Institute: Gazdaság- és Társadalomtudományi Intézet (1084 Budapest, Tavaszmező u. 15-17.) Credit: 4
Type of classes: Nappali Language: angol Semester: 2019/20/1
 
Level: Vállalkozásfejlesztés mesterszak angol nyelvű képzés;
 
Responsible Teacher: Prof. Dr. Takács István Teacher(s): Prof. Dr. Takács István;
Consultations (total/week): Heti Lectures: 2 Practice lectures: 1 Labs: 0 Consultations: 0
 
Type of Exam: vizsga
 
Aim of the subject: There is not the aim of the subject to introduce the actual change of the taxation system, rather it discusses the functions of the state and the
role of the government. It also introduces the system of public finance and its fiscal consequences (uneconomical versus efficient state) from the
point of view of business entities. The subsystems of the budget, the structure of it and its relationship to the subsystems, structures and shares
of incomes and expenditures (e.g. taxes are also introduced). The relationship between the priority of the economic policy and the budget, the
arguments of the tax burden, the role of the partnership of the private and the public sector are discussed as well. The students learn about the
public goods and the economy of the externalities, the specialties of the NGOs and the governmental budget relationship. There will also be lessons
about corruption and its impacts on the budget.
Requirements during the semester
(homeworks, essays,
excercises, teamworks,
presentations,
part and final
oral/written exam etc.):
2 presentation of chosen topic, and elaboration four 1500 ±100 character briefs of articles as homeworks
 
Week of
semester
Topics of lectures/practices
1. Economic role and importance of the public finance. System of the public finance. Principles and key rules of the public finance.
Gyakorlat: case studies, discussion topics in teamworks, presentations
2. Incomes and expenditures of the governments.
Gyakorlat: case studies, discussion topics in teamworks, presentations
3. Controls of the public finance. Maastricht criteria and the realization of goals.
Gyakorlat: case studies, discussion topics in teamworks, presentations
4. Theoretical aspects of the taxation. History of taxation. Evolution of the institutions of the taxation. Economic theories about the taxation.
Gyakorlat: case studies, discussion topics in teamworks, presentations
5. Principles of the taxation and the taxation laws. Other legistration aspects of the taxation.
Gyakorlat: case studies, discussion topics in teamworks, presentations
6. Characteristics of the most important taxes.
Gyakorlat: case studies, discussion topics in teamworks, presentations
7. Role of public goods. Principles of the economics of the externaities.
Gyakorlat: case studies, discussion topics in teamworks, presentations
8. Subsidy systems: Theoratical aspects of subsidy systems.
Gyakorlat: case studies, discussion topics in teamworks, presentations
9. Evolution of the Hungarian subsidy system.
Gyakorlat: case studies, discussion topics in teamworks, presentations
10. Subsidy system of the EU.
Gyakorlat: case studies, discussion topics in teamworks, presentations
11. Funds and its aims. „De minimis” subsidies.
Gyakorlat: case studies, discussion topics in teamworks, presentations
12. Partnership of the public and private sphere - PPP.
Gyakorlat: case studies, discussion topics in teamworks, presentations
13. Hiden economy - corruption and the budgetary.
Gyakorlat: case studies, discussion topics in teamworks, presentations
14. NGOs and the budgetary.
Gyakorlat: case studies, discussion topics in teamworks, presentations
 
Type of evaluation,
repetition, calculation
of grade, etc.
Exam: elaboration a 12 to 15 pages essay chosen topic (cited min. 10 pcs non eduactional material of references); elaboration four 1500 ±100 character briefs of 2 Hungarian and 2 English articles as homeworks; furthermore a 10 minutes presentation (with ppt or Prezi) from the essay.
Type of evaluation,
repetition, calculation
of grade, etc.
Two individual topics presented during the semester and a written essay and its presentation as exam.
 
Compulsory literature: Betchoo, N K (2016): Public Sector Management. A Millennial Insight. 1st edition. Bookboon.com. 287 p.
Takács I , Csapodi P , Takács-György K (2011): Corruption as a deviant social attitude. PÉNZÜGYI SZEMLE/PUBLIC FINANCE QUARTERLY 2011:(1) pp. 27-43.
Suggested literature: Cullis, J., Jones, P. (2009): Public Finance and Public Choice. Third edition. Oxford University Press. 560 p.
Takács-György K , Kurunczi-Orosz I , Takács I (2008): Some experiences of PPP-projects in Hungarian higher education. OPTIMUM STUDIA EKONOMICZNE 3:(39)
pp. 71-81.
Methods of
quality assurance
of the subject :
TÜV CERT EN ISO 9001:2000