TÜRKÇE
ENGLISH
Information
| Code | PFZ202 |
| Name | Public Finance II |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. ZUHAL ERGEN |
| Course Instructor |
Prof. Dr. VOLKAN YURDADOĞ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to provide students with the basic concepts and theories of fiscal science and public finance, including taxation, government debt, government budget, local governments and fiscal policies.
Course Content
It includes taxation, government debt and state budget issues.
Course Precondition
No prerequisites
Resources
Kamu Maliyesi (Ekin Yayınevi-Nihat Edizdoğan-Özhan Çetinkaya-Erhan Gümüş)
Notes
Kamu Maliyesi(Nobel Akademik Yayıncılık) Hakan Ay)
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the concepts of public revenues |
| LO02 | Analyzes the impact of taxes on the economy |
| LO03 | List the types of public revenues in Turkey. |
| LO04 | Evaluates as having knowledge about the Turkish Tax System |
| LO05 | Analyzes public financial management and public budget system. |
| LO06 | Explains budget theory, principles, systems and budgeting process in Turkey |
| LO07 | Explains the basic concepts of taxation and their properties |
| LO08 | Explains government debt, its types and debt management |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | interprets data from different sources using contemporary communication tools, methods and processes. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Having basic computer knowledge and skills, she uses this knowledge in the professional field | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | explain the duties and authorities of Public Financial Institutions. | 2 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 1 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. | 2 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, she follows the current developments in her field. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Synthesizes the information obtained from different sources within the framework of academic rules. | 2 |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 1 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | explain the job descriptions of professional people. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Have social, scientific and ethical values. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when it deems necessary. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Some Problems Related to Taxation: Tax incidence, tax avoidance, tax evasion | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Some Problems Related to Taxation: Other Concepts Related to Taxation | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Taxation principles and Justice in Taxation | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Classification of Taxes | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | Tax Systems | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 6 | Tax Types | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Tax Types 2 | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Reading related book chapters | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 9 | The definition of public debt, the importance and reasons of debt and borrowing | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Classification and types of government debt | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 11 | borrowing technique and debt management | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Budget definition, characteristics, historical development and budget principles | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Budget theory and budget types | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 14 | Turkish Budget System; preparing, negotiating, approving and implementing the budget | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Turkish Budget System, budget appropriations, budget closure and supervision | Reading related book chapters | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 16 | Term Exams | Reading related book chapters | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reading related book chapters | Ölçme Yöntemleri: Yazılı Sınav |
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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||