1	Course Title:	PUBLIC FINANCE II
2	Course Code:	MAL2101
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	6
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. METIN ERDEM
16	Course Lecturers:	Prof.Dr. İsmail Tatlıoğlu Prof.Dr. Filiz Giray
17	Contactinformation of the Course Coordinator:	Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü İsmail@uludag.edu.tr Tel: 0224 2941080
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

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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, 2011 2. Özhan Uluatam, Kamu Maliyesi, 2001 3. Halil Nadaroğlu, Kamu Maliyesi, 1987. 4. Abdurrahman Akdoğan, Kamu Maliyesi, 1993
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
Information

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	3	10	30
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	30	30
Others	1	40	40
Final Exams	1	40	40
Total WorkLoad			182
Total workload/ 30 hr			6,07
ECTS Credit of the Course			6

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 5 4 4 3 4 3 5 5 5 2 LO2 5 4 4 4 4 5 4 4 4 4 LO3 4 5 5 4 4 3 5 5 4 3 LO4 5 5 3 3 4 3 5 4 3 3 LO5 4 4 4 5 4 4 5 3 5 4 LO6 4 5 3 5 3 4 4 5 4 3

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High