Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
180400504103	PUBLIC FINANCE	Compulsory	2	4	5

Level of Course Unit

First Cycle

Objectives of the Course

In conceptual sense, the course aims to teach the definition, scope and functions of the public sector as well as the definition and types of the public expenses. In theoretical sense, the course tries to acquaint the student with the characteristics of public finance and state budget, which is the area for the application of state expenses and revenues.

Name of Lecturer(s)

Dr. Öğr. Üyesi Polad ALİYEV

Learning Outcomes

1	1 Define the basic concepts of public finance.
2	2 o be able to classify the financial instruments by defining the public financial sector within the framework of the state's defined basic functions and to explain the public sector's place in the national economy with examples.
3	3 To be able to analyze the economic, financial and social effects of public sector activities.
4	4 To be able to explain the types of public expenditures and public incomes, and to anticipate economic and social implications.
5	5 Evaluate the results of state budget implementations
6	6 To be able to determine and interpret the basic issues of public finance by establishing a cause-effect relationship.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Public sector; public sector in economic ecoles; public choice theory; public decision making mechanisms, living problems and solution proposals.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	1 The Subject of Public Finance and Its Place in Other Scientific Branches
2	2 Public Economic Activities, Causes, Objectives and Various Opinions about Public Economic Activities
3	3 Definition of public spending, development and general effects on the economy
4	4 Types of Public Revenues and General Tax Theory
5	5 General Tax Theory
6	6 Classification of Taxes
7	7 Definition of Taxation Principles, Purposes and Classification
8	8 Burden of Tax, Expense of Tax and Reflection of Tax
9	9 Reasons for Government Debt, Classification of Debt and Management of Government Debt
10	10 Budget Concept, Historical Development of Budget Concept, Budget Functions, Budget Theory and Budget Systems
11	11 Types of Budget in the Turkish Budget System, Budget Process
12	12 Turkish Budget System (continuation)
13	13 Emergence and development of the Finance Policy
14	14 Conflicts between the purposes of the Finance Policy

Recommended or Required Reading

Öztürk, N., Kamu Ekonomisi, Ekin Kitabevi, Bursa, 2011Maliye, Oktaylar, H.C., KPSS-A Maliye, Yargı Yayınları, 2013-10-03 KPSS Maltepe Yayınları

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	12	3	36
Question-Answer	10	1	10
Self Study	3	4	12
Individual Study for Mid term Examination	5	5	25
Individual Study for Final Examination	5	10	50
TOTAL WORKLOAD (hours)			136

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14
LO1	4	4	4	4	4	4	4	4	4	4	4	4	4	4
LO2	4	4	4	4	4	4	4	4	4	4	4	4	4	4
LO3	4	4	4	4	4	4	4	4	4	4	4	4	4	4
LO4	4	4	4	4	4	4	4	4	4	4	4	4	4	4
LO5	5	5	5	5	5	5	5	5	5	5	5	5	5	5
LO6	3	3	3	3	3	3	3	3	3	3	3	3	3	3

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High