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Course Description |
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Course Name |
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Public Finance |
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Course Code |
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MG 209 |
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Course Type |
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Compulsory |
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Level of Course |
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First Cycle |
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Year of Study |
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2 |
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Course Semester |
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Fall (16 Weeks) |
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ECTS |
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4 |
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Name of Lecturer(s) |
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Asst.Prof.Dr. VOLKAN YURDADOĞ Asst.Prof.Dr. HAŞİM AKÇA |
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Learning Outcomes of the Course |
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Define basic terminology about public finance Have knowledge about fiscal and economic subjects Learn the role of private and public sector, market economy and public economics structures, its process and basic theories about public economics Define and evaluate the concept of public expenditures and public revenues , its historical developments, types and classifications
Explain and appraise tax system and its problems, compare and evaluate the economic effects of taxes and tax types Explain, compare and evaluate public debt
Explain and evaluate the budgeting process in Turkey, budget theory and its principles
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Mode of Delivery |
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Face-to-Face |
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Prerequisites and Co-Prerequisites |
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None |
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Recommended Optional Programme Components |
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None |
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Aim(s) of Course |
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The aim of this course is to explain why public sector is needed, the differences between public and private sectors functions, basic concepts and theories about public finance, to teach public expenditures, public ıncomes and taxation. |
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Course Contents |
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Definition of public finance and basic approaches, role of governments and public sector, differrences between public economics and private economics, features of market economics and public economics, market failure, public goods, externalities, limits of public sector, decision making and voting rules, public expenditures, features and theories about its increase, reasons of public expenditure increase, classification of public expenditures, its effects and Turkey, definition of public income, history of taxation, features of taxation and their aims, taxation techniques, basic concepts about taxation, basic problems about taxation, public debt, cause of debt, limts of borrowing, techniques of debt and debt management, budget definition and characteristics of budget, budget systems and kinds of budget, Turkish budget system, preparation and discussing of budget |
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Language of Instruction |
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Turkish |
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Work Place |
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Classroom determined by faculty |
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Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
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1 |
Definition of public finance and basic approaches |
Related books chapters and articles |
Lecture, presentation and discussion |
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2 |
Differences between Public Economics and Private Economics, Features of Market Economics and Public Economics, Market Failure, Public Goods,Externalities |
Related books chapters and articles |
Lecture, presentation and discussion |
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3 |
Features of Market Economics and Public Economics, Market Failure, Public Goods, Externalities |
Related books chapters and articles |
Lecture, presentation and discussion |
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4 |
Public Expenditures, Features and Theories about its increase |
Related books chapters and articles |
Lecture, presentation and discussion |
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5 |
Classification of public expenditures, its effects and Turkey |
Related books chapters and articles |
Lecture, presentation and discussion |
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6 |
Definition and classification of Public Incomes |
Related books chapters and articles |
Lecture, presentation and discussion |
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7 |
History of Taxation, Features of Taxation and their Aims |
Related books chapters and articles |
Lecture, presentation and discussion |
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8 |
Mid-term exam |
preparation for the exam |
written exam |
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9 |
Basic Concepts about taxations, Classification of taxes |
Related books chapters and articles |
Lecture, presentation and discussion |
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10 |
Principles of taxation, the concepts about taxation techniques, tax burden, tax evasion, tax avoidance, tax implications |
Related books chapters and articles |
Lecture, presentation and discussion |
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11 |
Public debt, cause of debt, limits of borrowing |
Related books chapters and articles |
Lecture, presentation and discussion |
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12 |
Techniques of debt and debt management |
Related books chapters and articles |
Lecture, presentation and discussion |
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13 |
Budget definition and characteristics of budget |
Related books chapters and articles |
Lecture, presentation and discussion |
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14 |
Budget systems and kinds of budget |
Related books chapters and articles |
Lecture, presentation and discussion |
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15 |
Turkish budget system, preparation and discussing of budget |
Related books chapters and articles |
Lecture, presentation and discussion |
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16/17 |
Final Exam |
preperation for the exam |
written exam |
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Required Course Resources |
| Resource Type | Resource Name |
| Recommended Course Material(s) |
Nihat EDİZDOĞAN ,Özhan ÇETİNKAYA, Erhan GÜMÜŞ , Kamu Maliyesi, Ekin Yayınevi, Bursa
ERDEM, Metin,ŞENYÜZ Doğan ve TATLIOĞLU İsmail, Kamu Maliyesi, Ekin Yayınevi, Bursa
AKDOĞAN, Abdurrahman , Kamu Maliyesi, Gazi Kitabevi, Ankara
PEHLİVAN, Osman , Kamu Maliyesi, Derya Kitabevi, Trabzon
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| Required Course Material(s) | |
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Assessment Methods and Assessment Criteria |
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Semester/Year Assessments |
Number |
Contribution Percentage |
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Mid-term Exams (Written, Oral, etc.) |
1 |
60 |
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Homeworks/Projects/Others |
0 |
40 |
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Total |
100 |
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Rate of Semester/Year Assessments to Success |
40 |
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Final Assessments
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100 |
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Rate of Final Assessments to Success
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60 |
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Total |
100 |
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| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
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1 |
Use the basic enterprise resource planning (ERP) softwares |
0 |
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2 |
List and define the concepts of business management, and explain their relations to each other |
0 |
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3 |
List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. |
0 |
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4 |
List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. |
4 |
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5 |
Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. |
0 |
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6 |
Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. |
0 |
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7 |
Determine appropriate methods to solve business problems |
4 |
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8 |
Evaluate the results that are obtained from applications of business management methods |
0 |
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9 |
Use the basic numerical and statistical softwares |
2 |
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10 |
Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
5 |
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11 |
Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. |
5 |
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12 |
Use Turkish and at least one foreign language in accordance with the requirements in academic and business context |
5 |
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13 |
Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format |
5 |
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14 |
Question traditional approaches, methods and implementations; develop and implement alternative methods when required |
4 |
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15 |
Recognize and apply social, scientific and professional ethical values. |
3 |
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16 |
Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives |
2 |
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17 |
Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses |
3 |
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18 |
Take initiative individually or/and as a member of a team, lead and work effectively |
4 |
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19 |
As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. |
3 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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| Student Workload - ECTS |
| Works | Number | Time (Hour) | Total Workload (Hour) |
| Course Related Works |
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Class Time (Exam weeks are excluded) |
14 |
3 |
42 |
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Out of Class Study (Preliminary Work, Practice) |
14 |
3 |
42 |
| Assesment Related Works |
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Homeworks, Projects, Others |
0 |
0 |
0 |
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Mid-term Exams (Written, Oral, etc.) |
1 |
8 |
8 |
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Final Exam |
1 |
10 |
10 |
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Total Workload: | 102 |
| Total Workload / 25 (h): | 4.08 |
| ECTS Credit: | 4 |
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