- Financijsko pravo – pojam, razvoj, dijelovi, izvori; 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; Porez na dohodak; Porez na dobit, Porez na promet - opći i posebni; Porez na dodanu vrijednost; Imovinski porezi – porez na imovinu; - Prikaz materijalnog poreznog pozitivnog zakonodavstva; - Doprinosi; - Pristojbe; načela, vrste, naplata - Javni rashodi; pojam, načela, vrste, porast, struktura - Javni zajam; Zaduživanje države – javni dug; - Proračunsko i izvanproračunsko financiranje javnih rashoda – pojam proračuna, načela, vrste, proračunski proces, proračunska kontrola;

Student bi nakon odslušanog i položenog ispita iz ovoga kolegija trebao biti sposoban definirati i objasniti značaj sustava javnih prihoda i rashoda u suvremenim državama i njegova pravnog uređenja., Student bi nakon odslušanog i položenog ispita iz ovoga kolegija trebao biti sposoban razlikovati, definirati i objasniti temeljne pojmove financijskog prava i financijske znanosti., Student bi nakon odslušanog i položenog ispita iz ovoga kolegija trebao biti sposoban objasniti, razlikovati te interpretirati i usporediti različite teorijske pristupe pojedinim pojavnim poreznim oblicima., Student bi nakon odslušanog i položenog ispita iz ovoga kolegija trebao biti sposoban analizirati i objasniti pojave vezane uz prikupljanje javnih prihoda te utvrđivanje javnih rashoda., Student bi nakon odslušanog i položenog ispita iz ovoga kolegija trebao biti sposoban definirati, analizirati i objasniti utjecaj financijskog prava na različita područja društvenog života uz identificiranje temeljnih elemenata sustavno i smisleno argumentirati stajališta i kroz pisano izražavanje evaluirati i kritički pristupati pojedinim teorijama u objašnjavanju konkretnih pojava.,

- 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.,