COURSE UNIT TITLE

: INFORMATION ON FISCAL LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
AMY 1044 INFORMATION ON FISCAL LAW ELECTIVE 2 0 0 5

Offered By

Vocational School of Justice

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

DOCTOR ÖZGECAN GÖK

Offered to

Vocational School of Justice

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

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The definition, relationship between other branches, development, and objectives of public finances.
2 Properties of Public Economics and the separation of the private economy-public economy, The definition of public services, its properties and types, externalities
3 The definition of public services, its properties and types, externalities Definition of public expenditure , its types and causes of an increase (in real causes of increase-apparently causes of increase)
4 Introduction to tax theory, definiton and objectives of tax, tax object, tax base and tax obligation (formal and material obligations),
5 The taxpayer-tax responsible , taxable event, exceptions and exemptions, taxation process (Imposition-Notification-Accrual-Collection)
6 Burden of tax, incidence of taxation, tax avoidance, tax evasion, Principles of taxation
7 The concept of the tax system, the classification of taxes. Taxes on income - Taxes on Wealth and spending
8 Definition, importance, legal-political-economic functions of budget. Budget principles. Budget stages (preparation-enactment-Implementation and Closing
9 Main features of Turkish Budget System, The process of spending according to Law No. 5018 Budgetary control
10 Definition and importance of government debt, borrowing causes Types of government debts Government debt management Impact and consequences of government debts
11 the importance of public expenditure in terms of fiscal policy. Fiscal policy and financial management
12 Local government finance, state-owned enterprises
13 International public finance
14 Midterm Exam
15 Midterm Exam

Recomended or Required Reading

Main Source: Yusuf Karakoç, Kamu Maliyesi Ders Notları, (Yetkin Yayınları), Ankara 2020.
Metin Erdem/Doğan Şenyüz/Ismail Tatlıoğlu, Kamu Maliyesi, Bursa 2017.
Subsidiary Sources:
Abdurrahman AKDOĞAN, Kamu Maliyesi, 19. Baskı, (Gazi Kitabevi), Ankara 2019.
Osman PEHLIVAN, Kamu Maliyesi, Trabzon 2016.
Akif ERGINAY, Kamu Maliyesi, 18. Baskı, (Savaş Yayınları), Ankara 2010.
Nihat EDIZDOĞAN/Özhan ÇETINKAYA/Erhan GÜMÜŞ, Kamu Maliyesi, (Ekin Kitabevi), Bursa 2017.
Halil NADAROĞLU, Kamu Maliyesi Teorisi, 11. Baskı, (Beta Yayınları), Istanbul 2000.
Özhan ULUATAM, Kamu Maliyesi, 12. Baskı, (Imaj Yayıncılık), Ankara 2012.
M Kamil MUTLUER / Erdoğan ÖNER / Ahmet KESIK, Bütçe Hukuku, (Bilgi Üniversitesi Yayınları), Istanbul 2016.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 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

http://amyo.deu.edu.tr/esaslar.html

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

burcu.demirbas@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 13 2 26
Preparations before/after weekly lectures 13 3 39
Preparation for midterm exam 1 25 25
Preparation for final exam 1 30 30
Final 1 2 2
Midterm 1 1 1
TOTAL WORKLOAD (hours) 123

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.1111
LO.211
LO.3111
LO.411
LO.51111
LO.611
LO.71

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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