Information Package

Program of Accounting and Financial Management

TBF444

PUBLIC FINANCE

Course Code
TBF444
Semester
-
Theory+Practice
3 + 0
ECTS
5
Course TypeElective Course
Course LevelBachelor's Degree
Year of Study-
Semester-
ECTS5
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Understand and interpret problems related to public administration.
  2. Acquire knowledge of legal concepts related to public administration.
  3. Gain information about public economic activities.
  4. Recognize the systems of government budgeting.
  5. Learn the mechanisms of government revenue generation.
  6. Understand the methods of tax calculation.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThis course aims to provide a comprehensive study of the public sector and public services, evaluate the qualitative and quantitative development of public expenditures in a comparative manner, define public revenues, and examine tax theory in detail. The course also focuses on local government finance, public enterprises, and borrowing, preparing students for the business world with a broad perspective on public finance.
Course Contents
WEEK TOPICS
1st Week Government activities and financing techniques
2nd Week The evolution of fiscal science
3rd Week Economic activities of the state
4th Week Public economy
5th Week Monetary definition of government activities
6th Week National accounting
7th Week Decision-making in government activities (budget)
8th Week Midterm exam
9th Week Financing government activities
10th Week Monetary operations of the state, Treasury operations, and government borrowing
11th Week Definition of taxation, major tax concepts, tax rules, and instruments used in enforcing power
12th Week Taxation techniques, types of taxes
13th Week Tax systems, tax burden
14th Week Tax pressure
Recommended or Required ReadingÇakır, T., Moğol, T., Ataç, E., Heper, F., Dönmez, R., Ataç, B., & Varcan, N. (2003). Kamu maliyesi. Anadolu Üniversitesi Açıköğretim Fakültesi Yayını.

Stiglitz, J. E. (1994). Kamu kesimi ekonomisi (Ö. F. Batırel, Trans.). Marmara Üniversitesi Yayınları.
Planned Learning Activities and Teaching Methods
  • Lecture
  • Project
  • Discussion
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
Individual or group work 14 3 42
Preparation for Final exam 1 40 40
Course hours 13 3 39
Preparation for Midterm exam 1 20 20
Laboratory (including preparation)
Final exam 1 1 1
Homework
Total Work Load143
Total Work Load / 30 (h)4.76
ECTS Credit of the Course5
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2 LO3 LO4 LO5 LO6
K1
K2
K3 X X X X X X
K4
K5
K6
K7