COURSE SYLLABUS

PUBLIC FINANCE II

1	Course Title:	PUBLIC FINANCE II
2	Course Code:	MLY1104
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	1
6	Semester:	2
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. İsmail Tatlıoğlu, Prof.Dr. Filiz Giray
17	Contactinformation of the Course Coordinator:	Prof. Dr. İsmail Tatlıoğlu Bursa Uludağ Üniversitesi İ.İ.B.F. Maliye Bölümü, Görükle Kampüsü, Bursa ismail@uludag.edu.tr 02242941096
18	Website:
19	Objective of the Course:	This lesson’s purpose is to give detailed information and make interpretation about public revenues, tax concepts, theories and technics and budget.
20	Contribution of the Course to Professional Development	It has a contribution towards forming a basis for the development of students' professional skills related to public finance.

Learning Outcomes:

1	To be able to explain public revenues and types, theories and budget;
2	To be able to define and evaluate concepts related to taxation;
3	To be able explain the existence reasons of taxation and functions of taxation principles in detail.;
4	To be able to have ability to make classification in taxes according to their specification;
5	To be able to have information to make comparison between the types of taxes;
6	To be able to analyze about the economic and social effects of taxes;

22	Course Content:

Week	Theoretical	Practical
1	The scope and types of public revenues
2	Theoretical bases of taxation: Rationalist-İndividualistic State Opinion, Organic-Socialist State Opinion
3	The basic concepts relating to taxation: Subject, tax payer, taxable event, tax exception and exemption, tax base, tax rate and tax imposition
4	Technique of taxation: The measures applying on tax base, the methods of tax collection and tax payment
5	Tax paying ability: Concept and determiner economic factors.
6	The classification of taxes
7	The principles of taxation and development(Midterm exam)
8	The concept of tax burden and tax incidence.
9	The reactions against taxes. The limits of taxation and tax systems
10	Types of taxes: Income taxes: Concept, techniques of taxation.
11	Expenditure taxes and wealth taxes.
12	The economic and social effects of taxes
13	Other public finance’s revenues and their effects.
14	Budget: Definition and Comprehensive

23	Textbooks, References and/or Other Materials:	1. Metin Erdem, Doğan Şenyüz, İsmail Tatlıoğlu, Kamu Maliyesi, 2020, 2. Abdurrahman Akdoğan, Kamu Maliyesi, 2020. 3. Özhan Uluatam, Kamu Maliyesi, 2014.
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