TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF LAW |
| LAW PR. | |
| Code | HKU204 |
| Name | Public Finance II |
| Term | 2020-2021 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi Kerem ÖNCÜ |
| Course Instructor |
Dr. Öğr. Üyesi Kerem ÖNCÜ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to explain the basic concept of taxation, public debt, fiscal policy and public finance, local authorities, as well as the concept and theories of fiscal science and public finance.
Course Content
Basic concept of taxaion,tax burden,tax evasion,tax avoidance,tax implications,types of tax
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the basic terminology in the field of public finance |
| LO02 | Acquires the basic knowledge of financial and economic issues and evaluates them Explains the economic effects of taxes and tax types, compares and evaluates them |
| LO03 | Explains, compares and evaluates public debt |
| LO04 | Explains budget theory, principles and the budgeting process in Turkey and evaluates them |
| LO05 | Explains and evaluates Fiscal policy objectives, tools and applications Explains and evaluates the local authorities in Turkey |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the fundamental concepts and principles of law. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Comprehends the research, analysis and interpretation methods of legal science. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Recognizes the historical and sociological development process of law and legal norms. | 2 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Evaluates the fundamental legal disciplines and their contents (legal regulations in every field, decisions of judicial bodies and scientific evaluations) by using scientific methods and techniques. | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Uses appropriate legal interpretation methods in order to find solutions to the identified legal problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Solves the legal problems encountered by using the knowledge has acquired | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Exposes the solutions to legal problems separately in terms of de lege lata and de lege ferenda law. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility as a member of the team to develop solutions to problems encountered in legal practice. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Be sensitive to social and legal problems with a sense of social responsibility. | 5 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | By gaining self-learning skills, evaluates the information which has learned with a critical approach. | 5 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses technical legal knowledge in both Turkish and English verbally or in writing. | 2 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Convincingly conveys her/his personal opinion and assessment on a particular legal issue, either orally or in writing. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses information and communication technologies related to law effectively. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Internalizes the understanding of honesty, justice and ethics required by being a lawyer in line with the principles of universal law. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follows the legal developments at national and international. | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Adopts a democratic, secular and social state of law. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Basic concept about taxation | reading | |
| 2 | Tax burden,tax evasion,tax avoidance,tax implications | reading | |
| 3 | Types of tax and international taxation | reading | |
| 4 | The purpose and economic effect of taxes | reading | |
| 5 | Public debt, causes of debt, classification of state debt | reading | |
| 6 | Techniques of debt and debt management | reading | |
| 7 | Budget definition and characteristics of budget I | reading | |
| 8 | Mid-Term Exam | ||
| 9 | budget defination and characteristics of budget II | reading | |
| 10 | budget systems and the kinds of budget | reading | |
| 11 | Turkish budget system, preparation and discussing of budget | reading | |
| 12 | local goverment budget, Turkish local government and fiscal structure of local goverments I | reading | |
| 13 | local goverment budget, Turkish local government and fiscal structure of local goverments I | reading | |
| 14 | Fiscal policies, definition and instruments of fiscal policies I | reading | |
| 15 | Fiscal policies, definition and instruments of fiscal policies I | reading | |
| 16 | Term Exams | ||
| 17 | Term Exams |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||