Study programme and level
|Lectures||Seminar||Tutorial||Other forms of study||Individual Work||ECTS|
|Content (Syllabus outline):|
· Frame and specifics of public sector
· The role of public sector
· Functions of public finances
· Basic taxation frame
· Tax system and taxation policy
· Taxes analysis (VAT etc.)
· Comparison of Slovene and foreign taxation systems
· Comparison of Slovene and foreign taxation of spending
· Local and regional public finances
· Public expenditure
· Budget, deficit
· Bonds, credit ratings, credit rating agencies
· Troika (IMF, ECB, EC)
· Social security systems in Slovenia and abroad
· EU financial framework and EU budget
Objectives and competences:
· The students will understand the basics concepts of public sector functioning and public sector expenditures.
· The students will receive basic knowledge on financing public sector expenditure on national, regional and local level.
· They will understand the specifics of different taxes, their principles and consequences.
· Taxation system in Slovenia and EU compared.
· Knowledge on public sector will be interconnected with understanding of tax burden in public expenditures.