TÜRKÇE
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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF725 |
| Name | Public Revenue Policy |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MELEK AKDOĞAN GEDİK |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
It aims to address the basic concepts and relations ofpublic sector in terms of revenue .
Course Content
Tax theory and basic concepts ,Efficient and otimal taxation ,Tax incidence and income distribution ,The informal economy ,Tax reform options
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | The student deepens the knowledge he/she acquired during his/her field or another field, can explain the interdisciplinary interaction |
| LO02 | The student has knowledge and interpretation skills about economic and fiscal phases of societies and relations between societies. |
| LO03 | The student has researching, planning and realization skills which are necessary for his/her field |
| LO04 | The student has the knowledge he/she must reach by processing data, at a theoretical level. |
| LO05 | The student has skills of analyzing the knowledge he/she acquired in his/her field, interpreting and evaluating them using the knowledge he/she brought from other fiels, making suggestions of solution, evaluating crtical approaches. Within the precess he/she behaves in harmony with cultural, scientific and ethical values |
| LO06 | The student can solve a problem in his/her field as an individual and within a team, being aware of leadership responsibility. |
| LO07 | The student can prepare reports and works in accordance with academic rules in the light of the knowledge he/she acquired in his/her field |
| LO08 | For problems he/she identified in his/her field, he/she makes suggestions of solution and/or solutions by using researh methods. |
| LO09 | The student can direct his/her education to a higher education program or a professşon in his/her field. |
| LO10 | The student is aware of the cotinuity of education and learning. He/she has a open attitude towards change and innovation |
| LO11 | The student can transfer fundamental knowledge he/she has in his/her field in a written and spoken manner to interested parties |
| LO12 | The student has the sufficient level of awareness of social rights, social justice, quality and cultural values environment protection, business health and security. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | 4 |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 3 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 4 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction: Concepts of Taxation and Classification of Taxes | literature review | |
| 2 | The Characteristics of a Good Tax System | literature review | |
| 3 | Tax Incidence Analysis | literature review | |
| 4 | Taxation and Economic Efficiency | literature review | |
| 5 | Optimal Taxation | literature review | |
| 6 | Income Distribution and Taxation | literature review | |
| 7 | Personal Income Taxation | literature review | |
| 8 | Mid-Term Exam | ||
| 9 | Corporate Income Tax and Economic Analysis | literature review | |
| 10 | Taxation of Consumption and Economic Analysis | literature review | |
| 11 | Capital Taxes and Economic Analysis | literature review | |
| 12 | Tax Expenditures | literature review | |
| 13 | Simplicity and Compliance Costs of Taxation System | literature review | |
| 14 | The Informal Economy and Tax Avoidance | literature review | |
| 15 | Tax Reform and Analysis of Alternatives | literature review | |
| 16 | Term Exams | ||
| 17 | Term Exams |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||