COURSE UNIT TITLE

: TURKISH FISCAL SYSTEM

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Economics

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR YEŞIM RABIA KUŞTEPELI

Offered to

Economics

Course Objective

Learning Outcomes of the Course Unit

1   Ekonomik sistemlerin anatomisini tanımak, kamusal ihtiyaçların tedariği, bölüşüme dair düzenlemeler, istikrar ve büyüme, kurumlar ve harcama gelişiminin belirleyicilerini tanımak
2   Having knowledge of budgeting and annual planning processes
3   Through lectures, learn when cost-benefit analysis can be done in a meaningful way.
4   To have knowledge about the official and legal framework of the state budget, sources of public revenues, taxation principles and public borrowing in Turkey.
5   To have knowledge about the historical development of the Turkish tax system, the structure of the tax system, taxes on income, taxes on expenditures, taxes on welfare, wealth transfer, flexibility of the tax system and tax burden.

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 Dealing with uncertainty
13 review
14 review

Recomended or Required Reading

Readings

Planned Learning Activities and Teaching Methods

1. Lecture
2. Class discussion

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 ASS Assignment
2 FN Final
3 FCG FINAL COURSE GRADE ASS * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) ASS * 0.40 + RST * 0.60


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

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 22 22
Preparation for final exam 1 22 22
Preparation for midterm exam 0 0 0
Preparing presentations 0 0 0
Preparations before/after weekly lectures 12 5 60
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 144

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