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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4109 FINANCE COMPULSORY 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to provide students with theoretical infrastructure of taxation related subjects and issues.

Learning Outcomes of the Course Unit

1   Being able to define the basic concepts of finance policy. 2   Being able to distinguish public financial activities. 3   Being able to interpret financial events. 4   Being able to explain the differences of expansionary and contractionary fiscal policies. 5   Being able to predict the economic and social effects of fiscal policies.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The emergence and historical development of science of finance. The role and historical development of government as an economic actor. 2 The various reflections of financial activities carried out by government. 3 Economic schools taken into consideration when examining financial events. Social state. Concepts of improvement and growth. 4 The optimal level of public activities. Public goods and services. Intersectoral allocation of resources. 5 Externality and its types. Public goods and services. Merit goods. 6 The purpose of public economic activities. The tools of finance policy. 7 Mid-Term Exam 8 Mid-Term Exam 9 Public income in the form of taxes. Basic concepts and purposes of taxation. 10 Finance of local administrations. Centralized and decentralized administration models. Income sharing and sharing of services. 11 Local administrations in Turkey: Financial autonomy and financial sources 12 Taxation structure of traditional societies. Taxation structure during transition to modern era 13 Effects of globalization on public finance. Effects of globalization on taxes, expenses and borrowing policies. 14 Globalization and commercialization. Informal economy and finance.

Recomended or Required Reading

Textbook: Maliye Teorisi, Aytaç Eker Supplementary Book(s): AKDOĞAN , A. Kamu Maliyesi; PEHLIVANOĞLU,O. Kamu Maliyesi; ÇETINKAYA, Ö. - EDIZDOĞAN N., Kamu maliyesi Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing 2. Question-answer

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda.diril@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 1 12 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 70

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 1 LO.4 1 1 1 LO.5 1 1 1