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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Learning the basic concepts, theories and methods of political science and Public Administration and their use in the analysis of national and global political developments, cause-and-effect relations.					X
2	Understanding how policies are created and implemented in real life at local, national, regional and/or global levels, recognizing important institutions and actors playing a role in these processes, knowing the functioning of Public Administration.			X
3	Gaining a basic level of knowledge about other fields related to political science and public administration disciplines (such as International Relations, Sociology, Psychology, cultural studies, economics, law, history) and thus having an interdisciplinary understanding that takes into account the relations between different areas of life and establishes connections.			X
4	Learning the use of quantitative and/or qualitative research techniques that can be used in the field of political science and public administration, software, hardware and/or technical tools that can be useful; gaining experience in designing and executing research projects to develop their application skills in this field.					X
5	Developing the ability to be open-minded, avoid discrimination, and be sensitive and respectful to different points of view through the promotion of critical analytical thinking, intellectual discussion, and lifelong learning, thereby developing the skills to act jointly.			X
6	Development of decision-making and initiative, job completion and time management competencies by understanding business ethics in public administration, politics and all related areas.			X
7	Development of communication skills, oral and written expression, presentation techniques; learning the principles and procedures that are required to write an academic article on the disciplines of political science and public administration.					X
8	Mastering English terminology in the disciplines of political science and Public Administration and acquiring a level of foreign language knowledge that can help to follow studies written in English, so that current political events and cases in various countries can be analyzed comparatively.			X
9	Knowing both the Turkish and world political history in terms of periods, important milestones and actors, understanding the impact of the social-historical backgrounds of countries on current 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