Introduction to Public Finance and Financial Law 4007-L2PFPP
The classes cover the following topics:
1. Introduction and basic concepts. Functions of public finances.
2. The public finance sector and the State Treasury.
3. Public funds. System of public levies in Poland.
5. Basic institutions of general tax law.
6. State and local government taxes - a general characteristics.
7. Deficit of the public finance sector and public debt. Precautionary and remedial procedures. Convergence criteria.
8. State budget - the concept, budget principles, budget classification, "task"budget, budget procedure.
9. Finances of local government units - income, expenses, other. Budget procedure.
10. Management control and internal audit in units of the public finance sector and responsibility for violating discipline public finances.
11. EU finances, EU funds and the EU cohesion policy
Type of course
Mode
Prerequisites (description)
Course coordinators
Learning outcomes
The student knows the basic legal regulations regarding public finances, understands the principles of the public finance sector and knows how to find and apply the basic regulations of financial law.
Assessment criteria
Exam in the form of test.
Bibliography
- M. Bitner i inni, Prawo finansowe. Prawo finansów publicznych. Prawo podatkowe. Prawo bankowe, Warszawa 2017.
- Other literature recommended during the lecture.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: