
| Course Code | : MLY414 |
| 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 |
To examine public budget and budget types, developed budget classification and systems in accordance with public decision making process.
Define the public budget with its functions and principles. Recognize the budget systems and distinguish the differences in terms of budget principles. Explains the analytical budget classification (ABS), which is the basis for budget classification, in terms of Expenditures-Income and the classification of deficit and surplus.
| Assoc. Prof. Aynur UÇKAÇ |
| 1. | Acquiring a comprehensive understanding of the principles and criteria of taxation. |
| 2. | Knows and evaluates the characteristics of economic development and public revenues. |
| 3. | Knows and evaluates the classification of taxes. |
| 4. | Knows the basic conceptual framework of taxation. |
| 5. | Acquires analytical skills related to taxation. |
| 1. | Prof. Dr. Kenan Bulutoğlu(2008). Introduction to Public Economics, Ankara. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| 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 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 3 | 4 |
OÇ-2 | 5 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 3 | 4 |
OÇ-3 | 5 | 5 | 5 | 4 | 4 | 5 | 4 | 5 | 3 | 4 |
OÇ-4 | 5 | 5 | 5 | 4 | 5 | 5 | 5 | 5 | 3 | 5 |
OÇ-5 | 5 | 4 | 4 | 4 | 5 | 4 | 5 | 5 | 3 | 5 |