Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Financial Incentive System

Course Code	: MLY211
Course Type	: Area Elective
Couse Group	: First Cycle (Bachelor's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 5

Objectives of the Course

The aim of this course is to teach the role of financial incentives in public finance and their impact on economic development. It aims to provide students with knowledge about various types of financial incentives, their methods of implementation, and their contributions to achieving economic goals. Additionally, the course will focus on financial incentive systems in Turkey and around the world, and discuss their effects on economic development and the investment environment.

Course Content

This course covers the definition, types, and impact of financial incentives on economic development. Students will learn how the government uses financial incentives, such as tax reductions, subsidies, and credit incentives, and how these tools are directed toward businesses and individuals. Additionally, the course will examine financial incentive systems in Türkiye, international practices, and the role of these incentives in economic growth and investments.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the basic concepts of financial incentive systems and their impact on economic development.
2.	The student will be able to analyze various types of financial incentives (tax incentives, subsidies, credit incentives, etc.).
3.	The student will be able to discuss the financial incentive system in Türkiye, along with its advantages and challenges.
4.	The student will be able to evaluate the impact of financial incentives on economic growth and investments.
5.	The student will be able to compare international financial incentive practices with those in Türkiye.

Recommended or Required Reading

1.	Aytaç Eker, Avrupa Birliği nde ve Türkiye de Teşvik Sistemleri ve Teşvik Politikaları, İzmir.
2.	Tresch, R. W. (2015). Public Sector Economics: Theory, Policy, and Practice. Palgrave Macmillan.

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Financial Incentive Systems; Definition of financial incentives, their role in public finance, and their impact on the economy.

Week 2 - Theoretical

Types of Incentives; Tax incentives, subsidies, credit incentives, and other financial incentive types.

Week 3 - Theoretical

Tax Incentives; Tax reductions, tax credits, VAT, and special consumption tax incentives.

Week 4 - Theoretical

Subsidies; Government-provided subsidies and their economic effects.

Week 5 - Theoretical

Credit Incentives; Low-interest loans and government-backed financing tools.

Week 6 - Theoretical

Impact of Incentives on Investors; Effects of investment incentives on businesses and investments.

Week 7 - Theoretical

Export and Foreign Trade Incentives; Foreign trade and export incentives, tax exemptions, and incentive systems.

Week 8 - Theoretical

Financial Incentives in Türkiye; Financial incentive systems implemented in Türkiye, advantages, and disadvantages.

Week 9 - Theoretical

Financial Incentives in Europe and Worldwide; International incentive systems, applications in the European Union and other countries.

Week 10 - Theoretical

Economic Growth and the Impact of Incentives; The effects of financial incentives on economic growth, development, and employment.

Week 11 - Theoretical

Social Policies and Financial Incentives; Social incentives, welfare state, and the social impact of financial incentives.

Week 12 - Theoretical

Sustainability of Financial Incentives; Sustainable incentive policies, long-term effects, and financial sustainability.

Week 13 - Theoretical

Auditing and Transparency of Financial Incentives; Auditing of financial incentives, transparency, and accountability.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, and discussions on the future of financial incentives.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	3	3	84
Midterm Examination	1	12	1	13
Final Examination	1	24	1	25
TOTAL WORKLOAD (hours)				122

Contribution of Learning Outcomes to Programme Outcomes

	PÇ-1	PÇ-2	PÇ-3	PÇ-4	PÇ-5	PÇ-6	PÇ-7	PÇ-8	PÇ-9	PÇ-10
OÇ-1	5	5	5	4	5	4	5	5	4	3
OÇ-2	5	4	5	5	4	5	4	4	5	4
OÇ-3	4	4	5	4	4	4	5	4	4	4
OÇ-4	4	4	4	5	4	4	3	3	3	4
OÇ-5	5	5	5	4	5	5	4	5	5	4