Public Finance and Taxation

Subject	Public Finance and Taxation
Semester	6th semester (spring)
Type	Required (module: Applied Economics)
ECTS	9 ECTS
Study programme:	Business studies (undergraduate)
Primary language:	Slovene
Lecturer	Perše, Tomaž

Introduction
The course will be conducted in the Slovene language and is an optional subject in accordance with an officially approved curriculum in the undergraduate study program Business Sciences. During the course the student learns the basic concepts of the public sector, public and private institutions, municipalities, schools, hospitals, etc personal taxes and corporate taxes. From a theoretical and practical point of view.
 
Prerequisites for inclusion in the course work
Students must understand the basic concepts of business and management of organizations as derived from secondary school curricula. The subject requires the use of basic mathematical techniques. Students must have sufficient knowledge of the Slovene language so that they can communicate with lecturers and students, follow the lecture and understand the study materials that will be provided during the course.

Goals
1. To show students the importance of the public sector;
2. Present the public sector to students;
3. Present to the students the functioning of the state and municipal budgets;
4. Develop the ability to understand the operation of individual public sector institutions, such as municipalities, schools, hospitals, ministries.
5. Develop the ability to understand personal taxes and corporate taxes.

Competencies
1. Understanding the (non) profitability and performance of the public sector's business, its role, objectives and operations
2. Understanding the basics of the state budget, the municipal budget and the budget of public institutions
3. Acquiring knowledge as an appropriate basis for preparing business decisions in the public sector
4. Ability to analyze and synthesize
5. Ability to expert argumentation and decision-making in personal taxes and corporate taxes

Learning outcomes
The student acquires basic knowledge in the field of operation and structure of the public sector and personal taxes and corporate taxes.

Syllabus
1. Public Affairs and Public Management
2. The concept, functions and structure of the public sector
3. Persons governed by public law (public institutions, public agencies, public funds, local self-government / municipalities ...)
4. Service part of the public sector - public services (concept of public service, economic and non-commercial public services, public service provision - public institutes)
5. Privatization of public tasks, private institutions (concessions)
6. Public sector regulation
7. Personal taxes and corporate taxes

Forms of work
• Teacher explanations
• Studying case studies
• Working in groups
• Individual case work
 
Methods (modes) of work
• explanation
• conversation / debate
• case study
 
Evaluation system and criteria
Knowledge testing are consists of three elements: 1) Seminar work; 2) On-course work; 3) Exam. For a positive assessment, at least 50% of all points must be collected.
 
Learning and study material

• Čok, Mitja et al. 2021. Javne finance v Sloveniji. Ljubljana: Univerza v Ljubljani, Ekonomska fakulteta.
• Klun, Maja, Stanimirović, Tatjana. 2020. Davčni sistem. Ljubljana: Univerza v Ljubljani, Fakulteta za upravo.
• Directives, law and other regulation in taxes
• Selected chapters from current textbooks, scientific and professional contributions from renowned domestic and foreign journals and collections (will be listed promptly)
• Material from lectures with basic content summaries and additional materials for exercises and discussion.

Recommended additional literature

1. France Bučar, Upravljanje, Ljubljana, 1981
2. Rabin, Jack (ur.) et. al.. Handbook of public administration, 2007

Office hours:

• After courses
• By agreement