PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MALI 202	PUBLIC FINANCE THEORY - II	3 + 0	2nd Semester	3

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	State, in which economic activities, why should participate in these activities, sizes, types, and by explaining the economic effects of the students, the effectiveness and use of resources and economic activities in areas of the state could figure out how to teach.
Course Content	.Public expenditure detailed analysis, main concepts of tax and taxation, Turkish budget process, international fiscal and taxation problems and its content, internationally public goods and services
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Understanding of government expenditure and main revenues, taxes and others
2	The tax structure, and understanding the process
3	Turkish budget process and analysis
4	International fiscal and taxation problems are examined

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	2	28
Mid-terms	1	3	3
Final examination	1	5	5
Total Work Load ECTS Credit of the Course			78 3

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MALI 202	PUBLIC FINANCE THEORY - II	3 + 0	3	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer TÜLAY BARAN	tulayb@pau.edu.tr		ACMYO A0103	%70

Goals		State, in which economic activities, why should participate in these activities, sizes, types, and by explaining the economic effects of the students, the effectiveness and use of resources and economic activities in areas of the state could figure out how to teach.
Content		.Public expenditure detailed analysis, main concepts of tax and taxation, Turkish budget process, international fiscal and taxation problems and its content, internationally public goods and services

Topics

Weeks	Topics
1	History of Taxation
2	Taxation Technique and Taxation Concepts
3	Taxation Technique and Taxation Concepts
4	tax concepts
5	justice in taxation and classification of taxes I
6	classification of taxes II
7	government debt
8	government debt
9	government debt
10	Being state banks and their economic effects
11	government debt instruments and their use
12	state budget
13	state budget and budget systems, budget process
14	control of the state budget and closing of budget accounts

Materials

Materials are not specified.

Resources

Resources	Resources Language
kamu ekonomisi, güneri akalın, akçağ yayınları, ankara	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student