ECTS - Public Finance
Public Finance (KAM430) Course Detail
Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
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Public Finance | KAM430 | Area Elective | 3 | 0 | 0 | 3 | 5 |
Pre-requisite Course(s) |
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N/A |
Course Language | Turkish |
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Course Type | Elective Courses |
Course Level | Bachelor’s Degree (First Cycle) |
Mode of Delivery | Face To Face |
Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
Course Lecturer(s) |
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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;
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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 |
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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. |
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2. Abuzer Pınar, Maliye Politikası (2010), Özhan Uluatam, Kamu Maliyesi (2009) |
Evaluation System
Requirements | Number | Percentage of Grade |
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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 |
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Percentage of Final Work | 60 |
Total | 100 |
Course Category
Core Courses | X |
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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 | ||||
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1 | 2 | 3 | 4 | 5 | ||
1 | They acquire the skills to understand, explain, and use the basic concepts and methods of economics. | |||||
2 | Acquires macro-economic analysis skills. | |||||
3 | Acquire microeconomic analysis skills. | |||||
4 | Understands the formulation and implementation of economic policies at local, national, regional and/or global levels. | X | ||||
5 | Learn different approaches to the economy and economic issues. | |||||
6 | Learn qualitative and quantitative research techniques in economic analysis. | |||||
7 | Improving the ability to use modern software, hardware and/or other technological tools. | |||||
8 | Develops intra-disciplinary and inter-disciplinary team work skills. | X | ||||
9 | Contributes to open-mindedness by encouraging critical analysis, discussion, and/or lifelong learning. | |||||
10 | Develops a sense of work ethics and social responsibility. | |||||
11 | Develops communication skills. | |||||
12 | Improving the ability to effectively apply knowledge and skills in at least one of the following areas: Economic policy, public policy, international economic relations, industrial relations, monetary and financial relations | X |
ECTS/Workload Table
Activities | Number | Duration (Hours) | Total Workload |
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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 |