PUBLIC FINANCES:
Public Finances
Chair of Financial Law and Financial Science
Public Finances
Study: Tax - 2. semester
Code: 111426
ECTS: 4.0
Course coordinators: doc. dr. sc. Jasna Bogovac
Lecturers: Irena Klemenčić , dipl.iur. - Lectures
Exam dates:
  • 27. 01. 2020.
  • 10. 02. 2020.
  • 20. 04. 2020.
  • 01. 06. 2020.
  • 15. 06. 2020.
  • 29. 06. 2020.
  • 31. 08. 2020.
  • 14. 09. 2020.
Exam registration: Studomat
Basic data
Public Finances Tax - 2. semester
4.0 111426
Lecturer in charge Consultations Location
doc. dr. sc. Jasna Bogovac

Tuesday, 13:00 - 14:00

Other timing with prior announcement to: jbogovac@pravo.hr

Ćirilometodska 4, room Ćirilometodska 4, room 9
Lecturer Consultations Location
Irena Klemenčić , dipl.iur. (Lectures) Ćirilometodska 4, room 45
Literature
Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost - odabrana poglavlja; Narodne novine (2008)
Bogovac, J.; Porezni sustav RH, skripta - materijal za izučavanje, dostupno na internetskim stranicama Katedre.;
Rosen, S. H., Gayer, T.; Javne financije (odabrani dijelovi); IJF, Zagreb (2010)
Jure Šimović, Hrvoje Arbutina, Nikola Mijatović, Tereza Rogić Lugarić, Sonja Cindori; Hrvatski fiskalni sustav - odabrana poglavlja; Narodne novine (2010)
Ministarstvo financija, Institut za javne financije; Internetske stranice Porezne uprave;
Ostali dijelovi udžbenika koji nisu navedeni u osnovnoj literature za ispit;
Description
Notion, development, and basic characteristics of public finance. Public goods. Taxes and tax system. Multiple taxation. Public expenditure. Fiscal instruments. Croatian tax system.
Exam dates
27. 01. 2020.
10. 02. 2020.
20. 04. 2020.
01. 06. 2020.
15. 06. 2020.
29. 06. 2020.
31. 08. 2020.
14. 09. 2020.
Detailed data
Cognitive Skills:

After successfully completing the course, students will be able to:

1. Recognise and explain elements in the system of public revenues and expenditure in the theoretical context;

2. name and define basic institutes from the area of public finances, basic legal and political processes and theirinfluence on the system of public revenues and expenditure

3. recognise and describe mutual influences of various fiscal instruments and adjustment with the principles of taxation and conduct of monetary policy

4. demonstrate the consequences of the applcation of forms of taxation for public revenues and expenditures

5. recognise and explain elements in the system of public revenues and expenditure in the national and comparative context;

6. formulate advantages and disadvantages of various tax systems;

7. propose application of individual research methods for analysing the efficiency of fiscal instruments;

8. select fiscal instruments that optimally contribute to concrete solution of problems in public finances of the state

 

Practical and Generic Skills:

GENERAL AND GENERIC CKILLS

- Ability of independent professional work

- Ability to clearly express, argument and present conclusions in oral and written form

- Ability to participate in team work as ana ctive member, and to manage professional projects from the area of public finances

- Ability to adjust to a new situation

Matching Assessments to Learning Outcomes:

Forms of testing

 

For learning outcomes which test acquisition of knowledge, understanding and application, students will be tested through mid-term examinations consisting of multiple choice questions.

For learning outcomes through which students should gain the ability to apply, interpret and illustrate knowledge, students will be tested through mid-term examinations, questions of essy type.

For learning outcomes through which the ability of critical evaluation based on knowledge and understanding, as well as application, anaylsis and synthesis are tested, students weill be tested orally.