- Public revenues - concept, types, development; - Taxes - concept, types, development, tax terminology, purpose and objectives of taxation, phenomena related to taxation, basic principles of taxation, theories on the justification of tax collection; - Contributions; - Fees; principles, billing, types - Public expenditures; concept, types, principles, structure - Public loan; State borrowing - public debt; - Budgetary and off-budget financing of public expenditures - concept of budget, principles, types, budget process, budget control

After passing the exam, students should be able to independently define and explain the significance of the system of public revenues and expenditures in modern countries and its legal structure., After passing the exam, students should be able to differentiate, define and explain the basic concepts of financial law., After passing the exam, students should be able to explain, differentiate, interpret and compare different theoretical approaches to individual tax forms., After passing the exam, students should be able to observe and independently analyze and explain phenomena related to the collection of public revenues and the determination of public expenditures., After passing the exam, students should be able to define and analyze phenomena related to the budget cycle.,