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 Coordinator
Course Lecturer(s)
  • Prof. Dr. Mustafa Akkaya
  • Research Assistant Zeynep Müftüoğlu
Course Assistants
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;
  • - Can analyse the main termination of public finance
  • - Can make analyses on public income
  • - Can criticeze the process of public expenditures
  • - Gain the capasity to solve the flaws during budget makin process
  • - Can implement the budget auditory tools
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