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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MVU247 |
| Name | Public Finance I |
| Term | 2026-2027 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Betül ŞENGÜL |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to provide students with fundamental knowledge about the role of the state in the economy, market economy versus public economy, and government spending.
Course Content
This course examines the definition of public finance, approaches to finance, the role of the state in the economy, the characteristics of market and public economies, efficiency in market economies, market failures and state intervention in the economy, public goods, externalities, the size of the public sector, decision-making and voting models in the public sector, the definition, characteristics and growth of public expenditures, the classification of public expenditures, and the effects of public expenditures.
Course Precondition
No prerequisites
Resources
Public Finance (Ekin Publishing House - Coşkun Karaca) - Public Finance (Nobel Academic Publishing - Hakan Ay)
Notes
Public Finance (Ekin Publishing House - Nihat Edizdoğan - Özhan Çetinkaya - Erhan Gümüş)
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | It defines the basic terminology in the field of Public Finance. |
| LO02 | It analyzes the state's regulatory and balancing role in markets, and how it intervenes through public spending and taxation. |
| LO03 | This section explains the roles of the public and private sectors in the economy, as well as the structure and functioning of both market and public economies. |
| LO04 | It explains the different types of government expenditures and government revenues. |
| LO05 | It evaluates the economic and social impacts of government spending and government revenue. |
| LO06 | It evaluates tax techniques, tax issues, the economic effects of taxes, and types of taxes. |
| LO07 | Kamu Maliyesi alanındaki sorunlara çözüm önerileri üretir. |
| LO08 | She monitors current developments in public finance. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | 3 |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition of Finance, Approaches Related to Finance, and the Relationship of Public Finance with Various Disciplines | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım |
| 2 | The Role of the State in the Economy and Thoughts on Public Economic Activities | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Definition and Distinction Between Public and Private Economics | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Characteristics and Failures of Market and Public Economies, and Public Goods and Externalities | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım |
| 5 | Reading the relevant book chapter: Definition, Characteristics, Reasons for Increase and Limits of Government Expenditures. | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası |
| 6 | Classification of Public Expenditures and Public Expenditures in Türkiye | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 7 | The Effects of Government Spending: Multiplier and Accelerator Factors | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 8 | Mid-Term Exam | Reading the relevant book chapters. | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Definition, Characteristics, Types, and Classification of Public Revenues | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | The Historical and Theoretical Development of Taxation | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım |
| 11 | Definition, Characteristics, and Purposes of Taxation | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 12 | Taxation Techniques and Basic Concepts Related to Taxation | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 13 | Taxation Techniques and Basic Concepts Related to Taxation 2 | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım |
| 14 | Some Issues Related to Taxation: Tax burden, Tax impact | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım |
| 15 | Some Issues Related to Taxation: Tax burden, Tax incidence 2 | Reading the relevant book chapters. | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası |
| 16 | Term Exams | Reading the relevant book chapters. | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reading the relevant book chapters. | 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||