Information Package / Course Catalogue
Public Finance Policy
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
Objectives of the Course

To examine public budget and budget types, developed budget classification and systems in accordance with public decision making process.

Course Content

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.

Name of Lecturer(s)
Assoc. Prof. Aynur UÇKAÇ
Learning Outcomes
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.
Recommended or Required Reading
1.Prof. Dr. Kenan Bulutoğlu(2008). Introduction to Public Economics, Ankara.
Weekly Detailed Course Contents
Week 1 - Theoretical
Fundamental Principles and Standards of Taxation
Week 2 - Theoretical
The Relationship Between Economic Development and the Composition of Public Revenues
Week 3 - Theoretical
Classification of Sales Taxes (Selective Sales Taxes,General Sales Taxes)
Week 4 - Theoretical
Tax Incidence of Sales-Based Taxation
Week 5 - Theoretical
Classification of Property Taxes
Week 6 - Theoretical
The Concept of Income
Week 7 - Theoretical
Income Tax Rate Schedule
Week 8 - Theoretical
Tax Incidence in Property Taxation
Week 9 - Theoretical
Economic Impacts and Tax Incidence of Income Taxation
Week 10 - Theoretical
Corporate Tax Incidence
Week 11 - Theoretical
Economic Impacts and Tax Incidence of Estate and Inheritance Taxes
Week 12 - Theoretical
Benefit-Based Taxes
Week 13 - Theoretical
A Comparative Analysis of Ability-to-Pay and Benefit-Based Taxation Principles
Week 14 - Theoretical
A Comprehensive Discussion Based on Key Theoretical Concepts Covered in the Course"
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
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
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
Adnan Menderes University - Information Package / Course Catalogue
2026