ECTS - Public Finance
Public Finance (KAM430) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Public Finance | KAM430 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| 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) |
|
| 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;
|
| 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 | Learns the fundamental concepts, theories, and methods of political science and public administration; and uses this knowledge to analyze the causes and consequences of political developments at the national and global levels. | X | ||||
| 2 | Understands how policies are formulated and implemented in real life at the local, national, regional, and/or global levels; identifies the key institutions and actors involved in these processes and comprehends the functioning of public administration. | X | ||||
| 3 | Gains foundational knowledge on fields related to political science and public administration—such as international relations, sociology, psychology, cultural studies, economics, law, and history—and thereby develops an interdisciplinary understanding that considers and connects the relationships among different domains of social life. | X | ||||
| 4 | Learns quantitative and qualitative research techniques applicable to the field of political science and public administration, as well as the use of relevant software, hardware, and/or technical tools; gains experience in designing and conducting research/projects aimed at developing practical skills in the field. | X | ||||
| 5 | Develops the ability to act with open-mindedness, refrain from discrimination, and be sensitive and respectful to different perspectives through the promotion of critical and analytical thinking, intellectual debate, and lifelong learning; thus, enhances skills for collective action. | X | ||||
| 6 | Develops decision-making and initiative taking, work completion and time management competencies by understanding business ethics in public administration, politics and all related fields. | X | ||||
| 7 | Develops communication skills, oral and written expression, presentation techniques; learns the writing principles and procedures required to write an academic article on political science and public administration disciplines. | X | ||||
| 8 | Gains command of English terminology in political science and public administration, and acquires the language proficiency necessary to engage with English-language scholarship; enabling comparative analysis of current political issues in various countries. | X | ||||
| 9 | Possesses knowledge of both Turkish and world political history, including key periods, turning points, and major actors; thereby understands the influence of countries' socio-historical backgrounds on contemporary political and administrative issues. | 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 | ||