| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Can define basic concepts of public finance |
PO-1 Students successfully graduating from this department;
1. have advanced knowledge about the basic concepts of business administration, the basic functions of the business management science, the historical development of it, its relationships with other disciplines, businesses and the environment, business objectives, feasibility studies, business functions, cooperation between firms and entrepreneurship, and apply them and make administrative decisions on these issues.
|
Examination
|
| LO-2 |
Can explain, sorts of government expenditures and incomes. |
PO-15 Comprehend legal, social and moral responsibilities of business life. Will have a basic knowledge of the areas of obligations law, negotiable instruments law, business concerns law, tax law, civil law, labor and social security law.
|
Examination
|
| LO-3 |
Can discuss different economic and social effects of government expenditures and incomes. |
PO-18 Have the ability to work with disciplinary and interdisciplinary teams; to be open to change and innovation, to be entrepreneur, to gain life-long learning; to have leadership qualities and to make analytical communication with managers and specialists in other fields.
|
Examination
|
| LO-4 |
Can interpret the results of government budget applications. |
PO-18 Have the ability to work with disciplinary and interdisciplinary teams; to be open to change and innovation, to be entrepreneur, to gain life-long learning; to have leadership qualities and to make analytical communication with managers and specialists in other fields.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Principles of public finance, public economy, government expenditures, government revenues (The tax theory), government debts, budget, fiscal policy. |
| 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 |
Spending and wealth 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, 2009. |
| 2 |
Ö. Uluatam, Kamu Maliyesi, İmaj Yayınevi, Ankara, 2009. |
| Required Course instruments and materials |
| Book, additional course notes |
