| Teaching Staff
|
Prof. Dr. Erdoğan Öner |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
- |
| Recommended Optional Programme Component |
|
| Course Objectives |
General principles and history of public finance; public expenditures, public revenues; improve the ability of understand the Turkish financial system and management with budget process and give an overwiew about the basic conepts of Turkish tax system. |
| Course Content |
General principles and history of public finance; public services, public expenditure and it’s situation in Turkey; public revenues, revenue, expenditure and wealth taxes; assesment of the Turkish tax system; budget; local administration finance |
| Learning Outcomes (LO) |
Understand the economic and financial conceptions,
Use these conceptions in the language of daily law,
Evaluate the functioning of public finance,
Have a full knowledge of tax theory and follow the practice,
Interpret the process by the principles of budget,
Understand and criticize the Turkish public finance management.
|
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Government and public concepts, economic opinions, general information about the public sector and purposes of public finances,
|
| 2. Week |
Place the public finance within the national economy; the relationship between the scientific disciplines related to public finances,
|
| 3. Week |
The historical development of public finance and tax,
|
| 4. Week |
Public services, quality of public services, types, important services,
|
| 5. Week |
Public expenditures, its growth, classification and effects,
|
| 6. Week |
Political, legal, economic and social assessment of public expenditure in Turkey,
|
| 7. Week |
Important public services to be given attention in Turkey,
|
| 8. Week |
Public revenues, general information; tax theoretical principles, the nature, objectives, principles,
|
| 9. Week |
Progressive tax tariffs; subsistence allowance; principle of differentiation, basic concepts of tax,
|
| 10. Week |
Revenues, taxes on expenditure and wealth,
|
| 11. Week |
Assessment of the Turkish tax system,
|
| 12. Week |
Budgetary policies and systems,
|
| 13. Week |
Budget preparation, interviewing and controlling
|
| 14. Week |
Local administration finance. |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
|
| Practice (%) |
|
| Labs (%) |
|
| Projects/Field Work (%) |
|
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
1)Teoride Ve Uygulamada Kamu Maliyesi, M. Kamil Mutluer, Erdoğan Öner, Ahmet Kesik, 2016.
2)Bütçe Hukuku, M. Kamil Mutluer, Erdoğan Öner, Ahmet Kesik, 2011.
3)Teoride Ve Uygulamada Mahalli İdareler Maliyesi, M. Kamil Mutluer, Erdoğan Öner, Ahmet Kesik, 2012 |
| Work Placement(s) |
|
| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PQ 1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ 9 | PQ 10 | PQ 11 | PQ 12 | PQ 13 | O1 | 5 | | | | | | | | | | | | | O2 | | | | | | | | | 5 | | | | 4 | O3 | 4 | 5 | | | | | 4 | | | | 4 | | | O4 | | 4 | | | | | | | | | 4 | | | O5 | 4 | 3 | | | | | 4 | | | | 4 | | 4 |
|