| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| LAW1222 | Public Finance | Fall | 0 | 2 | 1 | 4 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | Tr |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. GÜLSEN GÜNEŞ |
| Course Lecturer(s): |
Prof. Dr. GÜLSEN GÜNEŞ |
| 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: | - |
| References: | Osman Pehlivan, “Kamu Maliyesi”, Trabzon 2011. |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | % 0 | |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 40 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 60 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload | |
| Course Hours | 16 | 32 | |
| Laboratory | |||
| Application | |||
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentations / Seminar | |||
| Project | |||
| Homework Assignments | |||
| Quizzes | |||
| Preliminary Jury | |||
| Midterms | 1 | 15 | |
| Paper Submission | |||
| Jury | |||
| Final | 1 | 30 | |
| Total Workload | 77 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |