Fiscal System

Major: Finance, Banking and Insurance
Code of subject: 6.072.00.O.034
Credits: 5.00
Lecturer: PhD in Economics, associate professor Farynovych Iryna
Semester: 6 семестр
Mode of study: денна
Мета вивчення дисципліни: The goal of studying the discipline "Budget System" is the formation of basic knowledge of the essence of the budget, budgetary relations and the nature of their influence on society, and the acquisition of skills of practical application of the acquired knowledge by students in the future profession.
Завдання: The study of the academic discipline involves the formation of students' knowledge in the field of the budget system and the state budget and the ability to solve complex tasks and practical problems during professional activities in the field of public finance, banking and insurance or during training, which involves the use of management theories, principles and methods finance and are characterized by the complexity and uncertainty of the conditions and formation of such competencies: general: ZK02. Ability to apply knowledge in practical situations. ZK08. Ability to search, process and analyze information from various sources. Professional (special): SK01. The ability to investigate trends in economic development using the tools of macro- and microeconomic analysis, to evaluate modern economic phenomena. SK02. Understanding the peculiarities of the functioning of modern global and national financial systems and their structure. SKO3. Ability to diagnose the state of financial systems (state finances, including budget and tax systems, finances of economic entities, household finances, financial markets, banking system and insurance). SK05. Ability to apply knowledge of legislation in the field of monetary, fiscal and financial market regulation. SK08. Ability to perform control functions in the field of finance, banking and insurance. SK14. The ability to have a holistic view of the relationship, mutual influence and interdependence of indicators of the financial condition of business entities and organizations operating in modern market conditions.
Learning outcomes: The learning outcomes of this discipline detail the following program learning outcomes: PR01. Know and understand economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. PR02. Know and understand the theoretical foundations and principles of financial science, the peculiarities of the functioning of financial systems. PR03. Determine the peculiarities of the functioning of modern world and national financial systems and their structure. PR04. Know the mechanism of functioning of state finances, including budget and tax systems, finances of business entities, household finances, financial markets, banking system and insurance. PR07. Understand the principles, methods and tools of state and market regulation of activities in the field of finance, banking and insurance. PR10. Identify sources and understand the methodology of determining and methods of obtaining economic data, collect and analyze the necessary financial information, calculate indicators characterizing the state of financial systems. PR11. To have methodical tools for the implementation of control functions in the field of finance, banking and insurance. PR16. Apply the acquired theoretical knowledge to solve practical problems and meaningfully interpret the obtained results. PR24. Ability to apply methods of financing operational and investment activities of economic entities.
Required prior and related subjects: - prerequisites: Tax system, Money and credit - correquisites: Insurance services, Finances of territorial communities
Summary of the subject: The discipline "Budgetary system" involves the study of the essence and purpose of the budget, the role and place of the budget in the economic system and the system of financial plans, the basis of the state budget policy and the mechanism of its implementation, the composition and structure of the budget system of Ukraine, the basis of budget financing of socio-economic activities, the concept of state credit and public debt.
Опис: Topic 1. The essence, purpose and role of the state budget Topic 2. Budget structure and construction of the budget system of Ukraine Topic 3. Inter-budget relations and the budget equalization system Topic 4. Budget process Topic 5. System of budget revenues Topic 6. System of budget expenditures Topic 7. Budget deficit. State debt. State credit Topic 8. Budget expenditures on the economic activity of the state and science Topic 9. Budget expenditures on social protection of the population and the social sphere Topic 10. Budget expenditures on national defense and management
Assessment methods and criteria: Methods of controlling the knowledge and skills of the student in studying the discipline include: 1. Current control of the acquirer's work: • Test survey; • Oral survey in practical classes; • Solving problems and designing solutions in the form of independent works; • Execution of an individual task (optional) and its protection. 2. Final control: Examination (written and oral component) Written component: • Tasks of the 1st level - tests; • Task of the 2nd level – to reveal the meaning of the concept, give a definition; • Level 3 tasks – solve problems.
Критерії оцінювання результатів навчання: - Current control (thematic control, individual control) (35 points). - Final control (65 points).
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems; 87–71 points – (“good”) is awarded for a generally correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: 1. Бюджетна система: тенденції розвитку / [В.М. Мазярчук та ін.]; під ред. В.М. Мазярчука. – Київ: «ФОП Лопатіна О.О.», 2019. 384 с. 2. Бюджетна система. Підручник / Федосов В.М. К.: – Центр навчальної літератури. - 2017. – с. 871 3. Сучасна бюджетна система: правила та процедури: Навчальний посібник / [За заг. ред. В. В. Зубенка]; ІБСЕД, Проект «Зміцнення місцевої фінансової ініціативи (ЗМФІ-ІІ) впровадження». – К., 2017. – 184 c. 4. Бюджетна система: Навчальний посібник / [Баранова В.Г., Дубовик О.Ю., Хомутенко В.П. та ін.] за заг. ред. В.П. Хомутенко. – Одеса: Видавництво Бартєнєва, 2014. – 392 с. 5. Бюджетна система: підручник / І. В. Алєксєєв, Н. Б. Ярошевич, І. Ю. Кондрат, М. В. Ливдар. — Львів: Видавництво Львівської політехніки, 2019.-400 с. 6. Бюджетна система. Практикум : навч. посіб. [Електронний ресурс] / За наук. ред. проф. В. М. Федосова. — [Кондратюк С. Я., Жибер Т. В., Коломієць Г. Б. та ін.] — К.: КНЕУ, 2015. — 454 с. 7. Миськів Г. Бюджетна система : теоретичні та практичні аспекти (у схемах і таблицях) : навчальний посібник. Львів : Растр-7, 2020. – 272 с. 8. Бюджетний кодекс України від 08.07.2010 р (зі змінами та доповненнями) URL: https://zakon.rada.gov.ua/laws/show/2456-17#Text
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