Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Public Finances:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Public Finances | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Zastosowań Matematyki w Ekonomii | ||
| Nauczyciel odpowiedzialny | Emilia Barej-Kaczmarek <Emilia.Barej@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 3,0 | ECTS (formy) | 3,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of microeconomics (issues). |
| W-2 | Knowledge of macroeconomics (issues). |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | On completion of the course, student should be able to have a clear understanding of public finance basics. |
| C-2 | Student should be able to place public finance study in economic sciences. |
| C-3 | Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector. |
| C-4 | Student is aware of level of his knowledge and importance of lifelong learning. |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | The budgetary procedure | 2 |
| T-A-2 | Tax system. | 3 |
| T-A-3 | Fees and other public revenues. | 4 |
| T-A-4 | Grants and subsidies. | 2 |
| T-A-5 | Government agencies and government target funds. | 2 |
| T-A-6 | Tasks division between the state budget and budgets of local selfgovernment units. | 2 |
| 15 | ||
| wykłady | ||
| T-W-1 | The subject matter of public finance study. The size of the public sector. | 2 |
| T-W-2 | Budget planning. Budget balance vs. budget deficit. | 1 |
| T-W-3 | Public revenues. | 2 |
| T-W-4 | Economics and social tax outcomes. Characteristics of contemporary tax system | 2 |
| T-W-5 | Public expenditures. | 2 |
| T-W-6 | The public debt. Public debt instruments. | 2 |
| T-W-7 | Local finances. Tasks of: voivodeships and poviats and communes. | 2 |
| T-W-8 | Public finance (Fiscal) discipline vs. public control of the financial system. | 2 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Preparing for an individual seminar. | 15 |
| A-A-2 | Studying presented list of books and other relevant literature. | 10 |
| A-A-3 | Participation in seminars. | 15 |
| A-A-4 | Solving tasks. | 5 |
| A-A-5 | Preparing for the final seminars’ exam. | 9 |
| A-A-6 | Taking part in consultation time. | 6 |
| 60 | ||
| wykłady | ||
| A-W-1 | Studying presented list of books and other relevant literature. | 2 |
| A-W-2 | Participation in lectures. | 15 |
| A-W-3 | Preparing for an individual lecture. | 2 |
| A-W-4 | Preparing for the final exam. | 2 |
| A-W-5 | Taking the final exam. | 3 |
| A-W-6 | Consultataion | 6 |
| 30 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | Introductory classes. |
| M-2 | Case studies. |
| M-3 | Multimedia classes. |
| M-4 | Explanation. |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars. |
| S-2 | Ocena formująca: Oral or written facultative assessments during the semester. |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_C7_W01 Student has gained knowledge about basics in budget economics (management). | E_1A_W01, E_1A_W02, E_1A_W05 | — | C-1, C-2 | T-W-1, T-W-2 | M-1 | S-1, S-2 |
| E_1A_C7_W02 Student has gained knowledge about public sector entities. | E_1A_W03, E_1A_W04 | — | C-2, C-3 | T-A-2, T-A-5, T-A-6, T-W-3, T-W-7, T-W-8 | M-1, M-2 | S-1, S-2 |
| E_1A_C7_W03 Student has gained knowledge about tax structure, the tax system, the most important taxes. | E_1A_W04, E_1A_W08, E_1A_W13, E_1A_W15 | — | C-1, C-2, C-3 | T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-W-5, T-W-6, T-W-7, T-W-8 | M-1, M-2 | S-1, S-2 |
Zamierzone efekty uczenia się - umiejętności
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_C7_U01 Student is able to indicate main sources of fiscal policy. | E_1A_U21, E_1A_U02, E_1A_U08 | — | C-1, C-2, C-3 | T-A-1, T-A-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7 | M-1, M-2 | S-1, S-2 |
| E_1A_C7_U02 Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations. | E_1A_U05, E_1A_U20 | — | C-1, C-2, C-3 | T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-W-5, T-W-6, T-W-7, T-W-8 | M-1, M-2 | S-1, S-2 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_C7_K01 Student is aware of level of his knowledge and importance of lifelong learning. | E_1A_K01 | — | C-4 | T-A-2, T-W-2, T-W-4, T-W-6 | M-4 | S-1, S-2 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_C7_W01 Student has gained knowledge about basics in budget economics (management). | 2,0 | Student has not gained knowledge about basics in budget economics (management). |
| 3,0 | Student has gained satisfactory knowledge about basics in budget economics (management). | |
| 3,5 | Student has gained more than satisfactory knowledge about basics in budget economics (management). | |
| 4,0 | Student has gained good knowledge about basics in budget economics (management). | |
| 4,5 | Student has gained more than good knowledge about basics in budget economics (management). | |
| 5,0 | Student has gained very good knowledge about basics in budget economics (management). | |
| E_1A_C7_W02 Student has gained knowledge about public sector entities. | 2,0 | Student has not gained knowledge about public sector entities |
| 3,0 | Student has gained satisfactory knowledge about public sector entities | |
| 3,5 | Student has gained more than satisfactory knowledge about public sector entities | |
| 4,0 | Student has gained good knowledge about public sector entities | |
| 4,5 | Student has gained more than good knowledge about public sector entities | |
| 5,0 | Student has gained very good knowledge about public sector entities | |
| E_1A_C7_W03 Student has gained knowledge about tax structure, the tax system, the most important taxes. | 2,0 | Student has not gained knowledge about tax structure, the tax system, the most important taxes |
| 3,0 | Student has gained satisfacory knowledge about tax structure, the tax system, the most important taxes | |
| 3,5 | Student has gained more than satisfactory knowledge about tax structure, the tax system, the most important taxes | |
| 4,0 | Student has gained good knowledge about tax structure, the tax system, the most important taxes | |
| 4,5 | Student has gained more than good knowledge about tax structure, the tax system, the most important taxes | |
| 5,0 | Student has gained very good knowledge about tax structure, the tax system, the most important taxes |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_C7_U01 Student is able to indicate main sources of fiscal policy. | 2,0 | Student is unable to indicate main sources of fiscal policy. |
| 3,0 | Student is able to indicate main sources of fiscal policy on the satisfactory level. | |
| 3,5 | Student is able to indicate main sources of fiscal policy on the more than satisfactory level. | |
| 4,0 | Student is able to indicate main sources of fiscal policy on good level. | |
| 4,5 | Student is able to indicate main sources of fiscal policy on more than good level. | |
| 5,0 | Student is able to indicate main sources of fiscal policy on very good level. | |
| E_1A_C7_U02 Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations. | 2,0 | Student is unable to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations. |
| 3,0 | Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations on the satisfactory level. | |
| 3,5 | Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations on the more than satisfactory level. | |
| 4,0 | Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations on good level. | |
| 4,5 | Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations on more than good level. | |
| 5,0 | Student is able to define scope and nature of tax liabilities; estimate amount of tax liability for the most important taxes (PIT, CIT, VAT); indicate basic taxpayers’ obligations on very good level. |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_C7_K01 Student is aware of level of his knowledge and importance of lifelong learning. | 2,0 | Student is not aware of level of his knowledge and importance of lifelong learning. |
| 3,0 | Student is aware of level of his knowledge and importance of lifelong learning. | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Literatura podstawowa
- S. Owsiak, Finanse publiczne. Teoria i praktyka, PWE, Warszawa, 2008
- K.Brzozowska, A. Czarny, W.ZbaraszewskiŚwiecka, Podstawy finansów publicznych, Stowarzyszenie Naukowe Isntytut Gospodarki i Rynku, Szczecin, 2006
- red. M.Podstawka, Finanse, PWN, Warszawa, 2010
- T.Juja, Finanse publiczne, Wydawnictwo UE Poznań, Poznań, 2011
- T.Lubińska, Budżet a finanse publiczne., PWN, Warszawa, 2010
- Cullis J. Jones P., Public Finance and Public Choice, Oxford University Press, Oxford University Press, 1998
- Stiglitz J.E., Economics of the Public Sector, W.W. Norton&Company, 1998
- Bovaird T. Lottler E. (red.), Public Management and Governance, Routledge, London and New York, 2003
- T.F. Cargill, The Financial System, Financial Regulation and Central Bank Policy, Cambridge University Press, 2017
Literatura dodatkowa
- B.Pietrzak, Z.Polański, System finansowy w Polsce, PWN, Warszawa, 2008
- K.Marchewka-Bartkowiak, Zarządzanie długiem publicznym, PWN, Warszawa, 2008
- C. Kosikowski, E. Ruśkowski, Finanse publiczne i prawo finansowe, Oficyna Ekonomiczna Grupa Wolters Kluwer, Białystok, 2008
- A. Majchrzycka-Guzowska, Finanse i prawo finansowe, Wydawnictwo Prawnicze Lexis Nexis, Warszawa, 2011
- E.Jarocka, Finanse, Difin, Warszawa, 2004
- K. Bednarz, Finanse dla niefinansistów, C.H. Beck, Warszawa, 2010