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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF706 |
| Name | International Public Finance |
| Term | 2025-2026 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. VOLKAN YURDADOĞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to examine the concept of international public finance both theoretically and practically, and to analyze the transformation of public finance policies in the globalization process and the impact of international financial institutions on public economies.
Course Content
This course examines the theoretical foundations and current practices of the discipline of international public finance. Topics include the effects of globalization on public finance, international tax competition, tax havens, tax planning strategies of multinational corporations, and the role of international financial institutions (such as the IMF, World Bank, and OECD) in shaping fiscal policy. The course also covers global public goods, international aid and development finance, regional fiscal integration (e.g., the European Union), and Turkey’s fiscal relations in the international arena.
Course Precondition
No prerequisites
Resources
21. Yüzyılda Devlet ve Kamu Maliyesi Uluslararası Maliye Prof. Dr. Eren Çaşkurlu 5. Baskı, Şubat 2025
Notes
OECD (2023). Tax Challenges Arising from the Digital Economy. Rosen, H. S. & Gayer, T. (2021). Public Finance. International Monetary Fund (IMF) – Annual Reports, Working Papers on fiscal policy, tax reforms, and public debt.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Analyzes key theories and policies in international public finance. |
| LO02 | Develops policy recommendations on global tax issues. |
| LO03 | Critically evaluates the role of international financial institutions |
| LO04 | Interprets the effects of global economic developments on public finance. |
| LO05 | Analyses Turkey's international financial relations in the light of historical and current developments |
| LO06 | Analyzes the effects of international fiscal policies on social justice, income distribution, and sustainable development. |
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 | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | |
| 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. | 2 |
| 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 | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | |
| 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 | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | |
| 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. | 4 |
| 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 | |
| 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. | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to International Public Finance | Related sections of the sources | Öğretim Yöntemleri: Anlatım |
| 2 | Effects of Globalization on Public Finance | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | International Tax Competition and Tax Havens | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Tax Compliance and Double Taxation | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 5 | OECD, EU, and G20 Tax Policy Frameworks | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Bireysel Çalışma |
| 6 | Multinational Firms and Tax Planning (BEPS) | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | Global Public Goods and International Financing | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | IMF and World Bank: Fiscal Policy Impact | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Public Debt and International Financial Crises | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Bireysel Çalışma |
| 11 | Foreign Aid and Development Finance | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Fiscal Integration in the European Union | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Turkey’s International Fiscal Relations | Related sections of the sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Student Presentations 1 | Related sections of the sources | Öğretim Yöntemleri: Beyin Fırtınası, Bireysel Çalışma |
| 15 | Student Presentations 2 | Related sections of the sources | Öğretim Yöntemleri: Beyin Fırtınası, Bireysel Çalışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 13 | 3 | 39 |
| 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) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||