LAW | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
LAW1222 | Public Finance | Fall Spring |
0 | 2 | 1 | 4 |
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Language of instruction: | Turkish |
Type of course: | Departmental Elective |
Course Level: | Bachelor’s Degree (First Cycle) |
Mode of Delivery: | Face to face |
Course Coordinator : | Prof. Dr. GÜLSEN GÜNEŞ |
Course Lecturer(s): |
Prof. Dr. GÜLSEN GÜNEŞ |
Recommended Optional Program Components: | None |
Course Objectives: | Course objective is to introduce and to evaluate governmental revenues, governmental debts, governmental expenditures and the legal rules related to Court of Accounts in light of main principles of public finance, tax theory and the Constitution. |
The students who have succeeded in this course; I. Examine the financial structure of state and the reasons of necessity for the functioning of this structure. II. Reach and distinguish the legal regulations regarding the financial structure and functioning of state III. Set balance between state incomes, debits, budget and rights of individuals IV. Improves his/her ability to analyze and to estimate the financial issues under constitutional principles. V. Improves his/her interdisciplinary perspective to fiscal rules. VI. Interprets fiscal issues under court desicions. VII. Distinguishes the position, limits and functions of jurist while enacting fiscal rules. VIII. Distinguishes the position, limits and functions of jurist while practicing fiscal rules. IX. Distinguishes the position, limits and functions of jurist while auditing fiscal rules. |
Introduces and evaluates governmental revenues, governmental debts, governmental expenditures and the legal rules related to Court of Accounts in light of main principles of public finance, tax theory and the Constitution. |
Week | Subject | Related Preparation |
1) | Main Terms and Status of Public Finance Law | |
2) | Sources of Public Finance Law | |
3) | Constitutional and Theoretical Bases of Public Finance Law | |
4) | Organizational Structure of Public Finance | |
5) | Types of Public Revenues | |
6) | Taxes, Thoughts Disclosing Legitimacy of Taxes, Functions of Taxes | |
7) | Terms Related to Tax Techniques | |
8) | Tax Principles in Terms of Tax Theory | |
9) | Types of Public Debts and Legal Order of Public Borrowings | |
10) | Types of Public Expenditures and Stages of Public Expenditures | |
11) | Theory of Budget | |
12) | Constitutional Principles Above Budget and Budget Schedule | |
13) | Court of Accounts as Auditing and Judicial Organ | |
14) | Review Before the Final Exam |
Course Notes / Textbooks: | - |
References: | Osman Pehlivan, “Kamu Maliyesi”, Trabzon 2011. |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
Total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 32 |
Midterms | 1 | 15 |
Final | 1 | 30 |
Total Workload | 77 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions. | 4 |
2) | Have the knowledge of legal methodology and methods of comment. | |
3) | Comment the modern legal gains with the historical knowledge. | 5 |
4) | Have the knowledge of philosophical currents of thought which are the bases of legal rules. | 1 |
5) | Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them. | 5 |
6) | Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine. | 3 |
7) | Use at least one foreign language as scientific language. | 1 |
8) | Have the knowledge of the political and juridical foundation of the state. | 4 |
9) | Have the knowledge of the historical development of the rights of individuals and societies and of the basic documents which are accepted throughout this development. | 4 |
10) | Have the ability to resolve the disagreements which can violate the social order in national or international level. | 2 |
11) | Have the ability to prevent the juridical disagreements between individuals. | 1 |
12) | Have the knowledge of international and comparative law systems. | 2 |
13) | Have the knowledge of the construction and the conduct of the national and international commercial relations. | 2 |
14) | Use Turkish in an efficient way both verbal and written. | 5 |
15) | Have the professional and ethical responsibility. | 5 |
16) | Have the knowledge on the European Union’s legislation and institutions. | 2 |
17) | Have the knowledge on juridical regulations and applications related to economical and financial mechanisms. | 5 |
18) | Have the knowledge of the operation of the national and the international judicial bodies. | 3 |