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Information
| Code | PF725 |
| Name | Public Revenue Policy |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MELEK AKDOĞAN GEDİK |
Course Goal / Objective
This course aims to address the basic concepts and relations related to the income side of the public sector.
Course Content
In this course, tax theory and basic concepts, effective and optimal taxation, tax reflection and income distribution, informal economy, tax reform alternatives are examined.
Course Precondition
No prerequisites
Resources
Dökmen, G. (2012). KAMU HARCAMALARI VE KAMU GELİRLERİ ARASINDAKİ İLİŞKİ: PANEL NEDENSELLİK ANALİZİ. Dokuz Eylül Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, 27(2), 115-143.
Notes
Arısoy, İ., & Ünlükaplan, İ. (2010). Türkiye’de mali açıkların sürdürülebilirliği ile kamu gelirleri ve harcamaları ilişkisinin analizi. Maliye Dergisi, 159, 444-462.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the basic concepts of public revenues |
| LO02 | Analyzes how a good tax system should be. |
| LO03 | List the characteristics of efficient and optimal taxes. |
| LO04 | Explains the variables that affect tax reflection. |
| LO05 | Having information about tax reform alternatives, it makes analyzes on this subject. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | 3 |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | 5 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction: Concepts of Taxation and Classification of Taxes | literature review | Öğretim Yöntemleri: Anlatım |
| 2 | The Characteristics of a Good Tax System | literature review | Öğretim Yöntemleri: Anlatım |
| 3 | Tax Incidence Analysis | literature review | Öğretim Yöntemleri: Anlatım |
| 4 | Taxation and Economic Efficiency | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Optimal Taxation | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Income Distribution and Taxation | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Personal Income Taxation | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Corporate Income Tax and Economic Analysis | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Taxation of Consumption and Economic Analysis | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Capital Taxes and Economic Analysis | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Tax Expenditures | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Simplicity and Compliance Costs of Taxation System | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | The Informal Economy and Tax Avoidance | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Tax Reform and Analysis of Alternatives | literature review | Öğretim Yöntemleri: Anlatım, Tartışma |
| 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||