COURSE UNIT TITLE

: FINANCE

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
HUK 2013 FINANCE COMPULSORY 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KARAKOÇ

Offered to

Law

Course Objective

Course objective is giving general informations to students about revenue collection of the government and other public corporation, spending and fiscal policy. At this comprehensive course the students are informed about legal framework without giving shape details. In addition, one of the main objectives of the course is direct to students that interested in tax and public finance to this area in later periods.

Learning Outcomes of the Course Unit

1   To explain the concept of fiscal and financial law
2   To identify the types and forms of public spending.
3   To point out public revenue and the basic characteristics of public revenue especially tax
4   Be able to distinguish the differences between tax and other public incomes
5   To interpret of the basic principles, extraction procedures and controlbudget of budget that is the legal document gives allow to collection of public incomes and public expences
6   To reveal legal and economic aspects of borrowing as a source of the public financing
7   Point out the objectives and instruments of fiscal policies especially tax policies
8   As a legist, be able to interpret the country's financial and economic situation and the future.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General informations about the course objective and processing method and materials.
2 The definition, relationship between other branches, development, and objectives of public finances.
3 Properties of Public Economics and the separation of the private economy-public economy
4 The definition of public services, its properties and types, externalities
5 Definition of public expenditure , its types and causes of an increase (in real causes of increase-apparently causes of increase)
6 The definition of public revenues, its aims and variations
7 Introduction to tax theory, definiton and objectives of tax, tax object, tax base and tax obligation (formal and material obligations)
8 The taxpayer-tax responsible , taxable event, exceptions and exemptions, taxation process (Imposition-Notification-Accrual-Collection)
9 1. Practice
10 Burden of tax, incidence of taxation, tax avoidance, tax evasion, Principles of taxation
11 The concept of the tax system, the classification of taxes.
12 Taxes on income
13 First Midterm Exam
14 First Midterm Exam
15 Answering of the midterm exam questions
16 - Taxes on Wealth and spending
17 Definition, importance, legal-political-economic functions of budget. Budget principles. Budget stages (preparation-enactment-Implementation and Closing
18 Main features of Turkish Budget System, The process of spending according to Law No. 5018 Budgetary control
19 Definition and importance of government debt, borrowing causes
20 Types of government debts Government debt management
21 Impact and consequences of government debts.
22 Definition, objectives and tools of fiscal policy, the importance of taxes in terms of fiscal policy.
23 International public finance
24 2. Practice
25 the importance of public expenditure in terms of fiscal policy. Fiscal policy and financial management
26 Local government finance, state-owned enterprises
27 General Evaluation of the end of the year
28 II. Midterm Exam
29 II. Midterm Exam

Recomended or Required Reading

Main Source: Yusuf KARAKOÇ, Kamu Maliyesi Ders Notları, (Yetkin Yayınları), Ankara 2020; Yusuf KARAKOÇ, Sosyal Maliye, (Yetkin Yayınları), Ankara 2021;Abdurrahman AKDOĞAN, Kamu Maliyesi, 20. Baskı, (Gazi Kitabevi), Ankara 2019.
Subsidiary Sources:
1. Osman PEHLIVAN, Kamu Maliyesi, Trabzon 2020.
2. Akif ERGINAY, Kamu Maliyesi, 18. Baskı, (Savaş Yayınları), Ankara 2010.
3. Nihat EDIZDOĞAN/Özhan ÇETINKAYA/Erhan GÜMÜŞ, Kamu Maliyesi, (Ekin Kitabevi), Bursa 2020.
4. Halil NADAROĞLU, Kamu Maliyesi Teorisi, 11. Baskı, (Beta Yayınları), Istanbul 2000.
5. Özhan ULUATAM, Kamu Maliyesi, 11. Baskı, (Imaj Yayıncılık), Ankara 2011.
6. M Kamil MUTLUER / Erdoğan ÖNER / Ahmet KESIK, Kamu Maliyesi, (Bilgi Üniversitesi Yayınları), Istanbul 2016.
7. Emine ORHANER, Kamu Maliyesi, (Siyasal Kitabevi), Ankara 2007.
8. Kenan BULUTOĞLU, Kamu Ekonomisine Giriş, 7. Baskı, (Maliye ve Hukuk Yayınları), Ankara 2008.
9. Yusuf KARAKOÇ; Genel Vergi Hukuku -Ders Kitabı-, 2.Bası, (Yetkin Yayınları), Ankara 2019.

Planned Learning Activities and Teaching Methods

Lectures and practical study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE 1 MIDTERM EXAM 1
2 MTE 2 MIDTERM EXAM 2
3 MTEG MIDTERM AVERAGE GRADE roundVZ1 * 0.50 + VZ2 * 0.50,0
4 MTE MIDTERM EXAM
5 FIN FINAL EXAM
6 FCG FINAL COURSE GRADE roundKPU + FN,0
7 RST RESIT
8 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


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

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 25 2 50
Preparations before/after weekly lectures 25 1 25
Preparation for midterm exam 2 7 14
Preparation for final exam 1 10 10
Final 1 2 2
Midterm 2 1 2
TOTAL WORKLOAD (hours) 103

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.1111
LO.2111
LO.31111
LO.41111
LO.5111
LO.61111
LO.711
LO.811111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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