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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4030 FISCAL INCENTIVE SYSTEM ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ÖZEN

Offered to

Public Finance Public Finance (Evening)

Course Objective

Discussing the current issues about subsidies and examine changes in this field based on fiscal system instruments (tax facilities, subsidies etc.).

Learning Outcomes of the Course Unit

1   To sort the basic requirements of Incentive Applications 2   To explain the different perspectives about Incentives 3   To explain the types of Incentive Instruments with samples 4   To discuss the new developments in Incentive System with its advantages and disadvantages. 5   To analyze and interpret the applications about Incentives 6   To identify the problems of Incentive System in Türkiye and associate new developments with these problems

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 An overview of incentive system 2 Opinions of the School of Economics on Public Incentives 3 The positive and negative Aspects of Incentives 4 Functions of Incentive Systems 5 Incentive System Instruments-I (Fiscal Incentive Instruments) 6 Incentive System Instruments-II (Economic Incentive Instruments) 7 Incentive System Instruments -III (Administrative and Technical Incentive Instruments) 8 Incentive System Instruments -III (Administrative and Technical Incentive Instruments) 9 Actors involved in Incentive System in Türkiye I (Undersecretariat of Treasury, SPO, Small and Medium Enterprises Development Organization) 10 Actors involved in Incentive System in Türkiye I (Undersecretariat of Treasury, SPO, Small and Medium Enterprises Development Organization) 11 Actors involved in Incentive System in Türkiye II (DTM, Development Agencies ) 12 Incentive Policies in Other Countries 13 Evaluation of General Incentive Policies 14 Evaluation of New Strategies

Recomended or Required Reading

Main Book: Aytaç Eker, Avrupa Birliği nde ve Türkiye de Teşvik Sistemleri ve Teşvik Politikaları, Izmir. Other Materials: -Ahmet Incekara, Türkiye de Teşvik Sistemi, Istanbul Ticaret Odası Yayını, Istanbul -Filiz Giray, Vergi Teşvik Sistemi, Ezgi Kitapevi, Bursa -Teşvik Sistemini Düzenleyen Ilgili Mevzuat

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** 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)

ahmet.ozen@deu.edu.tr

Office Hours

Day(s): On Monday, Hour(s): 14.00- 15.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 11 11 Preparation for final exam 1 12 12 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 115

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 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 LO.6 1 1 1