TE0015 Public Finance and Agriculture

6 ECTS - 3-0 Duration (T+A)- . Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Student Workload - ECTS

Information

Code TE0015
Name Public Finance and Agriculture
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 Belirsiz
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Doç. Dr. Seyit HAYRAN


Course Goal / Objective

To teach students the importance of public finance, government activities, expenditures and their financing tools.

Course Content

* The nature of finance * Public revenues * Tax theory * Tax system applied in Turkey *Public expenditures* Budget * Local government finance *Government debts * Fiscal policy * International finance * And its applications in the agricultural sector

Course Precondition

None

Resources

Güneş, N. (2019). Tarımsal faaliyetlerin tms41 ve Türk vergi mevzuatı açısından incelenmesi. Marmara Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Muhasebe-Finansman Bilim Dalı (Basılmamış Yüksek Lisans Tezi) İstanbul. Öğretir, A. H. (2020). Vergi Hukuku ve Türk Vergi Sistemi. 4T Yayınevi, ISBN: 6057521767 Ulusoy, A., & Tekdere, M. (2020). AB Üyesi Ülkelerdeki Yerel Vergi Uygulamaları ve Türkiye’deki Belediyeler İçin Vergi Önerileri. Balkan Sosyal Bilimler Dergisi, 9(17), 37–70. YEGEN, Baki. "Türk Vergi Sisteminde Gelirin Tanımı Konusunda Yaşanan Gelişmeler." Maliye Araştırmaları Dergisi 5, no. 3 (2020). https://www.mevzuat.gov.tr/ İlgili mevzuat

Notes

Lecture notes prepared by the faculty member


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Understanding the services and economic goals of the state and public institutions
LO02 Understanding the sources of public revenues
LO03 Ability to analyze taxes applied to the agricultural sector
LO04 Understands the relationships between public finance and agriculture


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Able to further develop and deepen knowledge acquired based on the undergradute level proficiencies in the fields of farm management and agricultural policy 2
PLO02 Bilgi - Kuramsal, Olgusal Able to comprehend interactions among related disciplines and field of agricultural economics 2
PLO03 Bilgi - Kuramsal, Olgusal Able to use theoretical and practical knowledge of agricultural economics in their specialization area 3
PLO04 Bilgi - Kuramsal, Olgusal Able to prepare reports on developments in national economy and agricultural sector; able to critically evaluate historical and actual developments in agriculture and economy; able to observe and interpret economics related publications 4
PLO05 Bilgi - Kuramsal, Olgusal Able to use software widely used in agricultural economics
PLO06 Bilgi - Kuramsal, Olgusal Able to combine data of actual developments with his knowledge, data and findings obtained in various disciplines and interpret them while supporting them with qualitative and quantitative data and also forming new knowledge through synthesis 4
PLO07 Bilgi - Kuramsal, Olgusal Ability to take the lead in multidisciplinary teams and work in teams
PLO08 Beceriler - Bilişsel, Uygulamalı Able to critically evaluate specialized knowledge and abilities acquired in agricultural economics and direct his/her own learning process 3
PLO09 Beceriler - Bilişsel, Uygulamalı Constantly adapt himself to new scientific developments 3
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Able to use acquired and digested agricultural economics knowledge in multidisciplinary studies, able to explain them, to transfer them to others, able to examine conclusions critically
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Able to transfer research results using verbal, written and visual tools
PLO12 Yetkinlikler - Öğrenme Yetkinliği Able to collect data according to scientific methods in order to solve economic problems, able to supervise and interprete data collected while taking into consideration social, scientific and ethical values
PLO13 Yetkinlikler - Öğrenme Yetkinliği Able to develop analytical approaches in order to solve complicated problems that cannot be forecast beforehand in applications of agricultural economics and policy; able to design research process; able to produce solutions by taking on responsibility and to evaluate and justify solutions


Week Plan

Week Topic Preparation Methods
1 Türkiye's administrative structure, central government and local government bodies, public structuring of agriculture Relevant sections of recommended resources Öğretim Yöntemleri:
Soru-Cevap, Tartışma, Anlatım
2 Definition of finance, its development and its relationship with other disciplines, characteristics of financial events Relevant sections of recommended resources Öğretim Yöntemleri:
Soru-Cevap, Tartışma, Anlatım
3 Public revenues: Taxes, duties, fees, goodwill and parafiscal revenues, applications in the agricultural sector (1) Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
4 Public revenues: Taxes, duties, fees, goodwill and parafiscal revenues, applications in the agricultural sector (2) Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
5 Public revenues: Taxes, duties, fees, goodwill and parafiscal revenues, applications in the agricultural sector (3) Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
6 Public expenses: Definition, classification and causes, effects, central government and local government budgets Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
7 Fiscal policy, government debt: policy and management Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
8 Mid-Term Exam Relevant sections of recommended resources Ölçme Yöntemleri:
Yazılı Sınav
9 Tax theory, concepts and principles, taxes applied in Türkiye and their classification Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
10 Income tax practices and rural areas, Corporation income tax practices and rural areas Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
11 Value added tax practices and rural areas, Property tax practices and rural areas Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
12 Other tax practices and rural areas, Historical development of taxes applied to agriculture Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
13 Taxation of agricultural income in Türkiye, determination of taxable income in agriculture and preparation of declarations Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
14 Taxation of agricultural income in some other countries, Alternative models for taxation of agricultural income Relevant sections of recommended resources Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Tartışma
15 General review Relevant sections of recommended resources Öğretim Yöntemleri:
Soru-Cevap
16 Term Exams Relevant sections of recommended resources Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Relevant sections of recommended resources 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) 17 6 102
Assesment Related Works
Homeworks, Projects, Others 1 2 2
Mid-term Exams (Written, Oral, etc.) 1 1 1
Final Exam 1 1 1
Total Workload (Hour) 148
Total Workload / 25 (h) 5,92
ECTS 6 ECTS

Update Time: 15.05.2024 02:10