The aim of this course is to enable students to understand the fundamental concepts of public finance, the role of the public sector in the economy, and the theoretical and practical aspects of public revenues, public expenditures, budgets, and public borrowing. The course will evaluate the functioning of public financial management, the economic and social impacts of financial events, and current applications of fiscal policies, aiming to develop students' analytical thinking and professional evaluation skills related to public finance.

The definition, scope, and development of public finance, the role and functions of the public sector in the economy, public services, the classification and effects of public expenditures, public revenues, non-tax revenues, the fundamental principles of tax theory, public debt, the concept and principles of the budget, fiscal policy instruments, fiscal balance, fiscal discipline, fiscal sustainability, the public financial management system in Türkiye, and current financial developments are covered in this course.