The aim of this course is to examine the historical development of the concept of public finance and the fiscal systems applied in various civilizations. It aims to help students understand how the state's revenue and expenditure systems have evolved over time and how they laid the foundation for modern public finance. Additionally, the course focuses on the financial structures of the Ottoman and Republican periods to understand the historical transformation of public finance in Türkiye.

This course covers the historical development of the concept of public finance and fiscal systems in different civilizations. It offers a broad historical perspective, ranging from the tax systems in early states to the fiscal regulations in Ancient Rome and Greece. Additionally, the financial structures of the Ottoman Empire and the Turkish Republic are examined, discussing how fiscal policies have changed and evolved over time. The course aims to provide an understanding of how historical fiscal transformations have influenced today's public finance.