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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.