Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)

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

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA5 15 1,00,50zaliczenie
wykładyW5 25 2,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of microeconomics (issues).
W-2Knowledge of macroeconomics (issues).

Cele przedmiotu

KODCel modułu/przedmiotu
C-1On completion of the course, student should be able to have a clear understanding of public finance basics.
C-2Student should be able to place public finance study in economic sciences.
C-3Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector.
C-4Student is aware of level of his knowledge and importance of lifelong learning.

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1The budgetary procedure2
T-A-2Tax system.2
T-A-3Fees and other public revenues.4
T-A-4Grants and subsidies.2
T-A-5Government agencies and government target funds.2
T-A-6Tasks division between the state budget and budgets of local selfgovernment units.2
T-A-7Exam1
15
wykłady
T-W-1The subject matter of public finance study. The size of the public sector.3
T-W-2Budget planning. Budget balance vs. budget deficit.2
T-W-3Public revenues.3
T-W-4Economics and social tax outcomes. Characteristics of contemporary tax system3
T-W-5Public expenditures.3
T-W-6The public debt. Public debt instruments.3
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.4
T-W-8Public finance (Fiscal) discipline vs. public control of the financial system.2
T-W-9Exam2
25

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Preparing for an individual seminar.3
A-A-2Studying presented list of books and other relevant literature.3
A-A-3Participation in seminars.15
A-A-4Solving tasks.2
A-A-5Preparing for the final seminars’ exam.2
25
wykłady
A-W-1Studying presented list of books and other relevant literature.8
A-W-2Participation in lectures.25
A-W-3Preparing for an individual lecture.9
A-W-4Preparing for the final exam.8
50

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Introductory classes.
M-2Case studies.
M-3Multimedia classes.
M-4Explanation.

Sposoby oceny

KODSposób oceny
S-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_C15_W01
Student has gained knowledge about basics in budget economics (management).
Ec_1A_W01, Ec_1A_W05, Ec_1A_W02C-1, C-2T-W-1, T-W-2M-1S-1, S-2
Ec_1A_C15_W02
Student has gained knowledge about public sector entities.
Ec_1A_W03, Ec_1A_W04C-2, C-3T-A-2, T-A-5, T-A-6, T-W-3, T-W-7, T-W-8M-1, M-2S-1, S-2
Ec_1A_C15_W03
Student has gained knowledge about tax structure, the tax system, the most important taxes.
Ec_1A_W04, Ec_1A_W08, Ec_1A_W13C-1, C-2, C-3T-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-8M-1, M-2S-1, S-2

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_C15_U01
Student is able to indicate main sources of fiscal policy.
Ec_1A_U08, Ec_1A_U21C-1, C-2, C-3T-A-1, T-A-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7M-1, M-2S-1, S-2
Ec_1A_C15_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.
Ec_1A_U20, Ec_1A_U02, Ec_1A_U05C-1, C-2, C-3T-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-8M-1, M-2S-1, S-2

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_C15_K01
Student is aware of level of his knowledge and importance of lifelong learning.
Ec_1A_K02C-4T-A-2, T-W-2, T-W-4, T-W-6M-4S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_C15_W01
Student has gained knowledge about basics in budget economics (management).
2,0Student has not gained knowledge about basics in budget economics (management).
3,0Student has gained satisfactory knowledge about basics in budget economics (management).
3,5Student has gained more than satisfactory knowledge about basics in budget economics (management).
4,0Student has gained good knowledge about basics in budget economics (management).
4,5Student has gained more than good knowledge about basics in budget economics (management).
5,0Student has gained very good knowledge about basics in budget economics (management).
Ec_1A_C15_W02
Student has gained knowledge about public sector entities.
2,0Student has not gained knowledge about public sector entities
3,0Student has gained satisfactory knowledge about public sector entities
3,5Student has gained more than satisfactory knowledge about public sector entities
4,0Student has gained good knowledge about public sector entities
4,5Student has gained more than good knowledge about public sector entities
5,0Student has gained very good knowledge about public sector entities
Ec_1A_C15_W03
Student has gained knowledge about tax structure, the tax system, the most important taxes.
2,0Student has not gained knowledge about tax structure, the tax system, the most important taxes
3,0Student has gained satisfacory knowledge about tax structure, the tax system, the most important taxes
3,5Student has gained more than satisfactory knowledge about tax structure, the tax system, the most important taxes
4,0Student has gained good knowledge about tax structure, the tax system, the most important taxes
4,5Student has gained more than good knowledge about tax structure, the tax system, the most important taxes
5,0Student has gained very good knowledge about tax structure, the tax system, the most important taxes

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_C15_U01
Student is able to indicate main sources of fiscal policy.
2,0Student is unable to indicate main sources of fiscal policy.
3,0Student is able to indicate main sources of fiscal policy on the satisfactory level.
3,5Student is able to indicate main sources of fiscal policy on the more than satisfactory level.
4,0Student is able to indicate main sources of fiscal policy on good level.
4,5Student is able to indicate main sources of fiscal policy on more than good level.
5,0Student is able to indicate main sources of fiscal policy on very good level.
Ec_1A_C15_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.
2,0Student 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.
3,0Student 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.
3,5Student 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.
4,0Student 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.
4,5Student 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.
5,0Student 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 sięOcenaKryterium oceny
Ec_1A_C15_K01
Student is aware of level of his knowledge and importance of lifelong learning.
2,0Student is not aware of level of his knowledge and importance of lifelong learning.
3,0Student is aware of level of his knowledge and importance of lifelong learning.
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. S. Owsiak, Finanse publiczne. Teoria i praktyka, PWE, Warszawa, 2008
  2. K.Brzozowska, A. Czarny, W.ZbaraszewskiŚwiecka, Podstawy finansów publicznych, Stowarzyszenie Naukowe Isntytut Gospodarki i Rynku, Szczecin, 2006
  3. red. M.Podstawka, Finanse, PWN, Warszawa, 2010
  4. T.Juja, Finanse publiczne, Wydawnictwo UE Poznań, Poznań, 2011
  5. T.Lubińska, Budżet a finanse publiczne., PWN, Warszawa, 2010
  6. Cullis J. Jones P., Public Finance and Public Choice, Oxford University Press, Oxford University Press, 1998
  7. Stiglitz J.E., Economics of the Public Sector, W.W. Norton&Company, 1998
  8. Bovaird T. Lottler E. (red.), Public Management and Governance, Routledge, London and New York, 2003
  9. T.F.Cargill, The Financial System, Financial Regulation and Central Bank Policy, Cambridge University Press, 2017
  10. R. Glenn Hubbard, A. P. O'Brien, Money, Banking and the Financial System, Perentice Hall, 2014

Literatura dodatkowa

  1. B.Pietrzak, Z.Polański, System finansowy w Polsce, PWN, Warszawa, 2008
  2. K.Marchewka-Bartkowiak, Zarządzanie długiem publicznym, PWN, Warszawa, 2008
  3. C. Kosikowski, E. Ruśkowski, Finanse publiczne i prawo finansowe, Oficyna Ekonomiczna Grupa Wolters Kluwer, Białystok, 2008
  4. A. Majchrzycka-Guzowska, Finanse i prawo finansowe, Wydawnictwo Prawnicze Lexis Nexis, Warszawa, 2011
  5. E.Jarocka, Finanse, Difin, Warszawa, 2004
  6. K. Bednarz, Finanse dla niefinansistów, C.H. Beck, Warszawa, 2010

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1The budgetary procedure2
T-A-2Tax system.2
T-A-3Fees and other public revenues.4
T-A-4Grants and subsidies.2
T-A-5Government agencies and government target funds.2
T-A-6Tasks division between the state budget and budgets of local selfgovernment units.2
T-A-7Exam1
15

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1The subject matter of public finance study. The size of the public sector.3
T-W-2Budget planning. Budget balance vs. budget deficit.2
T-W-3Public revenues.3
T-W-4Economics and social tax outcomes. Characteristics of contemporary tax system3
T-W-5Public expenditures.3
T-W-6The public debt. Public debt instruments.3
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.4
T-W-8Public finance (Fiscal) discipline vs. public control of the financial system.2
T-W-9Exam2
25

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Preparing for an individual seminar.3
A-A-2Studying presented list of books and other relevant literature.3
A-A-3Participation in seminars.15
A-A-4Solving tasks.2
A-A-5Preparing for the final seminars’ exam.2
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Studying presented list of books and other relevant literature.8
A-W-2Participation in lectures.25
A-W-3Preparing for an individual lecture.9
A-W-4Preparing for the final exam.8
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_W01Student has gained knowledge about basics in budget economics (management).
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W01He / she knows and understands at an advanced level the issues in the field of economics and finance, their place in the social sciences system and connections with other scientific disciplines
Ec_1A_W05He / she knows and understands at an advanced level the place and role of man as an entity creating and acting in socio-economic structures and the regularities related to their functioning
Ec_1A_W02He / she knows and understands at an advanced level the forms of social institutions (public, cultural, political, legal, economic) and their structures
Cel przedmiotuC-1On completion of the course, student should be able to have a clear understanding of public finance basics.
C-2Student should be able to place public finance study in economic sciences.
Treści programoweT-W-1The subject matter of public finance study. The size of the public sector.
T-W-2Budget planning. Budget balance vs. budget deficit.
Metody nauczaniaM-1Introductory classes.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student has not gained knowledge about basics in budget economics (management).
3,0Student has gained satisfactory knowledge about basics in budget economics (management).
3,5Student has gained more than satisfactory knowledge about basics in budget economics (management).
4,0Student has gained good knowledge about basics in budget economics (management).
4,5Student has gained more than good knowledge about basics in budget economics (management).
5,0Student has gained very good knowledge about basics in budget economics (management).
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_W02Student has gained knowledge about public sector entities.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W03He / she knows and understands at an advanced level the relations between social institutions and their structures on a national and international scale
Ec_1A_W04He / she knows and understands at an advanced level the types of social ties, their impact on the economy and the regularities that govern them
Cel przedmiotuC-2Student should be able to place public finance study in economic sciences.
C-3Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector.
Treści programoweT-A-2Tax system.
T-A-5Government agencies and government target funds.
T-A-6Tasks division between the state budget and budgets of local selfgovernment units.
T-W-3Public revenues.
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.
T-W-8Public finance (Fiscal) discipline vs. public control of the financial system.
Metody nauczaniaM-1Introductory classes.
M-2Case studies.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student has not gained knowledge about public sector entities
3,0Student has gained satisfactory knowledge about public sector entities
3,5Student has gained more than satisfactory knowledge about public sector entities
4,0Student has gained good knowledge about public sector entities
4,5Student has gained more than good knowledge about public sector entities
5,0Student has gained very good knowledge about public sector entities
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_W03Student has gained knowledge about tax structure, the tax system, the most important taxes.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W04He / she knows and understands at an advanced level the types of social ties, their impact on the economy and the regularities that govern them
Ec_1A_W08He / she knows and understands at an advanced level the norms and legal and organisational rules that determine the functioning of economic entities and social institutions, their nature and methods of operation
Ec_1A_W13He / she knows and understands at an advanced level the views on social structures, phenomena and institutions as well as types of social ties, and their historical evolution
Cel przedmiotuC-1On completion of the course, student should be able to have a clear understanding of public finance basics.
C-2Student should be able to place public finance study in economic sciences.
C-3Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector.
Treści programoweT-A-1The budgetary procedure
T-A-2Tax system.
T-A-3Fees and other public revenues.
T-A-4Grants and subsidies.
T-A-5Government agencies and government target funds.
T-A-6Tasks division between the state budget and budgets of local selfgovernment units.
T-W-5Public expenditures.
T-W-6The public debt. Public debt instruments.
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.
T-W-8Public finance (Fiscal) discipline vs. public control of the financial system.
Metody nauczaniaM-1Introductory classes.
M-2Case studies.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student has not gained knowledge about tax structure, the tax system, the most important taxes
3,0Student has gained satisfacory knowledge about tax structure, the tax system, the most important taxes
3,5Student has gained more than satisfactory knowledge about tax structure, the tax system, the most important taxes
4,0Student has gained good knowledge about tax structure, the tax system, the most important taxes
4,5Student has gained more than good knowledge about tax structure, the tax system, the most important taxes
5,0Student has gained very good knowledge about tax structure, the tax system, the most important taxes
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_U01Student is able to indicate main sources of fiscal policy.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U08He / she can properly analyse the causes and the course of social processes and phenomena in the field of economics and finance
Ec_1A_U21He / she is able to continue learning throughout his / her life
Cel przedmiotuC-1On completion of the course, student should be able to have a clear understanding of public finance basics.
C-2Student should be able to place public finance study in economic sciences.
C-3Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector.
Treści programoweT-A-1The budgetary procedure
T-A-2Tax system.
T-W-3Public revenues.
T-W-4Economics and social tax outcomes. Characteristics of contemporary tax system
T-W-5Public expenditures.
T-W-6The public debt. Public debt instruments.
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.
Metody nauczaniaM-1Introductory classes.
M-2Case studies.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student is unable to indicate main sources of fiscal policy.
3,0Student is able to indicate main sources of fiscal policy on the satisfactory level.
3,5Student is able to indicate main sources of fiscal policy on the more than satisfactory level.
4,0Student is able to indicate main sources of fiscal policy on good level.
4,5Student is able to indicate main sources of fiscal policy on more than good level.
5,0Student is able to indicate main sources of fiscal policy on very good level.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_U02Student 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.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U20He / she is able to report the intentions and effects of implemented activities, participate in the debate presenting and assessing various positions and opinions
Ec_1A_U02He / she can apply the possessed theoretical knowledge, properly selecting data, methods and tools, to formulate and solve unusual and complex problems related to socio-economic processes and phenomena, and to solve tasks in conditions that are not fully predictable
Ec_1A_U05He / she is able to correctly use the norms and legal and organisational rules in order to solve a specific task in the field of economics and finance
Cel przedmiotuC-1On completion of the course, student should be able to have a clear understanding of public finance basics.
C-2Student should be able to place public finance study in economic sciences.
C-3Student should have knowledge that allows to identify issues and characteristics of financial economy of the public finance sector.
Treści programoweT-A-1The budgetary procedure
T-A-2Tax system.
T-A-3Fees and other public revenues.
T-A-4Grants and subsidies.
T-A-5Government agencies and government target funds.
T-A-6Tasks division between the state budget and budgets of local selfgovernment units.
T-W-5Public expenditures.
T-W-6The public debt. Public debt instruments.
T-W-7Local finances. Tasks of: voivodeships and poviats and communes.
T-W-8Public finance (Fiscal) discipline vs. public control of the financial system.
Metody nauczaniaM-1Introductory classes.
M-2Case studies.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student 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.
3,0Student 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.
3,5Student 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.
4,0Student 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.
4,5Student 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.
5,0Student 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.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C15_K01Student is aware of level of his knowledge and importance of lifelong learning.
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K02He / she is ready to correctly identify and resolve dilemmas related to the profession
Cel przedmiotuC-4Student is aware of level of his knowledge and importance of lifelong learning.
Treści programoweT-A-2Tax system.
T-W-2Budget planning. Budget balance vs. budget deficit.
T-W-4Economics and social tax outcomes. Characteristics of contemporary tax system
T-W-6The public debt. Public debt instruments.
Metody nauczaniaM-4Explanation.
Sposób ocenyS-1Ocena podsumowująca: Oral or written, including tasks that verify issues presented during lectures / seminars.
S-2Ocena formująca: Oral or written facultative assessments during the semester.
Kryteria ocenyOcenaKryterium oceny
2,0Student is not aware of level of his knowledge and importance of lifelong learning.
3,0Student is aware of level of his knowledge and importance of lifelong learning.
3,5
4,0
4,5
5,0