Study:	Public administration - 2. semester
Code:	111391
ECTS:	7.0
Course coordinators:	prof. dr. sc. Hrvoje Arbutina prof. dr. sc. Sonja Cindori prof. dr. sc. Tereza Rogić Lugarić izv. prof. dr. sc. Jasna Bogovac
Lecturers:	dr. sc. Irena Klemenčić - Lectures

Literature:

Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost - odabrana poglavlja; Narodne novine (2008), str Hrvoje Arbutina, Tereza Rogić Lugarić, Sonja Cindori, Jasna Bogovac, Irena Klemenčić; Javnofinancijski sustav Republike Hrvatske; Narodne novine (2022), str

Optional literature:

Članci iz hrvatskih stručnih časopisa koji obrađuju teme oporezivanja u tuzemnom i međunarodnom kontekstu (Računovodstvo, revizija i financije, Pravo i porezi, Poduzetništvo pravo i porezi, Računovodstvo i financije, Porezni vjesnik); , str

Description:

Notion, development and basic characteristics of public financing. Public revenues. Taxes and taxation systems. Other instruments of public income. Public expenses, public budget, budget cycle.

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, and basic legal and political processes and their influence on the system of public revenues and expenditure;

3. Recognise and describe mutual influences of various fiscal instruments and their adjustment to the principles of taxation and conducting budgetary policy;

4. Demonstrate the consequences of the application of forms of taxation on public revenues and expenditure;

5. Recognise and explain elements in the systenm of public revenues and expenditure in the national and comparative context;

6. Formulate advantages and disadvantages of different tax systems;

7. Propose the application of individual research methods for testing the efficiency of fiscal instruments;

8. Select fiscal instruments that optimally contribute to concrete solutions of problems in public finances of the state;

9. Analyse a concrete tax-law and particularly, tax-debt relation and manage a taxation procedure.

 

Practical and Generic Skills:

Ability of independent professional work.

Ability of public and argumented expression and making conslusions in oral and written form.

Ability to participate in team work as an active member and to lead professional projects in the area of public finances.

Ability to adapt to a new situation.

Matching Assessments to Learning Outcomes:

Learning outcomes which require knowledge, understanding and application will be tested through partial examinations, by multiple choice questions.

Learning outcomes which require application, interpretation and illustration will be tested through partial examinations, by questions of essay type.

Learning outcomes which require critical assessment based on knowledge and understanding, as well as on the application of knowledge, analysis and synthesis within the area and in other areas will be tested orally.

Consultations schedule:

• prof. dr. sc. Hrvoje Arbutina:

  Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

  Location: Ćirilometodska 4, room 8
• prof. dr. sc. Sonja Cindori:

  Wednesday, 10 - 11

  Location: Ćirilometodska 4, room 48
• prof. dr. sc. Tereza Rogić Lugarić:

  Tuesday, 9,00 - 10,00 (Dean´s Office)

  Location: Ćirilometodska 4, room 6
• izv. prof. dr. sc. Jasna Bogovac:

  Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

  Prior announcement to: jbogovac@pravo.hr

  Location: Ćirilometodska 4, room Room 9
• dr. sc. Irena Klemenčić:

  Appointment by e-mail

  Location: Ćirilometodska 4, room 45