COURSE SYLLABUS

NEW DEVELOPMENT IN PUBLIC INCOMES

1	Course Title:	NEW DEVELOPMENT IN PUBLIC INCOMES
2	Course Code:	MLY5122
3	Type of Course:	Optional
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	4
8	Theoretical (hour/week):	2
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:	Dr. Ögr. Üyesi ZUHAL AKBELEN
16	Course Lecturers:	Dr. Öğr. Üyesi Zuhal AKBELEN
17	Contactinformation of the Course Coordinator:	Adres: Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümü, Görükle Kampüsü, Nilüfer, Bursa. e-posta: zyildirim@uludag.edu.tr Telefon: 0224 294 11 44
18	Website:
19	Objective of the Course:	The course aims to inform about improving concepts, variations in new public finance
20	Contribution of the Course to Professional Development	It contributes to the specialization of students' in the field of new developments in public incomes.

Learning Outcomes:

1	to learn the emergence of new trends in taxation and comments ;
2	to assess from view point of efficiency and fairness compares the direct and indirect taxes in public finance area;
3	to develop and apply the ways of solution the problems in public finance. ;
4	to have Knows on financial law, financial economics, budget and public finance to work both public sector and private sector.;
5	to improve the newly stratecial approcahes and potential tax resources in public finance.;
6	to collect data related to public finance and to evaluate results obtained from view point of quality progresse ;

22	Course Content:

Week	Theoretical	Practical
1	The traditional tax principles
2	The change of tax principles
3	Duty, obligation and useful taxes
4	The global form studies in taxation
5	The change of parafiscal incomes
6	The state enterprises Incomes
7	Environmental taxes in OECD and EU
8	Environmental taxes and Turkey
9	The change of tax structure in Global progress
10	E-Taxation
11	Fiscal monopolies
12	The new trends: expenditures tax towards income taxes
13	Car tax and the implications in Turkey
14	The problems emerging the result of globalization

23	Textbooks, References and/or Other Materials:	1. Gözde Erkin, “Vergilendirme Yetkisinin Tabi Olduğu Anayasal İlkeler”, Ankara Barosu Dergisi, 2012/3. 2. Ahmet Emrah Akyazan,” Vergilendirme Yetkisinin Türkiye’deki Gelişimi”, TBB Dergisi, Sayı 80, 2009. 3. Serpil Ağcakaya ve Ayşe Armağan, “Mesleki Parafiskal Kurumlar: Isparta Örneği”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Y.2012, C.17, S.3. 4. Tuğçen Karadağ, Türk Kamu Yönetiminde Özelleştirme: Tekel Örneği, (Yayınlanmamış Yüksek Lisans Tezi) Atılım Üniversitesi Sosyal Bilimler Enstitüsü Kamu Yönetimi Ve Siyaset Bilimi Anabilim Dalı, 2010. 5. Ayşen Satır Reyhan, "Applications of Environmental Taxes in Environment Economy", Hitit University Journal of Social Sciences Institute, Year: 7, Issue: 1, June 2014. 6. Hamdi Demir,”Elektronik Ticarette Vergileme" file:///C:/ Users/user/Desktop/ YÜKSEK%20LİSANS / Yeni%20klasör/ elek%20tic%20-1. 7. Neslihan Coşkun,”Elektronik Ticarette Vergilendirme Sorunları ve Uluslar Arası Düzeyde Çözüm Arayışlarının Türkiye Açısından Değerlendirilmesi”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt.14, Sayı. 1, 2005. 8. Levent Özer, Kamu Maliyesinde Global Eğilimler, 2009. 9. Coşkun Can Aktan, Kamu Maliyesinde Çağdaş Yaklaşımlar, 2006. 10. Ali Çelikkaya, "Avrupa Birliği Üyesi Ülkelerde Çevre Vergisi Reformları ve Türkiye'deki Durumun Değerlendirilmesi", Anadolu Üniversitesi Sosyal Bilimler Dergisi", C.11, S.2, 2011. 11. Filiz Giray, Türkiye'de Parafiskal Gelirler, Dora Yayın, 2020. 12. Marcel Olbert,Christoph Spengel "Taxation in the Digital Economy– Recent Policy Developments and the Question of Value Creation, ZEW Discussion Papers, No. 19-010, 2019.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are made with written questions.
Information	This course is evaluated with an absolute evaluation system.

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	2	28
Practicals/Labs	0	0	0
Self Study and Preparation	14	4	56
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	30	30
Total WorkLoad			114
Total workload/ 30 hr			3,8
ECTS Credit of the Course			4

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10
LO1	2	5	3	3	3	3	4	3	2	4
LO2	4	3	4	4	4	5	3	3	2	3
LO3	3	2	5	3	3	4	3	5	3	3
LO4	2	3	4	3	4	3	2	4	2	3
LO5	4	3	3	4	3	5	3	4	2	4
LO6	3	4	2	3	3	4	3	5	2	3

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High