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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
Public Finance MUP227 Elective Associate degree 2 Fall 3

Name of Lecturer(s)

Associate Prof. Dr. Mehmet Emre ERGİN
Assistant Prof. Dr. Ali İhsan BAŞOL
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Filiz SANAL ÇEVİK
Lecturer Süleyman ARKAN
Lecturer Özlem SARIALAN
Lecturer Azime TELLİ
Lecturer Tolga Anıl TOPDEMİR
Lecturer Aydoğan TÜRKBAL
Lecturer Tülay UÇAKTÜRK
Lecturer Muhsin İLTER

Learning Outcomes of the Course Unit

1) Evaluate the content of public finance
2) List the features of public revenues and expenditures
3) Define the concept of Tax in detail
4) Explain the characteristics of state budget
5) Comment on the preparation, application, and control processes of the Turkish state budget

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9 10
Learning Outcomes
1 No relation No relation No relation No relation High No relation No relation No relation No relation No relation
2 No relation No relation No relation No relation High No relation No relation No relation No relation High
3 No relation No relation No relation No relation High No relation No relation No relation No relation No relation
4 No relation No relation No relation No relation High No relation No relation No relation No relation No relation
5 No relation No relation No relation No relation High 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

None.

Course Contents

This course provides students with the knowledge of the role of government in economy, definition, range and classification of public revenues and expenditures, taxing methods and features, definition, function and principles of state budget, budget preparing stages.

Weekly Schedule

1) Identification Of The Basic Concepts Of Public Finance,
2) Explanation Of The Similarities And Differences Between Public And Private Sector,
3) Identification Of Public Revenues, Explaining Varieties and Characteristics,
4) Explanation Of General Information About The Tax
5) Explanation Of The Concept Of Ability To Pay Tax
6) Identification Of Tax Exemptions And Exceptions
7) Giving Information About Tax Fairness
8) Midterm examination/Assessment
9) Explanation of Income, Wealth And Expenditure Taxes.
10) Tax Reflection, Explaining The Concepts Of Avoidance and Smuggling
11) Identify and Describe Characteristics Of Public Expenditures
12) Explanation of The Causes Of The Increase Of Public Expenditures In Appearance And In Reality
13) Definition and Properties of the State budget
14) Explaining The Stages Of The Preparation Of The State Budget Of Turkey
15) Revision Of All Subjects
16) Final examination

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Lab / Workshop


Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade

40%

Contribution of Final Examination to Course Grade

60%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required