Information Package / Course Catalogue
Public Finance
Course Code: MLY501
Course Type: Non Departmental 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 Public Finance course is designed to provide students with an in-depth understanding of the financial management of the public sector, budgeting processes, and the effects of public spending. This course aims to develop students' analytical thinking skills by examining the fundamental principles of public finance, the effective use of public resources, and the financing of public services. Students will acquire the knowledge and skills necessary to play a critical role in the formulation and implementation of public policies by evaluating the economic and social dimensions of public finance.

Course Content

The Public Finance course covers various topics related to the financial management of the public sector. The content of the course focuses on fundamental elements such as the public budget, budgeting processes, and public expenditures and revenues. Additionally, topics such as tax policies, public debt management, and financial auditing will also be addressed. Students will gain in-depth knowledge about the economic effects of public finance, the financing of public services, and financial sustainability. The course also aims to provide students with a broad perspective by examining the international dimensions of public finance and comparative public finance practices.

Name of Lecturer(s)
Assoc. Prof. Sercan YAVAN
Learning Outcomes
1.The aim of this course is to teach the basic information about public finance, such as public services and in particular the tax financing techniques of the state.
2.To be able to give examples of public goods theory and types and properties of public goods
3.To be able to explain the opinions about the definition of public expenditures
4.To be able to analyze the theories developed about the reasons of public expenditures
5.To be able to evaluate the economic reasons of the state
Recommended or Required Reading
1.Public Finance, Prof. Dr. Hakan AY, Dokuz Eylül University Press, 2025.
2.Vural Şahbenderoğlu, Public Finance (2019), Dorlion Publications.
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and Historical Development of Public Finance
Week 2 - Theoretical
Causes of the economic activities of the public: public goods
Week 3 - Theoretical
Objectives of the economic activities of public opinions, the public sector private goods production, efficiency, the theory of the failure of the public sector
Week 4 - Theoretical
Public expenditures (borders, effects, development)
Week 5 - Theoretical
Public revenues (definition, purpose, types, basic concepts with regard to taxation)
Week 6 - Theoretical
Classification of Taxes
Week 7 - Preparation Work
Classification of Taxes
Week 8 - Theoretical
Classification of Taxes
Week 9 - Theoretical
The principles of taxation, tax burden, the reflection
Week 10 - Theoretical
Government debt (classification, varieties, sources of internal and external debt)
Week 11 - Theoretical
Local governments finance
Week 12 - Theoretical
The state budget
Week 13 - Theoretical
Turkish budget system
Week 14 - Theoretical
Fiscal policy (against economic instability, economic development and fiscal policies to ensure equality in income distribution)
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
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
PÇ-11
PÇ-12
OÇ-1
4
4
2
5
4
4
3
2
5
4
4
2
OÇ-2
4
4
3
5
4
4
3
2
4
4
4
2
OÇ-3
4
5
3
5
5
4
3
2
5
5
4
3
OÇ-4
5
5
3
5
5
4
3
2
5
5
4
3
OÇ-5
5
5
3
5
5
5
3
2
5
5
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026