The aim of the course is to acquire competences, knowledge and skills for the application and correct definition of concepts, tasks, measures and instruments in the field of public finance and fiscal policy through understanding the importance and significance of public finances in the functioning of the state and the regulation of the state economy.
1. Introduction
2. Public good and externalities
3. Health system
4. Social and pension insurance system
5. Tax system and tax policy
6. Income taxation
7. Corporate taxation
8. Consumption taxation
9. Budget and fiscal policy
10. European Union budget
11. Fiscal harmonization of the countries of the European Union
1. Analyze the role of the state in managing public goods through externalities
2. Evaluate the financial and economic aspects of an individual's quality of life based on an analysis of the pension and healthcare systems.
3. Distinguish and analyze the most important taxes in income, corporate and consumption taxation
4. Differentiate mechanisms and activities of the state through the effects of fiscal policies
5. Analyze the effects of the state's fiscal activities on the creation of an investment and competitive environment
6. Recognize and argue for similarities and differences between taxes and the tax system of the Republic of Croatia and taxes and tax systems of European Union countries.
