COURSE SYLLABUS

PAYROLL OBLIGATIONS

1	Course Title:	PAYROLL OBLIGATIONS
2	Course Code:	MAL2105
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. FİLİZ GİRAY
16	Course Lecturers:	Prof.Dr.Filiz Giray
17	Contactinformation of the Course Coordinator:	Bursa Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü Görükle Yerleşkesi, Nilüfer, Bursa E-posta: giray@uludag.edu.tr Tel: 0224 2941093
18	Website:
19	Objective of the Course:	The course aims to know the concept, characteristic and technics tex incentives as a kind of public revenues and to comment their application.
20	Contribution of the Course to Professional Development	To develop students' professional skills related to public income theory.

Learning Outcomes:

1	To be able to have knowledge about parafiscal revenue concept and reasons of parafiscal revenues. ;
2	To be able to compare with parafiscal revenues and other public revenues;
3	To be able to explain the doctrines which explain parafiscal revenues within the public finance’ science;
4	To be able to analyze the economic, fiscal and social effects of parafiscal revenue.;
5	To be able to learn calculation methods of parafiscal revenues according to its types and parafiscal burden concept.;
6	To be able to evaluate on the parafiscal revenues in Turkey, usage field of these revenues areas and the share of parafiscal revenues within national economy;

22	Course Content:

Week	Theoretical	Practical
1	The definiton, characteristics parafiscal revenues and the comparison with similar concepts of parafiscal revenues.
2	The classification of parafiscal revenues: occupational, economic and social parafiscal revenues.
3	The technic of parafiscal revenue: Subject, tax payer, tax base, duty, imposition, assesment
4	Parafiscal revenues in terms of law and public finance sciences.
5	The concepts of parafiscal burden and incidence
6	The economic effects of parafiscal revenues: Economic development, enflation, economic stabilization, resource allocation, and redistribution effect of income.
7	The fiscal effects of parafiscal revenue: the effects on taxes and the other effects.
8	The social effects of parafiscal revenues.
9	The share of parafiscal revenues in national economy: total public revenues, the share of public revenues in GDP.
10	Parafiscal revenues in Turkey: Parafiscal revenues from point view of legal and parafiscal revenues in tax law.
11	The types of parafiscal revenues in Turkey, social parafiscal institutions.
12	The utilization of parafiscal revenues in Turkey: legal regulations, the use of revenues in practice.
13	The effects of social parafiscal revenues on redistribution of income and general tax capacity in Turkey.
14	The development and problems of social parafiscal revenues in Turkey.

23	Textbooks, References and/or Other Materials:	1. Filiz Giray, Türkiye’de Parafiskal Gelirler, 2020. 2. Haluk Egeli, Parafiskalite ve Parafiskal Yükümlülükler, 2005 3. Türkan Öncel, Parafiskal Yükümlülükler, 1983
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with multiple choice test questions, right-wrong questions, completion questions, short-answer written questions and small calculation questions.
Information	This course is evaluated with a relative evaluation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High