| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | 3 |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Can examine budget systems, the effects of public revenues and expenditures on the country's economy and the reflection of taxes.
- Can understand the basics of taxation, the effects of taxes and expenditures on economic activities and budget systems.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | In this course, basic concepts such as the field of activity of the public sector, public expenditures, public revenues, budget, fiscal policy and local administrations are examined. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction to Taxation |
|
2nd Week |
Taxation Principles |
|
3rd Week |
Reflection of Taxes I |
|
4th Week |
Reflection of Taxes II |
|
5th Week |
Taxation and Economic Efficiency I |
|
6th Week |
Taxation and Economic Efficiency II |
|
7th Week |
Midterm |
|
8th Week |
Optimal Taxation I, Optimal Taxation II |
|
9th Week |
Taxation of Capital |
|
10th Week |
Taxation in Turkey |
|
11th Week |
Income and Corporate Tax |
|
12th Week |
Consumption Taxes |
|
13th Week |
Taxes on Wealth |
|
14th Week |
Budget Systems and Budgeting in Turkey |
|
| Recommended or Required Reading | Joseph E. Stiglitz, Economics of the Public Sector, 3rd ed. New York: W.W. Norton, 2000. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Total(%) |
|
40 |
| Contribution of In-term Studies to Overall Grade(%) |
|
40 |
| Contribution of Final Examination to Overall Grade(%) |
|
60 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
0 |
0 |
0 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
25 |
25 |
| Laboratory (including preparation) |
0 |
0 |
0 |
| Final exam |
1 |
1 |
1 |
| Homework |
0 |
0 |
0 |
| Total Work Load | 141 |
| Total Work Load / 30 (h) | 4.7 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | English |
|---|
| Work Placement(s) | No |
|---|
