| TYPE OF COURSE UNIT | Elective Course |
| LEVEL OF COURSE UNIT | Bachelor's Degree |
| YEAR OF STUDY | 3 |
| SEMESTER | - |
| NUMBER OF ECTS CREDITS ALLOCATED | 5 |
| NAME OF LECTURER(S) | . Servıs Servıs
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Can examine budget systems, the effects of public revenues and expenditures on the country's economy and the reflection of taxes.
2) Can understand the basics of taxation, the effects of taxes and expenditures on economic activities and budget systems.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | 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 | Optimal Taxation I, Optimal Taxation II | | 8th Week | Midterm | | 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 |
|
| RECOMENDED 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 | Lecture,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 WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| 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 Workload | | | 141 |
|---|
| Total Workload / 30 | | | 4,7 |
|---|
| ECTS Credits of the Course | | | 5 |
|---|
|
| LANGUAGE OF INSTRUCTION | English |
| WORK PLACEMENT(S) | No |
| | |
