Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / BF 316 - BANKING AND FINANCE

Code: BF 316 Course Title: PUBLIC FINANCE Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 3 / Spring Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department BANKING AND FINANCE
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer AYSUN ÖZEN (aysun@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
To introduce students to some of the important concepts and techniques concerning public finance. This course also aims to analyze the economic rationale of public expenditure and taxation.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can define basic concepts of public finance. PO-15 Gains knowledge of basic concepts and economic indicators in economic issues.
 		Examination
LO-2 Can explain, sorts of government expenditures and incomes. PO-15 Gains knowledge of basic concepts and economic indicators in economic issues.
 		Examination
LO-3 Can estimate different economic and social effects of government expenditures and incomes. PO-15 Gains knowledge of basic concepts and economic indicators in economic issues.
 		Examination
LO-4 Can discuss the results of government budget applications. PO-15 Gains knowledge of basic concepts and economic indicators in economic issues.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
The definition and characteristics of financial events. Finance subject of science, definition and relationship with other disciplines. The relationship between public sector and private sector. Objectives and tools in the public sector. The organization of the public sector. Definition and functions of the budget. Budgetary principles and examples of deviations from these guidelines. Budget process. Definition and classification of public expenditure. Types of public revenue. Tax theory: basic concepts of Taxation, tax types, principles of taxation, the tax burden and response to taxation. Government debt and economic impact.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Principles of public finance Explaining, discussion and question-answer
2 Public economy: Causes and types of government intervention to economy, features of public economy, public goods Explaining, discussion and question-answer
3 Government expenditures: Definition and sorts of government expenditures, features of government expenditures, classification and effects of government expenditure Explaining, discussion and question-answer
4 Government revenues (The tax theory): Sorts of government revenues. Basic concepts about taxation Explaining, discussion and question-answer
5 Classification of taxes, principles of taxation, measurement of tax base Explaining, discussion and question-answer
6 Methods of tax levy and payment, tax burden, tax incidence, responses to taxes, limits of taxation Explaining, discussion and question-answer
7 Income taxes Explaining, discussion and question-answer
8 mid-term exam
9 Expenditure taxes and property taxes Explaining, discussion and question-answer
10 Government debts: General explanations, classification of government debts Explaining, discussion and question-answer
11 Borrowing technics and debt management Explaining, discussion and question-answer
12 Budget theories and principles Explaining, discussion and question-answer
13 Systems and sorts of budget Explaining, discussion and question-answer
14 Fiscal policy: Definition, purposes and instruments Explaining, discussion and question-answer
15 Purpose-instrument conflict in fiscal policy Explaining, discussion and question-answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 M. Erdem, D. Şenyüz ve İ. Tatlıoğlu, Kamu Maliyesi, Ekin Yayınevi, Bursa
Required Course instruments and materials

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 3 8 24
       b) Search in internet/Library 1 7 7
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 5 6 30
mid-term exam 1 1 1
Own study for final exam 4 6 24
final exam 1 1 1
0
0
Total work load; 129