| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Finance | SBF215 | Elective | Bachelor's degree | 2 | Fall | 4 |
Name of Lecturer(s)
Prof. Dr. Hasan Bülent KANTARCI
Assistant Prof. Dr. Hamdi KORKMAZ
Lecturer Aydoğan TÜRKBAL
Learning Outcomes of the Course Unit
1) Analyze on the reasons and types of intervention of government to the economy.
2) Give examples on the theory of public goods and its types and features.
3) Comment on the economic and social effects of public expenditures.
4) Define public revenues and types, theories and budget.
5) Make classification in taxes according to their specification.
6) Comment on budget on theories and public policy.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | ||
| Learning Outcomes | |||||||||
| 1 | Middle | Middle | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | No relation | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | 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
turkish tax system
Course Contents
This course covers public sector in a mixed economy, public sector in Turkey, Public goods and private goods, introduction and public expenditure, theory of tax policy, definition of tax base, staff.
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
1- Osman Pehlivan, Kamu Maliyesi
2- Osman Pehlivan, Vergi Hukuku
3- Vergi Teorisi
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
20% |
|---|---|
Contribution of Final Examination to Course Grade |
80% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required