TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFZ202 |
| Name | Public Finance II |
| Term | 2021-2022 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 | Understand and realize importance of public incomes Learn types of public revenues in Turkey. |
| LO02 | Realize effects of public revenues on economy. |
| LO03 | Learn types of public revenues in Turkey. |
| LO04 | Learndifferent theoretical tax systems in the world |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 4 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 5 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 4 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 5 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 5 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 5 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 4 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 4 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 4 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 5 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 5 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 4 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 5 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Some Problems Related to Taxation: Tax incidence, tax avoidance, tax evasion | Reading related book chapters | |
| 2 | Some Problems Related to Taxation: Other Concepts Related to Taxation | Reading related book chapters | |
| 3 | Taxation principles and Justice in Taxation | Reading related book chapters | |
| 4 | Classification of Taxes | Reading related book chapters | |
| 5 | Tax Types and Tax Systems | Reading related book chapters | |
| 6 | Tax Types and Tax Systems | Reading related book chapters | |
| 7 | Tax Types and Tax Systems | Reading related book chapters | |
| 8 | Mid-Term Exam | Reading related book chapters | |
| 9 | The definition of public debt, the importance and reasons of debt and borrowing | Reading related book chapters | |
| 10 | Classification and types of government debt | Reading related book chapters | |
| 11 | borrowing technique and debt management | Reading related book chapters | |
| 12 | Budget definition, characteristics, historical development and budget principles | Reading related book chapters | |
| 13 | Budget theory and budget types | Reading related book chapters | |
| 14 | Turkish Budget System; preparing, negotiating, approving and implementing the budget | Reading related book chapters | |
| 15 | Turkish Budget System, budget appropriations, budget closure and supervision | Reading related book chapters | |
| 16 | Term Exams | Reading related book chapters | |
| 17 | Term Exams | 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 | ||