- Javni prihodi – pojam, vrste, razvoj; - Porezi – pojam, vrste, razvoj, porezna terminologija, svrha i ciljevi oporezivanja, pojave vezane uz oporezivanje, temeljna načela oporezivanja, teorije o opravdanju ubiranja poreza; - Doprinosi; - Pristojbe; načela, naplata, vrste - Javni rashodi; pojam, vrste,načela, struktura - Javni zajam; Zaduživanje države – javni dug; - Proračunsko i izvanproračunsko financiranje javnih rashoda – pojam proračuna, načela, vrste, proračunski proces, proračunska kontrola

Studenti trebaju biti u mogućnosti nakon položenog ispita samostalno definirati i objasniti značaj sustava javnih prihoda i rashoda u suvremenim državama i njegova pravnog uređenja. , Studenti trebaju biti u mogućnosti nakon položenog ispita razlikovati, definirati i objasniti temeljne pojmove financijskog prava., Studenti trebaju biti u mogućnosti nakon položenog ispita objasniti, razlikovati te interpretirati i usporediti različite teorijske pristupe pojedinim poreznim oblicima., Studenti trebaju biti u mogućnosti nakon položenog ispita uočiti i samostalno analizirati i objasniti pojave vezane uz prikupljanje javnih prihoda te utvrđivanje javnih rashoda., Studenti trebaju biti u mogućnosti nakon položenog ispita definirati te analizirati pojave vezane uz proračunski ciklus.,

- 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.,