PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MLY 114	PUBLIC FINANCE II	2 + 0	3rd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Elective
Course Objective	This lesson’s purpose is to give detailed information and make interpretation about public revenues, tax concepts, theories and technics and budget
Course Content	The scope and types of public revenues. Theoretical bases of taxation: Rationalist-İndividualistic State Opinion, Organic-Socialist State Opinion. The basic concepts relating to taxation: Subject, tax payer, taxable event, tax exception and exemption, tax base, tax rate and tax imposition. Technique of taxation: The measures applying on tax base, the methods of tax collection and tax payment. Tax paying ability: Concept and determiner economic factors. The classification of taxes. The principles of taxation and development. The concept of tax burden and tax incidence. The reactions against taxes. The limits of taxation and tax systems. Types of taxes: Income taxes: Concept, techniques of taxation. Expenditure taxes and wealth taxes. The economic and social effects of taxes Other public finance’s revenues and their effects. Budget: Definition and Comprehensive
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To be able to explain public revenues and types, theories and budget
2	To be able to define and evaluate concepts related to taxation
3	To be able explain the existence reasons of taxation and functions of taxation principles in detail.
4	To be able to have ability to make classification in taxes according to their specification
5	To be able to have information to make comparison between the types of taxes
6	To be able to analyze about the economic and social effects of taxes

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	2	28
Mid-terms	1	18	18
Final examination	1	32	32
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2023-2024 Fall	1	İSMAİL İŞLER

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MLY 114	PUBLIC FINANCE II	2 + 0	1	Turkish	2023-2024 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer İSMAİL İŞLER	iisler@pau.edu.tr		ÇAMYO B0005	%70

Goals		This lesson’s purpose is to give detailed information and make interpretation about public revenues, tax concepts, theories and technics and budget
Content		The scope and types of public revenues. Theoretical bases of taxation: Rationalist-İndividualistic State Opinion, Organic-Socialist State Opinion. The basic concepts relating to taxation: Subject, tax payer, taxable event, tax exception and exemption, tax base, tax rate and tax imposition. Technique of taxation: The measures applying on tax base, the methods of tax collection and tax payment. Tax paying ability: Concept and determiner economic factors. The classification of taxes. The principles of taxation and development. The concept of tax burden and tax incidence. The reactions against taxes. The limits of taxation and tax systems. Types of taxes: Income taxes: Concept, techniques of taxation. Expenditure taxes and wealth taxes. The economic and social effects of taxes Other public finance’s revenues and their effects. Budget: Definition and Comprehensive

Topics

Weeks	Topics
1	The concept of public expenditure
2	Reasons of public expenditure
3	Theories of public expenditure
4	Concept of government indebtness
5	Internal and foreign debts
6	Local government finance
7	Fiscal approaches
8	Fiscal approaches
9	Turkish tax system
10	Turkish tax system
11	Turkish tax system
12	Concept of budget
13	Budgeting systems
14	Budgeting in Turkey

Materials

Materials are not specified.

Resources

Resources	Resources Language
Kamu Maliyesi Doç.Dr. Serpil AĞCAKAYA	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student