Public Finance (KAM430) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Public Finance KAM430 3 0 0 3 5
Pre-requisite Course(s)
NONE
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Instructor Vural Şahbenderoğlu
Course Assistants
Course Objectives Brief history and development of Turkish Public Finance, field of activity of the public sector, economic activities of the public, economic functioning of the public and private sectors, the financial structure of the state, revenue and expenditures of the state, tax types and characteristics, types and structures of local governments, budget system, central government and local governments' budgets, their implementation and supervision, fiscal policy, government borrowing needs and evaluation.
Course Learning Outcomes The students who succeeded in this course;
  • Define the basic principles, subjects and instruments of public finance
  • Describe the types of public expenditures and their effects on the economy.
  • Explain the tax types, basic concepts and characteristics, which make up the majority of public revenues.
  • Have knowledge about the concept of budget, to be able to define and interpret the budget principles, functions and types.
  • Understand the borrowing needs and procedures of central and local government
  • Define the legal and financial structures of central and local governments, learn and evaluate the budget processes and auditing of revenues and expenditures.
  • Establish a relationship between fiscal policy goals and instruments
Course Content The fundamental principles and concepts of public finance; Turkish public finance and its development.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Introduction
2 History, development and organization of public finance, Relevant section in resources
3 The process of creating public policies and Fiscal Policy Relevant section in resources
4 Basic principles of Public Finance, subjects and tools of Public Finance Relevant section in resources
5 Budget concept, budget systems, Central government budget, strategic plan and performance-based budgeting Relevant section in resources
6 Budget types, central government budget (preparation and implementation processes of the budget), legal and financial structures of local governments (local governments), Local governments budget, budget process Relevant section in resources
7 Accountability and those responsible in the public, Public Financial management, control and audit, Audit of the Court of Accounts Relevant section in resources
8 Midterm
9 Tax theory, tax classification, taxation principles, tax assessment, accrual, notification and collection Relevant section in resources
10 Tax types and practices in Turkey, tax expenditure, public revenues other than taxes, tax burden and tax reflection, tax penalties Relevant section in resources
11 Basic concepts of tax: Subject of tax, taxable event, tax exemption, exceptions and reductions, tax base and rate Relevant section in resources
12 Taxes levied on income: Income tax and corporate tax Relevant section in resources
13 Expenditure taxes and wealth taxes Relevant section in resources
14 Borrowing, reasons for borrowing, types, technique, debt management Relevant section in resources

Sources

Course Book 1. Vural Şahbenderoğlu, Kamu Maliyesi (2019), Dorlion Yayınları.
2. Abuzer Pınar, Maliye Politikası (2010), Özhan Uluatam, Kamu Maliyesi (2009)

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 60
Toplam 3 100
Percentage of Semester Work 40
Percentage of Final Work 60
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics
2 Acquiring the skills of macro level economic analysis
3 Acquiring the skills of micro level economic analysis
4 Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level X
5 Learning different approaches on economic and related issues
6 Acquiring the quantitative and/or qualitative techniques in economic analysis
7 Improving the ability to use the modern software, hardware and/or technological devices
8 Developing intra-disciplinary and inter-disciplinary team work skills X
9 Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning
10 Adopting work ethic and social responsibility
11 Developing the skills of communication.
12 Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 14 3 42
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration 1 10 10
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 30 30
Total Workload 125