ECTS - Public Finance
Public Finance (LAW215) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Public Finance | LAW215 | 3. Semester | 3 | 0 | 0 | 3 | 4 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer, Drill and Practice. |
| Course Lecturer(s) |
|
| Course Objectives | The main objective of the course is to introduce and teach the consepts and institutions of public finance. To this end, expanding these consepts and institutions’ main chareacteristics, public income/dept, budget process are targetted during the lessons. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Scope of public economy, differences between public economy and free market, funding of public service, public income, public dept, public expenditure, public budget. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Characteristics of public economy and the differences between market economy. Development of public ekoconomy and branches. | Kamil Mutluer - Erdoğan Öner - Ahmet Kesik, Kamu Maliyesi |
| 2 | Species of public income, its branches and historical phases | Akif Erginay, Kamu Maliyesi, Savaş Yayınları |
| 3 | Tax related institutions, principles of taxation, components of taxation, taxation process | Mualla Öncel - Nami Çağan, Bankacılar İçin Mali Hukuk Bilgisi, 14. Baskı |
| 4 | o Systematization and classification of taxation | Kamil Mutluer - Erdoğan Öner - Ahmet Kesik, Kamu Maliyesi |
| 5 | Taxes in Turkish Tax System, taxes on income | Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi, Mualla Öncel - Nami Çağan, Bankacılar İçin Mali Hukuk Bilgisi, 14. Baskı |
| 6 | Taxes on property and expenditure | Kenan Bulutoğlu, Kamu Ekonomisine Giriş, Maliye ve Hukuk Yayınları, Ankara, 2008 |
| 7 | Taxes on expenditue, VAT and its charecteristics, excise tax (US) | Akif Erginay, Kamu Maliyesi, Savaş Yayınları |
| 8 | Midterm Exam | |
| 9 | Economic effects of taxes, concept of “tax burden”, “tax incidence”, “tax avoidance”, “tax evasion” | Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi |
| 10 | Public debts, species of public debt, provisions of public debt | Kamil Mutluer - Erdoğan Öner - Ahmet Kesik, Kamu Maliyesi |
| 11 | Termination and governance of public debts, public expenditure and its classification, increase of public expenditure | Akif Erginay, Kamu Maliyesi, Savaş Yayınları, Kenan Bulutoğlu, Kamu Ekonomisine Giriş, Maliye ve Hukuk Yayınları, Ankara, 2008 |
| 12 | Lİmits and economic effects of pulic expenditure and legal framework of it | Mualla Öncel - Nami Çağan, Bankacılar İçin Mali Hukuk Bilgisi, 14. Baskı |
| 13 | Concept of “budget” and its principles, historical process, functions, species | Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi |
| 14 | Process of budger: preparation, appliance, controlling and constitutional principles | Kenan Bulutoğlu, Kamu Ekonomisine Giriş, Maliye ve Hukuk Yayınları, Ankara, 2008 |
| 15 | Principles to be applied on public contracts based on budget law and public procurement law | Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi, Mualla Öncel - Nami Çağan, Bankacılar İçin Mali Hukuk Bilgisi, 14. Baskı |
| 16 | Final Exam |
Sources
| Course Book | 1. Kamil Mutluer - Erdoğan Öner - Ahmet Kesik, Kamu Maliyesi, İstanbul Bilgi Üniversitesi Yayınları, İstanbul, 2010 |
|---|---|
| 2. Akif Erginay, Kamu Maliyesi, Savaş Yayınları, Ankara, 2010 | |
| 3. Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi,Ankara, 2011 | |
| 4. Mualla Öncel - Nami Çağan, Bankacılar İçin Mali Hukuk Bilgisi, 14. Baskı, Bankacılık ve Ticaret Hukuku Enstitüsü, Ankara, 2010 | |
| 5. Kenan Bulutoğlu, Kamu Ekonomisine Giriş, Maliye ve Hukuk Yayınları, Ankara, 2008 | |
| Other Sources | 6. Özhan Uluatam, Kamu Maliyesi, İmaj Yayınları, Ankara, 2012 |
| 7. İsmail Türk, Kamu Maliyesi, Turhan Kitabevi, Ankara, 2008 |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | 40 |
|---|---|
| Percentage of Final Work | 60 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Skills to understand, compare and paraphrase the basic concepts of law as a jurist following common principles of law. | X | ||||
| 2 | Skills to solve problems using a critical point of view when necessary , to determine and analyse the theoretical and implementation problems of law. | X | ||||
| 3 | Contribution to understanding, planning, exercising and coordinating the functionss of law, by explaining and practising. | X | ||||
| 4 | Skills to understand the strategic, tactical and practical sides of private and public law. | X | ||||
| 5 | Skills to understand the local, national, international, universal and supranational sides of private and public law. | X | ||||
| 6 | Skills to understand the modern methods and differences of law. | X | ||||
| 7 | Skills to participate in/inter disciplinary group works succesfully. | X | ||||
| 8 | Skills to adopt open minded behaviors in the way of learning and attempting. | X | ||||
| 9 | Skills to assimilate and carry the rules of ethics and profession within the framework of social responsibility | X | ||||
| 10 | Skills to use Turkish efficiently in writing and speaking, and have the communication talent that is required by a law related career. | X | ||||
| 11 | Skills to approach critically and creativly on the legal and social problems in terms of rule of law and ideal of justice. | X | ||||
| 12 | Skills to understand and practice the national and international sides of law through caselaw and judical implementations. | X | ||||
| 13 | Skills to prepare/present a written or oral academic study within the framework of acedemic ethic and rules. | X | ||||
| 14 | Skills to use vocational information technologies efficiently in solving legal problems. | X | ||||
| 15 | Skills to reinforce knowledge of foreign languages and command of legal terminolgy. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 9 | 1 | 9 |
| Prepration of Final Exams/Final Jury | 15 | 3 | 45 |
| Total Workload | 102 | ||