COURSE SYLLABUS

PUBLIC FINANCE

1	Course Title:	PUBLIC FINANCE
2	Course Code:	MVUZ110
3	Type of Course:	Compulsory
4	Level of Course:	Short Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	3
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:	Prof. Dr. SEMA AY
16	Course Lecturers:	Prof. Dr. MEtin ERDEM
17	Contactinformation of the Course Coordinator:	semay@uludag.edu.tr
18	Website:
19	Objective of the Course:	The object of the course is to general explanations about the science of finance and introduce government economic activities
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to classify the economic activities of public;
2	To be able to get information about the reasons for the market economy and the state intervening in the economy;
3	To be able to get theoretical knowledge about the properties and effects of public expenditure;
4	To be able to aware of the nature and main types of public revenues;
5	To be able to get information about the historical development and theories trying to show of the justness of taxation;
6	To be able to get information about the basic concepts with regard to taxation and the types of taxes;
7	To be able to get information about the concept and functions of the Budget;
8	To be able to become informed about the process of budget;

22	Course Content:

Week	Theoretical	Practical
1	General explanations of the science of Finance
2	Public economics and the state's reasons for intervening in the economy
3	Public expenditures, characteristics and effects
4	The main types of public revenues
5	Historical development of taxation, the basic concepts with regard to taxation
6	Tax systems and tax types (income taxes)
7	Tax systems and types of tax (taxes on capital expenditures)
8	Midterm Exam and Repetition of the Subject
9	Types and systems of tax (taxes on wealth-1)
10	Types and systems of tax (taxes on wealth-2)
11	Macro-economic effects of taxes
12	Micro-economic effects of taxes
13	The concept of budget and budget systems
14	Budget process

23	Textbooks, References and/or Other Materials:	1. Doğan ŞENYÜZ, Mehmet YÜCE, Adnan GERÇEK (2011), Türk Vergi Sistemi Dersleri, Ekin Kitabevi, ANKARA 2. Metin TAŞ, Şükrü KIZILOT (2011), Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayınevi, ANKARA Recommended Resources: Vergi Usul Kanunu
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

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