1. komponenta

Lecture type	Total
Exercises	15
Lectures	45

* Load is given in academic hour (1 academic hour = 45 minutes)

Through this course, students will become acquainted with the fundamental concepts of public finance, with an emphasis on topics related to tax revenues and budgets. The course will demonstrate the procedures for determining tax bases and tax liabilities for basic types of taxes, present methods for analyzing public revenues and expenditures, and, among other things, explain the significance of specific fiscal instruments for financing public administration.

1. To identify and analyze basic types of public revenues and public expenditures,
2. to differentiate between the basic concepts of tax terminology and link the effects and objectives of taxation,
3. to interpret the basic determinants of income tax, profit tax, and value-added tax,
4. to categorize different types of public revenues and assess the degree of fiscal decentralization,
5. to explain concepts from the area of budgeting and the budgeting process and analyze budget documents,
6. to analyze and critically evaluate fiscal policy as well as the size and structure of public debt.

1. Financiranje središnje države i lokalnih vlasti, Mečev, D. i Žaja, J., Veleučilište u Šibeniku, Šibenik, 2017.
2. Javnofinancijski sustav Republike Hrvatske, Arbutina, H., Rogić Lugarić, T., Cindori, S., Bogovac, J., i Klemenčić, I., Narodne novine, Zagreb, 2022.

Mandatory course - Regular studij - Administrative Law