TÜRKÇE
ENGLISH
Information
| Code | HKU204 |
| Name | Public Finance II |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi Kerem ÖNCÜ |
| Course Instructor |
1 |
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
None
Resources
Akif Erginay, Public Finance, Savaş Publishing Nurettin Bilici, Public Finance, Seçkin Publishing Abdurrahman Akdoğan, Public Finance, Gazi Publishing
Notes
1982 Constitution, Law No. 5018, budget and final account laws, lecture notes, related articles.
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 | 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 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Identifies legal problems. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognizes the historical and sociological development process of law and legal norms. | 2 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Comprehends the research, analysis and interpretation methods of legal science. | |
| 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 | Öğretim Yöntemleri: Anlatım |
| 2 | Tax burden,tax evasion,tax avoidance,tax implications | reading | Öğretim Yöntemleri: Anlatım |
| 3 | Types of tax and international taxation | reading | Öğretim Yöntemleri: Anlatım |
| 4 | The purpose and economic effect of taxes | reading | Öğretim Yöntemleri: Anlatım |
| 5 | Public debt, causes of debt, classification of state debt | reading | Öğretim Yöntemleri: Anlatım |
| 6 | Techniques of debt and debt management | reading | Öğretim Yöntemleri: Anlatım |
| 7 | Budget definition and characteristics of budget I | reading | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | budget defination and characteristics of budget II | reading | Öğretim Yöntemleri: Anlatım |
| 10 | budget systems and the kinds of budget | reading | Öğretim Yöntemleri: Anlatım |
| 11 | Turkish budget system, preparation and discussing of budget | reading | Öğretim Yöntemleri: Anlatım |
| 12 | Local administrations finance, definition, reasons for existence. | reading | Öğretim Yöntemleri: Anlatım |
| 13 | Local administrations and their financial structures in Turkey. | reading | Öğretim Yöntemleri: Anlatım |
| 14 | Fiscal policies, definition, features and purpose. | reading | Öğretim Yöntemleri: Anlatım |
| 15 | Approaches to fiscal policy. | reading | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | 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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||