| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Fiscal Law | HUK209 | Compulsory | Bachelor's degree | 1 | 5 |
Name of Lecturer(s)
Prof. Dr. Memduh ASLAN
Associate Prof. Dr. Nuray AŞCI AKINCI
Learning Outcomes of the Course Unit
1) The student learns the legal infrastructure and rules of revenues, expenditures and borrowings in the financing of public expenditures of the state.
2) Learns the income of student center and local governments, their types, legal infrastructures and rules.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | ||
| Learning Outcomes | |||||||||||||
| 1 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Taxation Law, Turkish Monetary Law, General Monetary Law
Course Contents
Types of public expenditures, Code of Public Financial Management and Control No. 5018, Budget Code, Code About Public Finance and Debt Management and applications of these, Types of public revenues, Turkish Tax System, tax types, Code of State Tender, Code on Municipal Revenues, Code on Giving Shares to Special Provincial Administrations and Municipalities from the General Budget and applications of these
Weekly Schedule
1) Scope of Public Financial Law2) Goods and Services Produced by the Public
3) Public Expenditures and Reasons for Increase
4) Classification of Public Debts
5) Terms of Borrowing
6) Public Borrowing Methods
7) Other Financing Methods
8) Budget Preparations
9) Budget Enforcement
10) Implementation and Control of the Budget
11) Budget Right and History
12) Functions and Principles of the Budget
13) Expenditure Items of the Central Government Budget
14) Revenue Items and Financing of the Central Government Budget
15) Public Revenue Concept
16) Classification of Public Revenues
17) Sources of Tax
18) Tax Justice
19) Tools Used to Achieve Tax Fairness
20) Effect of Tax
21) Response to Tax
22) Local Authorities
23) Council Taxes
24) Municipal Fees
25) Contribution Shares in Expenditures
26) Giving Local Governments a Share from General Budget Tax Revenues
27) Local Government Income and Expenses
28) Duties, Authorities and Privileges of Local Administrations
29) Mid-term Exam
30) Final Exam
Recommended or Required Reading
1- 5018 Kamu Mali Kontrol ve Yönetimi Kanunu
2- 832 Sayılı Sayıştay Kanunu
3- 4749 Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun
4- 2464 Belediye Gelirleri Kanunu
5- 5779 Sayılı İl Özel İdarelerine ve Belediyelere Genel Bütçe Vergi Gelirlerinden Pay Verilmesi Hakkında Kanun
6- 5393 Belediye Kanunu
6- 442 Köy Kanunu
7- 2709 Türkiye Cumhuriyeti Anayasası
8- Vergi Kanunları
9- 1013 Türk Parasının Kıymetini Koruma Hakkında Kanun
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Modelling
5) Group Study
6) Simulation
7) Brain Storming
8) Case Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required