COURSE UNIT TITLE

: PARAFISCAL OBLIGATIONS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 1008 PARAFISCAL OBLIGATIONS COMPULSORY 3 0 0 3

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR KAMIL TÜĞEN

Offered to

Public Finance (Evening)
Public Finance

Course Objective

Learning Outcomes of the Course Unit

1   Parafiscallity and defining the concept of social security to identify its characteristics.
2   Parafiscal income tax, duty to reveal the similarities and differences as well as other revenues
3   Parafiscal proceeds to explain the financial and social impact of.
4   To compare the social security systems in developed and developing countries.
5   Türkiye's social security system, to identify the problems and suggestions for solving sort.
6   Türkiye's main duties and functions of these institutions illustrate parafiscal classifying institutions.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Parafiscal-Parafiscallity Concept and Classification of Revenue
2 Comparison of Tax and Fee Revenue parafiscal revenues, Parafiscal Income Technique and Evolution
3 Economic, Financial and Social Impact of Parafiscal Revenues
4 Concept and Development of Social Security Social Security Systems
5 Financial Crisis and Opportunities for Financing of Social Security Reform
6 Privatization of Social Security Systems in Developed Countries
7 Privatization of Social Security Systems in Developing Countries
8 New Developments in Social Security Systems
9 Midterm exam
10 Midterm Exam
11 Social Authority Act (5502) Ahead of Corporate Social Parafiscal
12 Turkish Social Security System Problems and Evaluation of Financial System
13 Basic Regulations made under the Social Security Reform Process in Türkiye
14 Parafiscal Vocational Institutions
15 Corporate and Indirect Economic Parafiscal
16 General evaluation

Recomended or Required Reading

Parafiscal Parafiscallity and liabilities, Associate Professor, Haluk EGELI, Gold dots Printing Publishing, 2018, Izmir, Türkiye.

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


Further Notes About Assessment Methods

None

Assessment Criteria

Mid-term and Final

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

kamil.tugen@deu.edu.tr

Office Hours

Monday: 11:00 12:00, Room no: 501

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 7 7
Preparation for final exam 1 8 8
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 87

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.211
LO.3111
LO.4111
LO.5111
LO.6111