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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MAL 8101 THEORY OF PUBLIC EXPENDITURE AND PUBLIC REVENUES COMPULSORY 3 0 0 6

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR COŞKUNCAN AKTAN

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

Providing information about theoretical background of public expenditures and public revenues and evaluating of current issues in this area.

Learning Outcomes of the Course Unit

1   1 To be define fundamental terms about public expenditures. 2   2 To be explain causes of increasing of public expenditures. 3   3 To be classificate public revenues. 4   4 To be define fundamental terms about taxation 5   5 To be comment to effects of taxes on psychology of taxpayer 6   6 To be comment to importance of taxation principles

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 1. The Definition and Scope of Public Expenditures. 2 2. The Characteristics of Public Expenditures and Private Expenditures 3 3. The Causes of Increasing of Public Expenditures. 4 4. The Theories about Increasing of Public Expenditures. 5 5. Classification of Public Expenditures. 6 6. The Definition ve Classification of Public Revenues. 7 7. Mid-term Exam 8 8. Mid-term Exam 9 9. The Functions of Public Revenues 10 10. The Technic of Taxation and The Terms about Taxation 11 11. Classification of Taxes 12 12. Canons of Taxation 13 13. The Choose of Tax Base: Income, Wealth and Expenditure Taxes 14 14. Effects of Taxes on Psychology of Taxpayer

Recomended or Required Reading

Coşkun Can AKTAN ve Dilek DILEYICI, Kamu Maliyesi, Birleşik Matbaacılık, 2009, Izmir. Salih TURHAN, Vergi Teorisi ve Politikası, Der Yayınları, 1987, Izmir.

Planned Learning Activities and Teaching Methods

Lecture will prepare presentations, lectures on topics of discussions.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 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

will be announced

Language of Instruction

Turkish

Course Policies and Rules

will be announced

Contact Details for the Lecturer(s)

e-mail: ccan.aktan@deu.edu.tr

Office Hours

Thursday 15:45-16:45, Number: 518

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 15 15 Preparation for final exam 1 18 18 Preparing assignments 1 30 30 Midterm 1 7 7 Final 1 10 10 TOTAL WORKLOAD (hours) 152

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 LO.1 1 1 LO.2 1 1 LO.3 1 1 LO.4 1 LO.5 1 1 LO.6 1 1 1