COURSE SYLLABUS

PUBLIC FINANCE

1	Course Title:	PUBLIC FINANCE
2	Course Code:	MLY2107
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. İSMAIL TATLIOĞLU
16	Course Lecturers:	Prof. Dr. Metin Erdem, Prof. Dr. Filiz Giray, Dr. Öğr. Üyesi Zuhal Akbelen
17	Contactinformation of the Course Coordinator:	Prof. Dr. Metin Erdem Bursa Uludağ Üniversitesi İ.İ.B.F. Maliye Bölümü, Görükle Kampüsü, Bursa merdem@uludag.edu.tr 02242941096
18	Website:
19	Objective of the Course:	This course aims to explain the main concepts on the scope of public sector, public expenditures, public income, budget, public finance policy, local government finance.
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 define the purposes of public financ;
2	To be able to define the kinds and effects of public ;
3	To be able to explain the main concepts related to tax as a kind of public finance and their features;
4	To be able to explain and comments budget’ principles functions and various.;
5	To be able to evaluate the legal and fiscal structures of local government finance.;
6	To be able to establish relationship between the means and purposes of public finance policy;

22	Course Content:

Week	Theoretical	Practical
1	The basic of public finance science: Methods and approaches
2	The conditions of market economy’ operation and The intervention of government on economy
3	The features of public economy and public goods
4	Public expenditures: Definition, theoretical views, features and the restraints of public expenditures issue
5	The classification of public expenditures: Administrative and scientifically classifications
6	The basic concepts relating to taxation: Subject, tax payer, taxable event, tax exception and exemption, tax base and tax rate
7	The tax burden and tax incidence (MİDTERM EXAM)
8	The classification type of taxes and tax principals
9	Income taxes: Indıvidual income tax and corporate tax
10	Expenditure taxes and wealth taxes
11	Government debt: Debt and tax, the reasons, types, technique and administration of debt
12	Budget: The concept, features, theories, principles, systems and types of budget, the process and audit of budget
13	Local government finance: The reasons of existence, income distribution and revenue sources
14	The subject, importance, purposes and tools of public finance policy

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