ECTS - - Public Finance
Compulsory Departmental Courses
HIST101 - Principles of Atatürk and History of Turkish Revolution I (2 + 0) 2
French Revolution; structure and geopolitic positioning of Ottoman Empire, reasons of its decline; Westernization movements, First and Second Constitutional Monarchy declarations; Libya and Balkan wars; First World War; period before the War of Independence, congresses, National Pact, establishment of Turkish Grand National Assembly.
IKT303 - Monetary Theory and Policy (3 + 0) 6
Money and credit, behaviour and structure of interest rates, financial systems, money demand and supply, analysis of competing monetary theories and the use of monetary policy tools in economic stabilization; current issues in monetary theory and policy, inflation targeting.
KAM105 - Introduction to Sociology (3 + 0) 6
Situating sociology in social science and in our life, basic nature and scope of sociology; sociological explanations: theories, social change, method in sociological inquiry; socialization and social interaction; social structure and social institutions; groups; family; political, religious and educational institutions; social stratification and
KRY111 - Career Planning (1 + 0) 1
Being a student at Atilim University, Student-centered programs at Atilim University, Faculty, Department presentations, Career Planning and Coop Program, Erasmus, CV writing types, Interview techniques, Effective Communication and presentation techniques, Intelligence and Personality
MLY102 - Public Finance II (3 + 0) 7
The theory of public finance; classification of public incomes according to different criteria; types of public income; tax concept and tax theories; taxation techniques; taxation principles; income, wealth and spending taxes; taxation systems; development and present situation of Turkish tax system; debt policy and debt management.
MLY105 - Introduction to Law (2 + 0) 4
In order to provide a basis for law courses, first-year students of the Department of Finance are given general information about law. It is mainly aimed to provide students with a legal perspective and the notion of law. Terminology information is given for courses in the curriculum of the Department of Finance, especially constitutional law, administrative law, law of obligations, commercial law, criminal law and tax law.
MLY202 - The Theory of Taxation (3 + 0) 6
Definition, nature and importance of tax concept; purposes of taxation; tax technique; tax classification; income tax: income tax and corporation tax; expenditure taxes: treatment taxes and private consumption tax; wealth tax: taxes on wealth, transfer of wealth and increase in wealth; taxation principles; the effects of taxation on income distrib
MLY203 - Budget and Public Finance (3 + 0) 5
Description and nature of the budget; the evolution of budget; development of budgeting and budgeting systems; budget functions; budgeting principles: classical and modern budgeting principles; deviation from budget guidelines; budget concepts and theory of industrial budgets; budgeting process: preparation of the budget, its restoration
MLY209 - Introduction to Constitutional Law (3 + 0) 5
Fundamental concepts of constitution law in comparison with liberal western democracy systems; constitution, structure and amendment of the constitution, constitutionality, government, sovereignty, the concept of state, state forms, governmental bodies (government regimes), constitutional state and constitution movements, legislative-executive
MLY212 - Introduction to Administrative Law (3 + 0) 5
Concept of administration and Turkish Administrative Organization; both central and local administration processes regarding recent amendments in rules and regulations; the notion of public officials and rights and responsibilities in relation to this notion and disciplinary proceedings under the light the State Council?s judgments; the concept of
MLY214 - Introduction to Law of Obligations (3 + 0) 5
The general principles covering law of obligations, namely the formation of contracts, offer and acceptance, capacity, material and immaterial mistake, fraud, duress, legal cause, contractual obligation, freedom of contract, limitations of the freedom of contract, public order and mandatory provisions, concept of debt, the law of responsibility,
MLY301 - Tax Law (3 + 0) 6
Tax concept; sources of tax law, constitutional principles of taxation; exemption and exemption concepts in tax law; comment on tax law, qualification and laws of proof; parties to taxation: tax administration, liable and responsible; terms in tax law and causes of coercion; taxation process: the event that gives birth to the tax,
MLY302 - Government Accounting (3 + 0) 6
Definition, scope, development process and legal basis of state account; administrative structuring, accounts used in government accounting; collection and payment; reporting operations; problems in public accounting and proposal of solution; State Procurement Law and its functioning.
MLY303 - History of Finance (2 + 0) 5
State concept and historical development, historical evolution process of local governments, evolution of public entrepreneurship, fund system and fund economy, development of public expenditures, historical development of public revenues, historical development of treasury management and budget historical evolution, public accounting historical
MLY304 - Turkish Taxation System (3 + 0) 6
Overview of the Turkish tax system; tax classification; taxes on income: Income tax, corporation tax; taxes on expenditures: value-added tax, customs tax, etc; taxes on wealth: inheritance and transfer tax, real estate tax, etc.; tax issues in taxes, income elements, forms of liability, reductions, exceptions and exemptions; taxes in taxies, decla
MLY306 - Execution Law (3 + 0) 5
Compulsory enforcement law concept and basic problems; principles of tax enforcement law; legal nature of public disclosure; payment structure in tax avenue: time of payment, place, shape, proof of payment, settlement; deferral, tangerine and delay hike; forced trace routes in tax enforcement law: follow up by way of harassment, follow through by
MLY401 - Fiscal Policy (3 + 0) 7
Definition and scope of fiscal policy; the role of fiscal policy in achieving economic stability; methods for the implementation of fiscal policy; discussions on the effectiveness of fiscal policy; the fiscal policy of struggling with inflation; inflation and government debt; the fiscal policy in stagnation; the fiscal policy of fighting against
MLY402 - International Finance (3 + 0) 8
The scope and content of international finance, external financing techniques; types of external financing; management and coordination of external financing; international financial markets: international money, credit and bond markets; the structure and functioning of major international financial institutions(IMF, IBRD, IDA, IFC, CECA, EIB, IDB
MLY405 - Tax Accounting I (3 + 0) 6
Review of basic accounting concepts and principles; tax types; notebook, document and record order; term tax liability: calculation of tax cut and provisional tax; the regulation of the taxpayers, the VAT and stamp tax payers; term end tax liability: accounting practices and records in income and corporate taxation; investment reduction, revaluati
TURK401 - Turkish Language I (2 + 0) 2
Languages and their classification; history of Turkish language, its spread over the world and its place among other languages; Turkish language in the republic era; orthography; expressions; foreign words, suffixes and prefixes; punctuation; language and verbalism.
Elective Courses
ENG321 - Basic English for Occupational Purposes I (3 + 0) 3
Academic and job-related commucation skills; functions such as describing routines, people and jobs, talking about business gatherings, talking about obligations and permissions, asking for help and giving advice at work, and writing e-mails.
ENG322 - Basic English for Occupational Purposes II (3 + 0) 3
Academic and job-related commucation skills; functions such as pressure at work, budget, schedules and deadlines, interview techniques, discussing on academic qualifications, job skills, career development, making arrangements and writing e-mails.
IKT125 - Economic History (3 + 0) 6
Main characteristics of a feudal economic system, prerequisites of the formation of industry; legal system, guilds, technological accumulation, manpower, entrepreneurs, capital market; the industrial revolution 1780-1840,the sociological results of the industrial revolution ;second phase standards of living 1850-1914
IKT207 - Macroeconomic Theory I (3 + 0) 6
National income accounting; aggregate income and spending model; IS-LM model (closed and open economy versions); monetary and fiscal policy in the IS-LM model; AD-AS model; Phillips curve and Okun?s law; wages, prices, output and unemployment; SRAS alternative views.
IKT313 - International Economics I (3 + 0) 5
Labor productivity and comparative advantage: the Ricardian model, comparative advantage, the standard trade model, economies of scale, imperfect competition, and international trade, international factor movements, the instruments and the political economy of trade policy, trade policy in developing countries, controversies in trade policy.
IKT318 - Digital Economy (3 + 0) 6
Dynamics of the digital economy which has become inevitable in everyday transactions; the contemporary use of the predatory innovation and its essential component; algorithms; concrete examples of regulatory challenges in response to escalating tension from relevant markets from various countries.
IKT401 - Turkish Economy (3 + 0) 7
Oveview of the economic policy from 1923 to 1980; (January) 1980 stabilization and structural adjustment program; new financial cycle and economic-financial crisis (1994,1998, 2000, 2001), 17th, 18th, 19th stand-by arrangements and structural reforms; the impact of the 2008-2009 financial crisis and further developments.
IKT405 - Agricultural Economics (3 + 0) 6
The basic concepts like production, productivity, crop season, inputs and production functions; the relation between these concepts and agricultural production and agricultural policies; analysis of these concepts via employment of basic econometric tools; the effects of World Trade Organization, IMF and World Bank on Turkish agriculture.
IKT417 - Economics of Crises (3 + 0) 6
World system and financial crises; different aspects of financial crises; theories of crises and models; impact of the globalisation on economic-financial structures, analysis of the 2008-2009 global financial crises and its impact on real economy; political significance and impact of the crises.
IKT419 - Globalization and Regionalization (3 + 0) 6
Globalization, financial globalization, foreign direct investment, multinational companies, globalization and economic development, developing countries, the theory of integration, types of integration, economic unions, the experiment of EU, regionalism and regional unions, the theories of regionalism.
IKT425 - Enviromental Economics (3 + 0) 6
The relation between environment and economics; the problems of environment and the micro and macro effects of the policies regarding these problems; the preventive policies regarding the enviromental policies at domestic and international levels and the effects of these policies on developing and developed countries.
IKT426 - Financial Economics (3 + 0) 6
Functions and structure of the financial system, financial instruments, the risk management and control, issues in corporate finance and capital budgeting, the real economy and the financial markets: macroeconomic activity and financial markets; monetary policy and financial markets; banking sector and the financial markets.
IKT427 - Institutional Economics (3 + 0) 6
The main representatives of the new institutional economics; its contribution to theory of firm and economic development; current transactions costs economics, governance structures, positive externalities, bounded rationality, property rights, the extent of institutional economics on the determination of macroeconomic policies.
IKT440 - Economics of Competition (3 + 0) 6
Firm behavior in imperfectly competitive markets; how governments regulate competition; market power; market structures, industry analysis, demand-supply; market concept in competition, entry, exit barriers, price discrimination, monopoly, market power, cartels, integration and integration regulation; privatization, vertical integration.
IKT441 - Innovation and Ethics (3 + 0) 6
Ethics and moral reasoning; major traditional theories and concepts in ethics and human behavior; ethical codes; business life applications; responsibilities to society; internal and external factors affecting business life and moral reasoning; entrepreneurship related issues; concepts related to moral reasoning in business life.
IKT442 - Economics of Innovation (3 + 0) 6
The role of science, technology and innovation in economics at the macro and at the micro level; the diffusion and absorption of innovation; issues concerning the measurement of innovation; the national, regional systems of innovation and clusters; the relationship between R&D support mechanisms and economic performance in Turkey.
IKT443 - Entrepreneurship (3 + 0) 6
The nature and importance of entrepreneurship, history of entrepreneurship, the entrepreneurial and intrapreneurial mind, creativity, innovation and the business idea, marketing and financial planning, franchising, entrepreneurial strategy and strategic management in operations, and presentation to business angels.
IKT444 - Science and Technology Policies (3 + 0) 6
The relation between economic development and science, technology and innovation policies; demand and supply approaches; the science, technology and innovation organizations at national level; public support mechanisms, technology transfer options and direct investment channels; the cases of Turkey and Chili.
ISL206 - Organizational Behavior (3 + 0) 6
Organizational behavior in historical and global context, individuals in organizations, personality, motivation, groups, communication, leadership, conflict, organizational system, organizational structure, technology and job design, socio-technic system, organizational culture, organizational change and development.
ISL313 - Managerial Skills for the 21st Century (3 + 0) 5
Self-management, personal financial management, time and stress management and organization skills, workplace etiquette/dress, ethics, politics and diversity, accountability and workplace relationships, communication and electronic communication, motivation, leadership and teams, conflict and negotiation, networking, job search skills, resume preparation, interview techniques, career management.
ISL328 - Financial Literacy and Legislation for Entrepreneurs (3 + 0) 5
Tax legislation, business law information and obligations related to legal legislation in start ups, different company and business types and selection principles, interpretation of financial statements (balance sheet, income statement, cash flow statement).
ISL408 - Introduction to Sustainability (3 + 0) 5
What is sustainability; sustainability and related polices; climate and global change; environmental and resource economics; sustainable business practices; sustainability: ethics, culture, and history; sustainable development; sustainability indicators.
ISL414 - Entrepreneurship and Business Plan (3 + 0) 5
Fundamental concepts of entrepreneurship, personal characteristics of entrepreneurs, innovative thinking techniques and types, strategic management and planing, alternative ways of launching a business, business plan and fundamental elements of busines plan, techniques of preparing a business plan, from planning to practice, marketing, production
ISL415 - Contemporary Management Approaches (3 + 0) 5
This course is designed to provide deep knowledge regarding the ways organizations use different and contemporary managerial approaches and practices in order to gain, manage and sustain certain resources and compete within an uncertain environmental conditions
ISL419 - International Business (3 + 0) 5
Instrumental concepts for understanding international business literature; globalization of markets and the internationalization of the firm; organizational participants that make international business happen; cultural environment of international business; ethics and international business; theories of international trade and investment; politica
ISL428 - Brand Management (3 + 0) 5
Definition of a brand, brand name, brand attributes, brand positioning, image building, the difference between brand image and brand identity, sources of brand identity, methods to build brand awareness, brand loyalty, brand association, the relationship between brand equity and customer equity.
ISL437 - Entrepreneurship and Innovation Seminars (3 + 0) 5
Fundamental concepts of entrepreneurship, personal characteristics of entrepreneurs, innovative thinking techniques, barriers of innovation, internal and external factors of entrepreneurship, intrapreneurship, strategic management and planing, alternative ways of launching a business, business plan and fundamental elements of busines plan,
ISL442 - Seminar (3 + 0) 5
Main aspects of business research; the scientific approach and alternative approaches to research; the broad problem area and defining the problem statement; the critical literature review; theoretical framework and hypothesis development; elements of research design; data collection methods: introduction and interviews, observation,questionnaires
LOG405 - Customs Regulations and Applications (3 + 0) 6
Students will be informed about basic principles related to customs, basic concepts related to customs legislation, tariff, value, rules of origin, customs regimes, non-regime transactions, principles of subject to customs, customs and financial obligations related to customs, customs offenses, customs disputes, customs consultancy, customs
MLY206 - Criminal Law (3 + 0) 5
Selected topics in substantive criminal law: principles underlying the definition of crime such as the requirements of actus reus and mens rea and general doctrines such as ignorance of fact and ignorance of law, causation, attempt, complicity and conspiracy; principles of justification and excuse with particular attention to the doctrines of
MLY305 - Tax Policy and Economic Analysis of Taxation (3 + 0) 5
Theoretical framework for taxation in the light of basic economic policies and recent approaches; tax revenues and classification in the world and in Turkey; public policies, the relationship between state budget and taxation, macro policies and tax forecasts; taxation technique and process; justice in taxation, tax burden and reflection of taxes; economic, social, environmental efficiency and optimality in the formulation and implementation of tax policies;
MLY310 - Income Distribution and Redistribution (3 + 0) 5
The issue of primary distribution with market failure within the framework of public intervention,the conceptual framework and discussions on public intervention and secondary distribution;the measurement of inequality with concepts such as inequality,equity and justice;the relationship between income distribution,taxes income distribution and social programs(such as education,health,social protection,migration,children, gender) within the framework of theoretical framework and applied studies
MLY403 - Financial Management and Audit I (3 + 0) 5
Effectiveness discussions in public financial management and management of public resources; financial management system and recent reform practices in the world in a comparative framework; financial management in Turkey with the transition to the presidential system; macro planning and financial management; corporate planning, programming and budgeting; strategic planning and performance programs and budgeting; internal control system; the nature and scope of financial audit;
MLY406 - Tax Accounting II (3 + 0) 5
Accounting and reporting of commercial profit and financial profit concepts, additions to tax base, discounts, disallowed expenses and non-taxable income; examination of balance sheet and income statement items in terms of tax legislation, accounting of tax incentives and penalties.
MLY407 - Tax Practices (3 + 0) 5
Overview of the Turkish tax system; classification of taxes: income, expenditure and wealth taxes; taxes on income: income tax, corporation tax; income and tax in the corporation tax, revenue elements, forms of liability, reductions, exceptions and exemptions; taxes, declarations, tariffs, levies and collections in income and corporation tax; tax
MLY409 - Implementation of Public Expenditure Law (3 + 0) 5
Public financial management and recent theoretical discussions;public expenditure theory,public expenditure policies and the development of public expenditures in the world and in Turkey;state budget legislation and implementation within the new scope of public expenditure law;personnel legislation and implementation in public employment, Procurement Legislation and implementation in public procurement and leasing,international legislation on public expenditures; responsibility,internal control
MLY420 - Financial Crimes (3 + 0) 5
General information about criminal law: sanctions scheme; the characteristics and basic principles of criminal law; the place of tax penal law in criminal law; a general overview of tax procedural provisions in terms of tax administration authority; replenishment assessment; sua sponte assessment; tax penalties and legal nature; criteria that