COURSE UNIT TITLE

: FINANCE

DEGREE PROGRAMMES

Description of Individual Course Units

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

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

DOCTOR ESIN ASLANPAY

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to provide students with theoretical infrastructure of taxation related subjects and issues.

Learning Outcomes of the Course Unit

1   Defining the public sector within the framework of the basic functions of the state
2   Explaining the position and importance of the public sector in the national economy
3   Classifying the fiscal instruments of the public sector
4   Analyzing the economic, fiscal, and social impacts of public sector activities
5   Determining the importance and position of public expenditures in the national economy by classifying them
6   Explaining the socio-economic impacts of public expenditures

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The emergence and historical development of science of finance. The role and historical development of government as an economic actor.
2 The various reflections of financial activities carried out by government.
3 Economic schools taken into consideration when examining financial events. Social state. Concepts of improvement and growth.
4 The optimal level of public activities. Public goods and services. Intersectoral allocation of resources.
5 Externality and its types.
6 Public goods and services.
7 The purpose of public economic activities. The tools of finance policy.
8 Mid-Term Exam
9 Public income in the form of taxes. Basic concepts and purposes of taxation.
10 Finance of local administrations. Centralized and decentralized administration models. Income sharing and sharing of services.
11 Local administrations in Turkey: Financial autonomy and financial sources
12 Taxation structure of traditional societies. Taxation structure during transition to modern era
13 Effects of globalization on public finance. Effects of globalization on taxes, expenses and borrowing policies.
14 Globalization and commercialization.
15 Informal economy and public finance.

Recomended or Required Reading

Textbook:
Karakoyun, F., Egeli, H. (2019). Kamu Maliyesi. Ankara: Nobel Akademik Yayıncılık

Supplementary Book(s):
Altay, A. (2016). Kamu Maliyesi: Teorisi Gelişimi, Kapsamı. Ankara: Seçkin Yayınları.
Susam, N. (2016). Kamu Maliyesi: Temel Kavram ve Esaslar. Istanbul: Beta Yayıncılık.
Hakan Ay, (2019) Kamu Maliyesi 7. Baskı. Ankara: Nobel Akademik.
Akdoğan, A., (2021) Kamu Maliyesi. Ankara: Gazi Kitabevi.
Pehlivan,O., (2018) Kamu Maliyesi 3. Baskı. Bursa: Ekin Yayınevi.
Edizdoğan N., Çetinkaya,Ö., ve Gümüş, E., (2021). Kamu Maliyesi 12. Baskı. Bursa: Ekin Yayınevi.
Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question-answer

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda.karakoyun@deu.edu.tr, esin.aslanpay@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 7 7
Preparation for final exam 1 7 7
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 72

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.11111
LO.21111
LO.31111
LO.41111
LO.51111
LO.61111

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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