TÜRKÇE
ENGLISH
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 | Yüksek Lisans Dersi |
| 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 | ||