Finance

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Turkish Tax System

Course Contents

The public sector in a mixed economy, the public sector in Turkey, Public goods and private goods, introduction and public expenditure, theory tax policy, definition of the tax base, the personal income tax, the corporation tax, value added tax, the principles of public debt, budget, state and fiscal system.

Weekly Schedule

1) The intervention reasons and types of government on economy.
2) The features and operation of public economy.
3) The theory of public goods: The features of public goods, the externality concept, the types
4) The definition and scope of public expenditures - The arguments towards public expenditures and the features of public expenditures.
5) The increase of public expenditures: the reasons of increase and explained the approaches the increase of public expenditures.
6) The classification of public expenditures: The various classification forms-The types of real and transfer expenditures.
7) The basic concepts relating to taxation: Subject, tax payer, taxable event, tax exception and exemption, tax base, tax rate and tax imposition - The classification of taxes.
8) Midterm
9) The concept of tax burden and tax incidence.
10) The reactions against taxes. The limits of taxation and tax systems and Types of taxes.
11) Expenditure taxes and wealth taxes.
12) Other public finance’s revenues and their effects.
13) finance policy and financial globalization.
14) Budget: Definition and Comprehensive.
15) Preparation of revenue budget of general and special budgeted administrations within the scope of the general management, the completion of budget bill and its annexes The discussion and approval of central administration’s budget bill.
16) Final exam

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Language of Instruction

Turkish

Work Placement(s)

Not Required