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Information
| Unit | FACULTY OF AGRICULTURE |
| AGRICULTURE ECONOMY PR. | |
| Code | TEP434 |
| Name | Public Finance and Agriculture |
| Term | 2026-2027 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. Seyit HAYRAN |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim is to teach students the importance of public finance, the activities of the state, its expenditures, and the means of financing them.
Course Content
* The Nature of Finance * Public Revenues * Tax Theory * The Tax System Applied in Turkey * Government Expenditures * Budget * Local Government Finance * Government Debt * Fiscal Policy * International Finance * And its Applications in the Agricultural Sector
Course Precondition
None
Resources
Suggested textbooks, articles, other scientific studies, relevant institutional and organizational records, and other lecture notes to be prepared by the faculty member.
Notes
Güneş, N. (2019). Tarımsal faaliyetlerin tms41 ve Türk vergi mevzuatı açısından incelenmesi. Marmara Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Muhasebe-Finansman Bilim Dalı (Basılmamış Yüksek Lisans Tezi) İstanbul. Öğretir, A. H. (2020). Vergi Hukuku ve Türk Vergi Sistemi. 4T Yayınevi, ISBN: 6057521767 Ulusoy, A., & Tekdere, M. (2020). AB Üyesi Ülkelerdeki Yerel Vergi Uygulamaları ve Türkiye’deki Belediyeler İçin Vergi Önerileri. Balkan Sosyal Bilimler Dergisi, 9(17), 37–70. YEGEN, Baki. "Türk Vergi Sisteminde Gelirin Tanımı Konusunda Yaşanan Gelişmeler." Maliye Araştırmaları Dergisi 5, no. 3 (2020). https://www.mevzuat.gov.tr/ İlgili mevzuat
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Ability to understand the services and economic goals of the state and public institutions |
| LO02 | Ability to explain the concepts of social goods and social needs |
| LO03 | Ability to analyze the differences between public and private economics |
| LO04 | Ability to understand the sources of public revenue |
| LO05 | Ability to classify and explain public expenditures |
| LO06 | Ability to explain budget-related concepts and principles |
| LO07 | Understands the relationships between public finance and agriculture. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | is be able to explain and apply basic theories related to major science and engineering courses in order to form a foundation which enables him/her to understand advanced level subjects related to his/her profession | |
| PLO02 | Bilgi - Kuramsal, Olgusal | is able to describe, intorduce and evaluate crop and animal production techniques, tools and equipment used in this area and explain role, importance and development of agriculture in national and world economy | |
| PLO03 | Bilgi - Kuramsal, Olgusal | is able to describe characteristics and interrelations of all stages from production to consumption in agricultural sector; is able to describe basic concepts related to efficienct and sustianable use of resources; is able to explain and apply basic economic principles used for this purpose | |
| PLO04 | Bilgi - Kuramsal, Olgusal | is able to explain concepts, thought, theory and methods related to major economic, social, natural, cultural, institutional, organizational and legal factors affecting activities in agricultural sector and rural areas, also national and international forces and interaction between them, their universal and social effects | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | is able to apply basic principles of economics to the problemes encountered in agricultural sector | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | is able to show and express economic and social data to be used in agricultural decision making process in tables, graphs and mathematical symbols | |
| PLO07 | Bilgi - Kuramsal, Olgusal | is able to apply ecosystem, biodiversity, sustainable resource management, rural development, planning and technology use related knowledge to crop and animal production and marketing processes | |
| PLO08 | Bilgi - Kuramsal, Olgusal | determines required data related to the analysis of problems encountered in agricultural sector, critically examines and uses those data, selects a proper frame, model and method for the analysis, and evaluates results of the analysis | |
| PLO09 | Bilgi - Kuramsal, Olgusal | uses basic information technologies in the analysis of economic and social data and uses software prepared for this purpose and interpretes results | |
| PLO10 | Bilgi - Kuramsal, Olgusal | is able to carry studies related to his/her field independently and according to the legal procedures; is able to give consultancy, supervising, and expertise services in those fields; is able to join to team works | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | is able to get access to actual and updated information in the field; is able to inquire knowledge obtained and use them for public benefit according to the purpose selected | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | is able to communicate with sepacialist and non-specialist people both in verbal and written form; is able to select most appropriate communications methods; is able to develop cooperation with stakeholders on producer and organization basis | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | acquires general and professional foreign language command at a sufficient level to observe professional developments and communicate with colleagues;is able to use information and communication technologies | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | is able to identify problems that can be encountered in agricultural sector; determines their context, evaluates effects of solutions, projects and policies applied in this context, produces solutions, projects and policy alternatives, foresees possible effects of alternatives suggested by himself/herself or others, selects the most appropriate alternative in terms of the goals selected, applies, direcs and monitors project | |
| PLO15 | Yetkinlikler - Öğrenme Yetkinliği | is able to describe historical development of the profession, ethical principles obligatory during the performance of the profession and to be consicous of meticulous application of these principles |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of finance, its development and relationship with other disciplines, characteristics of financial events | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Türkiye's administrative structure, central and local government bodies, and the public structure of agriculture. | Relevant sections of lecture notes and recommended sources. | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 3 | Public revenues: Taxes, duties, fees, levies and parafiscal revenues, their applications in the agricultural sector (1) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 4 | Public revenues: Taxes, duties, fees, levies and parafiscal revenues, their applications in the agricultural sector (2) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 5 | Public revenues: Taxes, duties, fees, levies and parafiscal revenues, their applications in the agricultural sector (3) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 6 | Public revenues: Monetary and tax penalties, fund revenues, borrowing, money printing, financial monopolies, and other revenues | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 7 | Public expenditures: Definition, classification, causes, and effects | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 8 | Mid-Term Exam | Lecture notes and relevant sections of recommended sources | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Central government budget: Preparation, approval, and implementation | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 10 | Local government budget: Preparation, approval, and implementation. | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 11 | The Law on Final Accounts and the Final Accounts Process in Local Authorities (1) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 12 | The Law on Final Accounts and the Final Accounts Process in Local Authorities (2) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 13 | Fiscal policy (1) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 14 | Fiscal policy (2) | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay |
| 15 | General review | Lecture notes and relevant sections of recommended sources | Öğretim Yöntemleri: Soru-Cevap |
| 16 | Term Exams | Lecture notes and relevant sections of recommended sources | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Lecture notes and relevant sections of recommended sources | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| 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 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||