TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ202 |
| Name | Public Finance II |
| Term | 2024-2025 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 |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. ZUHAL ERGEN |
| Course Instructor |
Prof. Dr. VOLKAN YURDADOĞ
(Bahar)
(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-Coşkun Karaca) - Kamu Maliyesi(Nobel Akademik Yayıncılık) Hakan Ay)
Notes
Kamu Maliyesi (Ekin Yayınevi-Nihat Edizdoğan-Özhan Çetinkaya-Erhan Gümüş)
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 | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | 3 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 2 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 2 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 5 |
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 |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||