Public Finances
Chair of Financial Law and Financial Science
Public Finances
Study: Tax - 2. semester
Code: 111426
ECTS: 4.0
Course coordinators: izv. prof. dr. sc. Jasna Bogovac
Lecturers: dr. sc. Irena Klemenčić - Lectures
Basic data
Public Finances Tax - 2. semester
4.0 111426
Lecturer in charge Consultations Location
izv. prof. dr. sc. Jasna Bogovac

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

Prior announcement to:

Ćirilometodska 4, room Room 9
Lecturer Consultations Location
dr. sc. Irena Klemenčić (Lectures)

Appointment by e-mail

Ćirilometodska 4, room 45
REQUIRED: Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost - odabrana poglavlja; Narodne novine (2008), str. 3 (34) do 46; od str. 79 do 298 i od str. 316 do 318, od str. 490 do 499; od str. 577 do 639; od str. 669 do 701 i od str. 731 do 767
REQUIRED: Bogovac, J.; Porezni sustav RH, skripta - materijal za izučavanje, dostupno na internetskim stranicama Katedre.; , str
REQUIRED: Prezentacije s predavanja; , str
RECOMMENDED: Hrvoje Arbutina, Tereza Rogić Lugarić, Sonja Cindori, Jasna Bogovac i Irena Klemenčić; Javnofinancijski sustav Republike Hrvatske - odabrana poglavlja; Narodne novine (2022), str
RECOMMENDED: Rosen, S. H., Gayer, T.; Javne financije (odabrani dijelovi); IJF, Zagreb (2010), str
RECOMMENDED: Ministarstvo financija, Institut za javne financije; Internetske stranice Porezne uprave; , str
RECOMMENDED: Ostali dijelovi udžbenika koji nisu navedeni u osnovnoj literature za ispit; , str
RECOMMENDED: Pistone, P., Roeleveld, J., Hattingh, J., Nogueira, J. F. P. and West, C.; Fundamentals of Taxation; IBFD (2019), str. 1-169
RECOMMENDED: Ott, K. (ur.); Porezni leksikon s višejezičnim rječnikom; (IBFD) IJF, str. 1-453
RECOMMENDED: Avi-Yonah, R. S.; Advanced Introduction to International Tax Law; Edward Elgar Publishing (2015), str
RECOMMENDED: Dagan, T.; International Tax Policy; Cambridge Tax Law Series (2018), str
Students will be introduced to the concept, development and basic features of public finance. As a basis for understanding the need for public funding, public goods, their characteristics and divisions, and their importance in modern states are interpreted and defined. An overview and distribution of public revenues is given.
Taxes and the tax system, as the main public revenues, are explained in more detail, theoretically and practically, starting from the principles of taxation, justification and objectives of collection, the phenomenon of tax evasion and tax terminology. Tax capacity and tax base are defined. Tax rates, tax collection techniques and multiple taxation are presented in more detail, both theoretically and mathematically, in order to understand the undesirable consequences of the global economy: double taxation and tax evasion.
Public loans are defined as specific items of public revenues and public expenditures, placed in historical context, and different criteria are used to interpret their divisions, in order to explain to students their importance in the budgets of modern states. Therefore, public debt is defined through various indicators that are defined in more detail.
On the side of public expenditures, their importance is explained and defined, while a systematic overview of the division according to theoretically accepted criteria is given.
The comprehensiveness of public revenues and public expenditures is explained by defining the budget, its principles and basic elements (theoretically, Croatian and the EU budget).
In order to understand the connection between fiscal policy and public expenditures, the division of fiscal instruments and the impact on fiscal policy objectives are interpreted, defined and presented. Public-private partnership is explained, as a specific model of financing public services.
In order to understand the connection between fiscal policy and public expenditures, the division of fiscal instruments and the impact on fiscal policy objectives are interpreted, defined and presented.
With the aim to give insight into the connection between theoretical assumptions and their practical application, a brief, but comprehensive, overview of the Croatian tax system is given, parts of which students will study in more detail in the context of other courses.
Exam dates