w Warszawie, Warszawa 2004
Guziejewska B., Finanse publiczne wobec wyzwań globalizacji, Wydawnictwo Poltex, 2010
Handbook of Income Distribution, red. Atkinson A.B., Bourguignon F., Handbooks in Economics, North-Holland, Elsevier, 2000
Hildreth B., Richardson J., Handbook of Taxation, Marcel Dekker, New York 1999
Krajewska A., Podatki: Polska, Unia Europejska, Kraje Nadbałtyckie, PWE, Warszawa 2004
Korenik D., Korenik S., Podstawy Finansów, Wydawnictwo Naukowe PWN, Warszawa 2004
Kudła J., Ekonomia opodatkowania międzynarodowego, Difin, Warszawa 2013
Modern Public Finance. red. Atkinson A.B. An Elgar Reference Collection, 1991.
Musgrave R. A, Public Finance in a Democratic Society, Edward Elgar Publishing Limited, 2000
Owsiak S., Podstawy nauki finansów, Polskie Wydawnictwo Ekonomiczne, Warszawa 2002
Pietrzak B., Polański Z., Woźniak B., System finansowy w Polsce, Wydawnictwo Naukowe PWN, Warszawa 2003
Raghbendra J. Modern Public Economics, Routledge, London, New York 1998
Rosen H. S., Public Finance, IRWIN, Homewood, Boston 2005
Rosiński R., Polski system podatkowy, Poszukiwanie optymalnych rozwiązań, Difin, Warszawa 2010
System finansowy w Polsce, red. Pietrzak B., Polański Z., Woźniak B., Wydawnictwo Naukowe PWN, Warszawa 2008
Tax Reform in Open Economies, International and Country Perspectives, red. Claus I., Gemmell N., Harding M., White D., Edward Elgar Publishing Limited, Cheltenham, UK, Northampton, MA, USA 2010
Teoretyczne podstawy reform podatków w Polsce, red. naukowa Ostaszewski J., Difin, Warszawa 2004
Wach K., Systemy podatkowe krajów Unii Europejskiej, Oficyna Ekonomiczna, Oddział Polskich Wydawnictw Profesjonalnych, Kraków 2006
Wernik A., Finanse Publiczne, Polskie Wydawnictwo Ekonomiczne, Warszawa 2011
Wyrzykowski W., Polski system podatków i opłat w zarysie, Scientific Publishing Group, Gdańsk 2004
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: