COURSE UNIT TITLE

: TURKISH FISCAL SYSTEM

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
UEC 4117 TURKISH FISCAL SYSTEM ELECTIVE 3 0 0 6

Offered By

ECONOMICS (UOLP-SUNY ALBANY)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YEŞIM RABIA KUŞTEPELI

Offered to

ECONOMICS (UOLP-SUNY ALBANY)

Course Objective

The class gives information about public expenditures and revenues, processes of budgeting and annual planning, formal and legal aspects of budgeting in Turkey, sources of public revenues, principles of taxation and public borrowing, introduction to Turkish tax system, varaitions of fiscal policy and growth.

Learning Outcomes of the Course Unit

1   recognize the anatomy of economic systems, provision for public wants, adjustments in distribution, stabilization and growth, institutions, determinants of expenditure development.
2   acquire knowledge on processes of budgeting and annual plannin
3   recognize when a cost benefit analysis may be performed in a meaningful way by lectures
4   acquire knowledge on formal and legal aspects of bugeting in Turkey, sources of public revenues, principles of taxation and public borrowing.
5   acquire knowledge on the historical development of the Turkish tax system, Structure of the tax system, taxes based on income, taxes based on expenditures, taxes based on wealth and transfer of wealth, elasticity of the tax system and tax burden
6   make presentation of the group project by constructing research on real world problems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction
2 Cost-Benefit Analysis- I
3 Cost-Benefit Analysis- II
4 Project Evaluation and Discounting, Compound Interest Formulas
5 Comparison of Alternatives, Equivalent Worth Methods
6 Tax and Depreciation Effects
7 Valuing Benefits and Costs When Demand and Supply Curves are Known
8 Valuing Benefits and Costs of Non market goods and services
9 Distributional Considerations
10 Social Discount Rate
11 Dealing with Uncertainty
12 Student Presentations of projects

Recomended or Required Reading

Readings

Planned Learning Activities and Teaching Methods

1. Lecture
2. Presentations
3. Class discussion

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 TP TermProject
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.30 +TP * 0.30 + FN * 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.30 +TP * 0.30 + RST * 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The learner will be able to recognize the proccesses of fiscal policy tools
2. The learner will be be able to elaborate on Turkish fiscal system history
3. The learner will make research onTurkish fiscal system and prepare presentations individually and in groups.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of lectures is mandatory.
2. Plagiarism of any type will result in disciplinary action.

Contact Details for the Lecturer(s)

yesim.kustepeli@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
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 40 40
Preparing presentations 1 5 5
Preparations before/after weekly lectures 12 2 24
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 139

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14
LO.123113553
LO.213113555
LO.323123554
LO.413123555
LO.513113545
LO.6434545552