HUK 271 | Course Introduction and Application Information
| Course Name |
Public Finance
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
HUK 271
|
Fall/Spring
|
3
|
0
|
3
|
3
|
| Prerequisites |
None
|
|||||
| Course Language |
Turkish
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
First Cycle
|
|||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | DiscussionCase StudyQ&ALecture / Presentation | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | This course aims to analyze basic information about revenue collection, expenditures, borrowing, and fiscal policy of states and other public legal entities within the framework of the law. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | The content of this course consists of public revenues, public services and expenditures, government debt, fiscal policy and budget concepts in general. |
| Related Sustainable Development Goals |
|
|
|
Core Courses | |
| Major Area Courses |
X
|
|
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | The subject and scope of public finance and fiscal law | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 2-12. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 3-30. |
| 2 | The role of the public sector in the national economy, state intervention in the economy and the functions of the public economy | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 12-25. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 31-95. |
| 3 | The concept of public expenditure and reasons for its increase | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 25-26,36-48. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 97-117. |
| 4 | Classification of public expenditures and the effects of public expenditures | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 26-36, 48-53. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 117-134. |
| 5 | The concept and classification of public revenue | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 55-81. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 135-149. |
| 6 | The definition of tax and basic concepts of taxation | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 81-109, 147-158. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 150-181. |
| 7 | Principles of taxation and classification of taxes | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 134-147, 158-166. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 161-192 |
| 8 | Mid-Term Exam | |
| 9 | Types of taxes | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 166-237. |
| 10 | Aspects of taxation and the taxation process | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 109-134. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 157-167. |
| 11 | Government debt, borrowing process and its consequences | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 237-257. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 193-220. |
| 12 | Budget concept, budget principles and theories | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 259-283. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 221-238. |
| 13 | Turkish budget system and budget process | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 283-312. |
| 14 | Definition, objectives, instruments, methods and limits of fiscal policy | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, pp. 313-341. Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, pp. 257-271. |
| 15 | Semester Review | |
| 16 | Final Exam |
| Course Notes/Textbooks | Yusuf Karakoç, Kamu Maliyesi, 4th Edition, Yetkin Publishing, 2024, Ankara, ISBN: 9786050519990.
Hakan Ay, Kamu Maliyesi, 6th Edition, Nobel Publishing, 2019, Ankara, ISBN: 9786051339337. |
| Suggested Readings/Materials | Metin Erdem-Doğan Şenyüz-İsmail Tatlıoğlu, Kamu Maliyesi, 18th Edition, Ekin Basım Yayın Publishing, 2024, Bursa, ISBN: 9786256263109.
Nihat Edizdoğan-Özlem Çetinkaya, Erhan Gümüş, Kamu Maliyesi, 13th Edition, Ekin Basım Yayın Publishing, Bursa, 2023, ISBN: 9786256460171.
Nurettin Bilici, Kamu Maliyesi, 16th Edition, Savaş Publishing, 2024, Ankara, ISBN: 9786256805927.
Binhan Elif Yılmaz-Murat Batı, Kamu Maliyesi (Mali Hukuk), 2nd Edition, Seçkin Publishing, 2024, Ankara, ISBN: 9789750294372.
Gülay Akyüz Yılmaz, Kamu Maliyesi, Kamu Maliyesi, 6th Edition, Türkmen Kitabevi Publishing, 2020, Ankara, ISBN: 9786052184226.
Abdurrahman Akdoğan, Kamu Maliyesi, 23th Edition, Gazi Kitabevi Publishing, 2023, Ankara, ISBN: 9786253653460.
Kamil Mutluer-Erdoğan Öner-Ahmet Kesik, Teoride ve Uygulamada Kamu Maliyesi, 4th Edition, İstanbul Bilgi Üniversitesi Publishing, 2016, İstanbul, ISBN: 9786053990062. |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments |
1
|
15
|
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
35
|
| Final Exam |
1
|
50
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
50
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
50
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
13
|
1
|
13
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
1
|
5
|
5
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
10
|
10
|
| Final Exam |
1
|
14
|
14
|
| Total |
90
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
|
1
|
2
|
3
|
4
|
5
|
|||
| 1 |
To be able to possess the knowledge in legal terminology, concepts and principles. |
-
|
-
|
X
|
-
|
-
|
|
| 2 |
Solves the legal problems with an analytic and integral point of view. |
-
|
-
|
-
|
-
|
-
|
|
| 3 |
Evaluates the legal knowledge and abilities obtained with a critical approach. |
-
|
-
|
X
|
-
|
-
|
|
| 4 |
Evaluates the developments in legal theory and practice by monitoring local, international and interdisciplinary dimensions. |
-
|
-
|
-
|
-
|
-
|
|
| 5 |
Is conscious of social, professional and scientific principles of ethic behaviour. |
-
|
-
|
-
|
-
|
-
|
|
| 6 |
Takes responsibility in solving problems by creative and innovative thinking. |
-
|
-
|
-
|
-
|
-
|
|
| 7 |
Interprets the sources of law by ways of legal methodology. |
-
|
-
|
-
|
-
|
X
|
|
| 8 |
To be able to interpret the legal norms with a sense of justice respectful to human rights and in the light of principles of democratic, secular and social state of law. |
-
|
X
|
-
|
-
|
-
|
|
| 9 |
To be able to use the daily scientific sources and court judgments in the framework of life time learning approach. |
-
|
-
|
-
|
-
|
-
|
|
| 10 |
Informs the related persons and institutions about legal matters both verbally and in written. |
-
|
-
|
-
|
-
|
-
|
|
| 11 |
Monitors the daily legal information/court decisions and interacts with the colleagues in a foreign language (“European Language Portfolio Global Scale” Level B1). |
-
|
-
|
-
|
-
|
-
|
|
| 12 |
Uses the information and communication technology together with the computer programs in a level required by the area of law (“European Computer Driving Licence, Advanced Level”). |
-
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
