- Financial law – concept, development, parts, sources; Public revenues - concept, types, development; - Taxes - concept, types, development, tax terminology, purpose and goals of taxation, phenomena related to taxation, basic principles of taxation, theories on the justification of tax collection; Income tax; Profit tax, Sales tax - general and special; Value added tax; Property taxes - property tax; - Presentation of material positive tax legislation; - Contributions; - Fees; principles, types, billing - Public expenditures; concept, principles, types, growth, 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 listening to and passing the exam from this course, the student should be able to define and explain the significance of the system of public revenues and expenditures in modern countries and its legal structure., After listening to and passing the exam from this course, the student should be able to distinguish, define and explain the basic concepts of financial law and financial science., After listening to and passing the exam from this course, the student should be able to explain, differentiate, interpret and compare different theoretical approaches to certain tax forms., After listening to and passing the exam from this course, the student should be able to analyze and explain phenomena related to the collection of public revenues and the determination of public expenditures., After listening to and passing the exam from this course, the student should be able to define, analyze and explain the impact of financial law on various areas of social life, while identifying the fundamental elements, systematically and meaningfully argue points of view and through written expression evaluate and critically approach certain theories in explaining concrete phenomena.,