Public Finance 2600-DSFRdz3FP

Lecture
1. Theories of public finance (taking into account the role and tasks of the state as well as the budget and the approach to the issue of budget balance)
2. Characteristics of public finance. The concept of public finance. Functions of public finance. Public and social goods and services
3.Elements of public choice theory
4.Organizational and legal forms of the public finance sector. Country budget. Budget procedure. The Budget Act and its components
5. Characteristics and economic and legal classifications of state budget expenditure. Departmental and generic structure of state budget expenditure. Public expenditure and social policy - social services, the issue of investment in people, the role of the third sector in financing socially useful tasks. The problem of rigidity of public spending.
6.Structure of state budget revenues. Characteristics and economic and legal classifications of state budget revenues
Characteristics and types of public levies. Analysis of the tax structure of budget revenues. Analysis of the structure of non-tax budget revenues
7. The problem of the budget deficit in Poland. The concept and types of budget deficit. Causes and effects of budget imbalance
Budget deficit, public finance sector deficit. Analysis of the level and sources of financing the budget deficit.
8. Public debt in Poland. The concept and types of public debt. Reasons for public debt. Public debt management strategy
9. Selected issues of local finance
Practicals
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, Prudential and restructuring procedures regarding the State Public Debt and the deficit of the public finance sector
9. Authority of the local government unit in the field of own revenues.
10. Equalization mechanism state budget - budget of a local government unit - general subsidy for a local government unit.
11. Control of the spending of public funds.
12.Effectiveness of restructuring programs in local government units.
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.
15. Principles of establishing and operating currency exchange offices - regulated activities, conditions for entry in the register.