1. introducing students to financial science and financial law and their characteristics,
2. acquiring knowledge about the basic principles of financial law,
3. developing critical analysis skills and training in connecting acquired knowledge
1. Financial law – concept, development, parts, sources; 2. Public revenues – concept, types, development;
3. Taxes - concept, types, development, tax terminology, purpose and goals of taxation, phenomena related to taxation, basic principles of taxation, theories on the justification of tax collection; Income tax; Profit tax, Sales tax - general and special; Value added tax; Property taxes - property tax; - Presentation of material positive tax legislation;
4. Contributions;
5. Fees; principles, types, collection;
6. Public expenditure: concept, principles, types, growth, structure;
7. Public loan; State borrowing - public debt;
8. Budgetary and extrabudgetary financing of public expenditures - concept of budget, principles, types, budget process, budget control;
1. Define and explain the significance of the system of public revenues and expenditures in modern countries and its legal structure; 2. Define and explain the basic concepts of financial law and financial science,
3. Interpret, distinguish and compare different theoretical approaches to individual tax forms,
4. Analyze and explain to all stakeholders the phenomena related to the collection of public revenues and the determination of public expenditures.
