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Information
| Code | IPFZ202 |
| Name | Public Finance II |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. İLTER ÜNLÜKAPLAN |
| Course Instructor |
1 2 |
Course Goal / Objective
The main aim of the course is to recognize the concept of income and to study the basic theories of income distribution and taxation.
Course Content
This course includes features of taxation, purpose of taxation, subject of taxation, effects of taxation on labour and good market, all steps of taxation, tax incidince and main factors which determine tax incidince, tax inversion, principles of taxation, types of taxation,
Course Precondition
no prerequisites
Resources
Jonathan Gruber- Public Finance and Public Policy
Notes
Harvey S. Rosen and Ted Gayer --Public Finance
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Analyzes justice in taxation, income distribution and reflection of tax |
| LO02 | Explain the tax burden and the economic effects of taxes |
| LO03 | Analyzes which taxation will be applied in cyclical situations |
| LO04 | Explain the effect of income taxes on the decisions of individuals and institutions. |
| LO05 | explains the economic effects of consumption taxes |
| LO06 | Analyzes the positive and negative effects of wealth taxes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy sciece and the well-running conditions of the market economy | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce nymerical and policy options when confronted with problems | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Use the theory of economics in the analysis of economic events | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Use computer programs, do synthesis and present prepared data efficiently | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Apply the methods of economic analysis. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and aquire abiliy in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | 2 |
| PLO11 | Bilgi - Kuramsal, Olgusal | Take responsibility individually and/or in a team, take leadership and work effectively | 2 |
| PLO12 | Beceriler - Bilişsel, Uygulamalı | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself | 4 |
| PLO13 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and present effectively | 3 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life | 5 |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Understand and interpret related peoples´ feelings, thoughts and behaviours correctly; express him-/herself accurately in written and oral language | 4 |
| PLO16 | Yetkinlikler - Öğrenme Yetkinliği | Question traditional approaches, practices and methods. | 3 |
| PLO17 | Yetkinlikler - Öğrenme Yetkinliği | Recognize and apply social, scientific and professional ethical values. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | DEFINITION INCOME | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | HISTORICAL DEVELOPMENT OF INCOME TAX | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | FEATURES OF INCOME TAX | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | INCOME TAX ON DISTRIBUTION OF RESOURCES | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | THE EFFECTS OF INCOME TAX ON SAVING, JOB SELECTION AND LABOR MOBILITY | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | THE EFFECTS OF INCOME TAX ON ECONOMİC GROWTH AND STABILITY | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | THE EFFECTS OF INCOME TAX ON ECONOMİC GROWTH AND STABILITY 2 | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Paper based exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | THE EFFECTS OF INCOME TAX ON REDISTRIBUTION: MEASUREMENT AND PROPOSAL | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | THE ECONOMIC EFFECTS OF CORPORATE TAX | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | THE ECONOMIC EFFECTS OF TAXATİON ON EXPENDITURES | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | THE ECONOMIC EFFECTS OF ADDED VALUE TAX | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | SPECIAL CONSUMPTION TAX AND CUSTOM TAX I | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | SPECIAL CONSUMPTION TAX AND CUSTOM TAX II | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | THE ECONOMIC EFFECTS OF TAX ON WEALTH | Lecture, presentation, discussion | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Paper based exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Paper based exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 86 | ||
| Total Workload / 25 (h) | 3,44 | ||
| ECTS | 3 ECTS | ||