TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ202 |
| Name | Public Finance II |
| Term | 2017-2018 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. ZUHAL ERGEN |
| Course Instructor |
Prof. Dr. VOLKAN YURDADOĞ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Aim of this course is to explain public expenditure and public income concepts related to macro and micro economics.
Course Content
This course contains the definition of income tax, its history, its feature, income tax effects on allocation, income tax effect on saving, choice of profession and labour mobility, income tax effects on growth and stabilization, income tax effect on income distrubution, corporation tax analysis, expenditure tax analysis, value added tax and its economic effects, private consumption tax and tarrifs, tax collected from wealth
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the concepts of public revenues |
| LO02 | Analyzes the impact of taxes on the economy |
| LO03 | List the types of public revenues in Turkey. |
| LO04 | Evaluates as having knowledge about the Turkish Tax System |
| LO05 | Analyzes public financial management and public budget system. |
| LO06 | Explains budget theory, principles, systems and budgeting process in Turkey |
| LO07 | Explains the basic concepts of taxation and their properties |
| LO08 | Explains government debt, its types and debt management |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | 3 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 2 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 2 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Taxation principles and separation of taxes, tax types, economic effects | Reading related book chapters | |
| 2 | Taxation principles and separation of taxes, tax types, economic effects | Reading related book chapters | |
| 3 | Taxation principles and separation of taxes, tax types, economic effects | Reading related book chapters | |
| 4 | The definition of public debt, the importance and reasons of debt and borrowing | Reading related book chapters | |
| 5 | Classification and types of government debt | Reading related book chapters | |
| 6 | borrowing technique and debt management | Reading related book chapters | |
| 7 | borrowing technique and debt management | Reading related book chapters | |
| 8 | Midterm exam | Reading related book chapters | |
| 9 | Budget definition, characteristics, historical development and budget principles | Reading related book chapters | |
| 10 | Budget theory and budget types | Reading related book chapters | |
| 11 | Turkish Budget System; preparing, negotiating, approving and implementing the budget | Reading related book chapters | |
| 12 | Turkish Budget System, budget appropriations, budget closure and supervision | Reading related book chapters | |
| 13 | Turkish Budget System, budget appropriations, budget closure and supervision | Reading related book chapters | |
| 14 | Definition of local governments, reasons for their existence, financial structures of local administrations in Turkey | Reading related book chapters | |
| 15 | Finance policy, its development, definition, aims, means and conflicts between them; Methods of fiscal policy (volatility, automatic stabilizers, formula flexibility), stabilizing fiscal policies (stagnation, inflation, stagflation) | Reading related book chapters | |
| 16 | Final exam | Reading related book chapters | |
| 17 | Final exam | Reading related book chapters |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||