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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF725 |
| Name | Public Revenue Policy |
| Term | 2024-2025 Academic Year |
| Term | Spring |
| 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 Instructor |
Prof. Dr. MELEK AKDOĞAN GEDİK
(Bahar)
(A Group)
(Ins. in Charge)
|
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 | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 3 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 4 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 5 |
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 | ||