Information Package / Course Catalogue
Public Expenditure Law
Course Code: MHY630
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

It is the detailed examination and evaluation of the legal regulations that constitute the source of Public Expenditure Law which is another important subdivision of fiscal law besides tax law and borrowing law and which can be called as expenditure legislation.

Course Content

Public expenditure and public goods and services, Classification of public expenditures, public expenditure law and the relation of public expenditure law with other branches of science, sources of public expenditure law, taxation of public administrations included in public expenditure public sector and their legal-financial structures, public expenditure public expenditure accounting, public expenditure accounting, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure regulation, public expenditure law, public expenditure law and the Court of Accounts.

Name of Lecturer(s)
Learning Outcomes
1.To learn the application areas of expenditure law
2.Learn about the spending legislation and legal system in Turkey
3.Expansion of time periods and durations, spending law in the statute of limitations
4.Expenditure enforcement, spending offenses and penalties
5.Reconciliation in spending law
Recommended or Required Reading
1.Prof. Dr. Hakan AY, Kamu Maliyesi.
2.Prof. Dr. Kamil TÜĞEN, Devlet Bütçesi.
Weekly Detailed Course Contents
Week 1 - Theoretical
Public Expenditures
Week 2 - Theoretical
Public Expenditures and Classification
Week 3 - Theoretical
Public Expenditures and Classification
Week 4 - Theoretical
Public Expenditure Law
Week 5 - Theoretical
Relation of Public Expenditure Law to Other Science Branches
Week 6 - Theoretical
Sources of Public Expenditure Law
Week 7 - Theoretical
Classification of Public Sector
Week 8 - Intermediate Exam
Midterm
Week 9 - Theoretical
Public Procurement System
Week 10 - Theoretical
Public Expenditure Process
Week 11 - Theoretical
Saving Public Expenditures
Week 12 - Theoretical
Responsibility and Audit in Public Expenditures
Week 13 - Theoretical
Tax Expenditures
Week 14 - Theoretical
Funding Sources of Public Expenditures
Week 15 - Theoretical
Funding Sources of Public Expenditures
Week 16 - Final Exam
Final
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work1201030
Midterm Examination110111
Final Examination115116
TOTAL WORKLOAD (hours)127
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
OÇ-1
3
4
3
4
3
3
4
4
4
OÇ-2
4
4
3
4
4
3
5
5
4
OÇ-3
4
4
3
5
4
3
4
4
5
OÇ-4
4
3
5
4
4
3
4
5
4
OÇ-5
4
3
4
3
4
4
5
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026