DEGREE PROGRAMMES

: Public Finance

General Description

History

Higher Economy and Trade School, on which contemporary Faculty of Economic and Administrative Sciences was founded upon, was established on September 9th, 1944. It was renamed as Economic and Commercial Sciences Academy on June 8th, 1959 by the by the Law No. 7334. It was included in Ege University as a faculty in 1968. With the establishment of Dokuz Eylül University by Decree Law No. 41 on the Organization of Higher Education Institutions, it was joined the establishment as Faculty of Economics and Administrative Sciences. Contemporarily, the Faculty consists of seven departments which are Business Administration, Economics, Public Finance, Labour Economics and Industrial Relations, Public Administration, Econometrics and Management Information Systems. All departments have both day and evening formal education programmes.
Public Finance Department analyzes financial issues required in public and private sectors in the light of knowledge on economics and law, and gives education on related topics.

Qualification Awarded

The graduates, who have successfully completed all courses in the curriculum of Public Finance Programme, are awarded with the Bachelors Degree in Public Finance.

Level of Qualification

First Cycle (Bachelor's Degree)

Specific Admission Requirements

Registration and admission requirements of Public Finance Programme are in conformance with general requirements of Dokuz Eylül University. These requirements can be accessed through web page http://www.deu.edu.tr/ders-katalog/eng/eng-b6.html.

Specific Arrangements for Recognition of Prior Learning (Formal, Non-Formal and Informal)

The rules and regulations for recognition of prior learning for Public Finance Programme are in conformance with general requirements of Dokuz Eylül University. These rules and regulations can be accessed through web page http://www.deu.edu.tr/ders-katalog/eng/eng-b7.html.

Qualification Requirements and Regulations

Students are required to successfully complete all courses of the programme (equivalent to 240 ECTS total) and obtain a minimum average grade point of 2.00 out of 4.00. In addition, conditions in the relevant articles of the second and fourth parts of the Associate and Bachelors Degree Education and Examination Regulations (http://www.deu.edu.tr/DEUWeb/Icerik/Icerik.php KOD=5683) should be met.

Profile of the Programme

Education period of the undergraduate programme in Public Finance is a total of 5 years (8 semesters) with one year preparatory. Courses included are in fields of public finance, tax, accounting, economics, statistics, mathematics and law. Over the education period, main focus of courses is on topics of public finance. There also are elective courses that can be selected for specialization in various fields. Some of these elective courses are thought in English and/or French and Erasmus exchange students can be registered to these courses. In addition, local students can benefit both from Farabi Exchange Program through Turkish Universities and Erasmus exchange Program through European universities for one or two semesters.
In the 2012-2013 Academic Year, Department of Public Finance continues education and research activities with an academic staff consists of 5 professors, 5 associate professor, 4 assistant professors and 12research assistants.

Key Learning Outcomes

1   Will have the basic theoretical knowledge about Economics and Administrative Sciences.
2   Will have the theoretical knowledge in the field of public finance, interprets this information, evaluates this information with a critical approach and makes suggestions.
3   Will have the information in the field and practical knowledge, and transmits this information to the person concerned and institutions.
4   Knows the field of fiscal policy applications, reviews, develops solutions.
5   Knowledgeable about the preparation and implementation of the state budget and will share this information with related persons and institutions.
6   Open to teamwork,compliant and inclinable.
7   Uses the information in the field of finance, in accordance with.social, scientific and ethical values in business.
8   Uses the information and communication technologies necessitated by the field of finance.
9   Is capable of oral and written expression.
10   Follows,comprehends, and establishes connection between the local,regional,national and international developments in the field of finance
11   Is capable of using access to knowledge and information.
12   Will have the ability of strategic thinking, planning, and to manage.

Occupational Profiles of Graduates with Examples

Titles of graduates of Public Finance Undergraduate Programme differ due to the institution of employment and position. Graduates working in public sector can serve in monitoring and implementation tasks. Monitoring task is implemented under the title of tax inspector in the Ministry of Finance. Employees working in implementation tasks are Treasurer, Director of Revenue, Director of Accounting, Revenue Specialist, and the officers of tax office. These employees can work in municipalities and provincial administrations. Graduates can also be employed as district administrator, administrative-law judge in the Ministry of Justice, inspectors in the Ministry of Trade and Customs, auditor and specialists, specialists in the regulatory and supervisory agency specialists in development agencies, specialists and inspectors in the public and private banks, inspectors within all the public and private institutions, auditors, specialists, independent auditors, fiscal analysts. They also can be employed as research assistant and lecturer in the universities. They can work under the titles of certified public accountant, chartered accountant, customs broker.
Briefly, graduates can find employment in the Ministry of Finance, Central Bank of Turkish Republic, Public Economic Enterprises, Ministry of Development, Local Governments, Court of Auditors, Department of Treasury, Ministry of Economics, Ministry of the Internal Affairs, Ministry of Justice, Universities and in different public and private sector institutions.

Access to Further Studies

The graduates who completed undergraduate programmes requirements successfully can register to second and third cycle pogrammes (masters and doctorate) of national and international higher education institutions if they can meet the related requirements.

Course Structure Diagram with Credits

There are a total of 99 courses under Public Finance undergraduate programme. Of those courses, 56 are compulsory and 43 are elective. 13 of elective courses are Erasmus courses. Students select 8 of these elective courses over eight semesters of education. Elective/compulsory courses ratio is 12,5 %. Considering ECTS credits, this ratio is 12,5 %. 32 of the compulsory courses and 11 of the elective courses are offered by other departments of the faculty.
T: Theoretical P: Practice L: Laboratory
B: Spring Semester G: Fall Semester H: Full Year
1 .Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 ATA 1001 PRINCIPLES OF ATATURK AND HISTORY OF THE TURKISH REVOLUTION I REQUIRED 2 0 0 2
G 2 IBF 1001 BASIC NOTIONS OF LAW REQUIRED 3 0 0 4
G 3 IBF 1003 SOCIAL PSYCHOLOGY REQUIRED 3 0 0 3
G 4 IBF 1005 MATHEMATICS I REQUIRED 3 0 0 4
G 5 IKT 1001 INTRODUCTION TO ECONOMICS I REQUIRED 3 0 0 4
G 6 ISL 1003 BUSINESS REQUIRED 3 0 0 3
G 7 ISL 1005 FINANCIAL ACCOUNTING I REQUIRED 3 0 0 4
G 8 TDL 1001 TURKISH LANGUAGE I REQUIRED 2 0 0 2
G 9 YDİ 1009 FOREIGN LANGUAGE I (ENGLISH) REQUIRED 3 0 0 3
G 0 - ELECTIVE COURSE ELECTIVE - - - 1
TOTAL:   30
 
1 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 BDE 1001 PHYSICAL EDUCATION I ELECTIVE 1 0 0 1
G 2 GSM 1001 MUSIC I ELECTIVE 1 0 0 1
G 3 GSR 1001 PAINTING I ELECTIVE 1 0 0 1
 
2. Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 ATA 1002 PRINCIPLES OF ATATURK AND HISTORY OF THE TURKISH REVOLUTION II REQUIRED 2 0 0 2
B 2 EMT 1004 BASIC INFORMATION TECHNOLOGIES REQUIRED 3 0 0 3
B 3 IBF 1006 MATHEMATICS II REQUIRED 3 0 0 4
B 4 IKT 1002 INTRODUCTION TO ECONOMICS II REQUIRED 3 0 0 4
B 5 ISL 1004 FINANCIAL ACCOUNTING II REQUIRED 3 0 0 4
B 6 KMY 1010 CONSTITUTIONAL LAW REQUIRED 3 0 0 4
B 7 MLY 1002 PUBLIC FINANCE I REQUIRED 3 0 0 3
B 8 TDL 1002 TURKISH LANGUAGE II REQUIRED 2 0 0 2
B 9 YDİ 1008 FOREIGN LANGUAGE II (ENGLISH) REQUIRED 3 0 0 3
B 0 - ELECTIVE COURSE ELECTIVE - - - 1
TOTAL:   30
 
2 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 BDE 1002 PHYSICAL EDUCATION II ELECTIVE 1 0 0 1
B 2 GSM 1002 MUSIC II ELECTIVE 1 0 0 1
B 3 GSR 1002 PAINTING II ELECTIVE 1 0 0 1
 
3 .Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 IBF 2003 STATISTICS REQUIRED 3 0 0 5
G 2 ISL 2015 ADJUSTING ENTRIES IN ACCOUNTING REQUIRED 3 0 0 5
G 3 ISL 2026 LAW OF OBLIGATIONS REQUIRED 3 0 0 4
G 4 MLY 2003 FISCAL HISTORY REQUIRED 3 0 0 6
G 5 MLY 2005 PUBLIC FINANCE II REQUIRED 3 0 0 6
G 0 - ELECTIVE COURSE ELECTIVE - - - 4
TOTAL:   30
 
3 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 ERA 2601 PUBLIC FINANCE: THEORY AND PRACTICE ERASMUS 3 0 0 6
G 2 IBF 2001 READING AND SPEAKING IN FOREIN LANGUAGE ELECTIVE 3 0 0 4
G 3 IKT 2013 MICROECONOMICS ELECTIVE 3 0 0 4
G 4 KMY 2008 CIVIL LAW ELECTIVE 3 0 0 4
G 5 MLY 2015 GLOBAL FISCAL DEVELOPMENTS ELECTIVE 3 0 0 4
 
4. Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 IKT 2008 MACROECONOMICS REQUIRED 3 0 0 4
B 2 ISL 3031 BUSINESS FINANCE REQUIRED 3 0 0 5
B 3 ISL 3033 BUSINESS LAW REQUIRED 3 0 0 5
B 4 MLY 2006 TURKEY'S FISCAL STRUCTURE REQUIRED 3 0 0 5
B 5 MLY 2012 PUBLIC BUDGETING I REQUIRED 3 0 0 6
B 0 - ELECTIVE COURSE ELECTIVE - - - 5
TOTAL:   30
 
4 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 ERA 2606 GOVERNMENT BUDGETING I ERASMUS 3 0 0 6
B 2 ERA 2608 GOVERNMENT BUDGETING I ERASMUS 3 0 0 6
B 3 MLY 2008 FISCAL SOCIOLOGY ELECTIVE 3 0 0 5
B 4 MLY 2016 NEW DEVELOPMENTS ON PROVIDING PUBLIC SERVICES ELECTIVE 3 0 0 5
B 5 MLY 2066 PROFESSIONAL FOREIGN LANGUAGE I ELECTIVE 3 0 0 5
 
5 .Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 ISL 3036 LAW OF NEGOTIABLE INSTRUMENTS REQUIRED 3 0 0 5
G 2 MLY 3001 PARAFISCALITY RESPONSIBILITIES REQUIRED 3 0 0 5
G 3 MLY 3005 PUBLIC ECONOMICS REQUIRED 3 0 0 5
G 4 MLY 3007 TAX PROCEDURE CODE REQUIRED 3 0 0 5
G 5 MLY 3013 PUBLIC BUDGETING II REQUIRED 3 0 0 6
G 0 - ELECTIVE COURSE ELECTIVE - - - 4
TOTAL:   30
 
5 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 CEK 4010 LABOUR LAW PRACTICES ELECTIVE 3 0 0 4
G 2 ERA 3605 PUBLIC SECTOR ECONOMICS: CONCEPTS AND POLICIES ERASMUS 3 0 0 5
G 3 ERA 3607 GOVERNMENT BUDGETING II ERASMUS 3 0 0 6
G 4 ERA 3609 GOVERNMENT BUDGETING II ERASMUS 3 0 0 5
G 5 MLY 3011 CUSTOM PROCEDURE AND APPLICATIONS ELECTIVE 3 0 0 4
G 6 MLY 3015 FISCAL STRUCTURE OF EUROPEAN UNION ELECTIVE 3 0 0 4
G 7 MLY 3067 PROFESSIONAL FOREIGN LANGUAGE II ELECTIVE 3 0 0 4
 
6. Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 MLY 3004 TAX LAW I REQUIRED 3 0 0 5
B 2 MLY 3006 LOCAL GOVERNMENT FINANCE REQUIRED 3 0 0 5
B 3 MLY 3008 BUDGETARY POLICY REQUIRED 3 0 0 5
B 4 MLY 3010 PUBLIC DEBT REQUIRED 3 0 0 5
B 5 MLY 3028 THE TREASURY REQUIRED 3 0 0 5
B 0 - ELECTIVE COURSE ELECTIVE - - - 5
TOTAL:   30
 
6 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 ERA 3606 PUBLIC DEBT ERASMUS 3 0 0 5
B 2 ERA 3610 PUBLIC FINANCE POLICY IN LESS DEVELOPED COUNTRIES IN GLOBALIZATION PROCESS ERASMUS 3 0 0 5
B 3 IBF 3002 FOREIGN LANGUAGE FOR BUSINESS ELECTIVE 3 0 0 5
B 4 IKT 3005 ECONOMIC POLICY ELECTIVE 3 0 0 5
B 5 IKT 3028 MONETARY THEORY AND POLICY ELECTIVE 3 0 0 5
B 6 MLY 3026 PUBLIC EXPENDITURE LAW ELECTIVE 3 0 0 5
 
7 .Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 KMY 3015 ADMINISTRATIVE LAW REQUIRED 3 0 0 4
G 2 MLY 4005 FISCAL POLICY I REQUIRED 3 0 0 5
G 3 MLY 4007 INTERNATIONAL FINANCIAL INSTITUTIONS REQUIRED 3 0 0 4
G 4 MLY 4009 PUBLIC FINANCE AUDITING REQUIRED 3 0 0 4
G 5 MLY 4011 TAX LAW II REQUIRED 3 0 0 4
G 6 MLY 4013 ECONOMICS OF TAXATION REQUIRED 3 0 0 4
G 0 - ELECTIVE COURSE ELECTIVE - - - 5
TOTAL:   30
 
7 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
G 1 ERA 4603 INTERNATIONAL FINANCE FOUNDATIONS ERASMUS 3 0 0 4
G 2 ERA 4605 PUBLIC FINANCE POLICY I ERASMUS 3 0 0 5
G 3 ERA 4607 TAXATION ECONOMY ERASMUS 3 0 0 4
G 4 IKT 3009 INTERNATIONAL ECONOMICS ELECTIVE 3 0 0 5
G 5 ISL 2004 COST ACCOUNTING ELECTIVE 3 0 0 5
G 6 ISL 3009 FINANCIAL STATEMENTS ANALYSIS ELECTIVE 3 0 0 5
G 7 MLY 4019 TAX PLANNING ELECTIVE 3 0 0 5
G 8 MLY 4021 CONTEMPORARY APPROACHES IN PUBLIC FINANCE ELECTIVE 3 0 0 5
G 9 MLY 4023 STATE OWNED ENTERPRISES AND PRIVATISATION ELECTIVE 3 0 0 5
G 10 MLY 4025 TAX ENFORCEMENT LAW ELECTIVE 3 0 0 5
 
8. Semester:
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 ISL 4002 INVESTMENT PROJECT ANALYSIS REQUIRED 3 0 0 5
B 2 MLY 4004 FISCAL POLICY II REQUIRED 3 0 0 5
B 3 MLY 4006 FISCAL JUDGEMENT REQUIRED 3 0 0 4
B 4 MLY 4008 TAX APPLICATIONS REQUIRED 3 0 0 4
B 5 MLY 4010 PUBLIC CHOICE REQUIRED 3 0 0 4
B 6 MLY 4012 INTERNATIONAL PUBLIC FINANCE REQUIRED 3 0 0 3
B 0 - ELECTIVE COURSE ELECTIVE - - - 5
TOTAL:   30
 
8 .Semester: Elective Course
Semester No Course Unit Code Course Unit Title Course Unit Type T P L ECTS
B 1 ERA 4602 INTERNATIONAL FINANCE ERASMUS 3 0 0 3
B 2 ERA 4604 PUBLIC FINANCE POLICY II ERASMUS 3 0 0 5
B 3 ERA 4606 PUBLIC CHOICE ERASMUS 3 0 0 4
B 4 IKT 4006 DEVELOPMENT ECONOMICS ELECTIVE 3 0 0 5
B 5 IKT 4026 TURKISH ECONOMY ELECTIVE 3 0 0 5
B 6 MLY 4024 FINANCIAL MARKETS ELECTIVE 3 0 0 5
B 7 MLY 4026 FISCAL STABILITY POLICY IMPLEMENTATIONS ELECTIVE 3 0 0 5
B 8 MLY 4028 INTERNATIONAL TAX LAW ELECTIVE 3 0 0 5
B 9 MLY 4030 FISCAL INCENTIVE SYSTEM ELECTIVE 3 0 0 5
B 10 MLY 4032 TAX POLICY AND PRESSURE GROUPS ELECTIVE 3 0 0 5
B 11 MLY 4036 FISCAL DISCIPLINE AND FISCAL RULES ELECTIVE 3 0 0 5
 

Examination Regulations, Assessment and Grading

Evaluation and assessment methods for each course are defined in the course details prepared by the faculty member/s that can be reached in the Information Package. The relevant articles of ASSOCIATE AND UNDERGRADUATE EDUCATION AND EXAM REGULATIONS (http://www.deu.edu.tr/DEUWeb/Icerik/Icerik.php KOD=5683) of the Council of Higher Education and EDUCATION AND EXAM APPLICATION REGULATIONS of Faculty of Economics and Administrative Sciences at Dokuz Eylül University (http://www.iibf.deu.edu.tr/sanal_ ogrenci/ sayfa=genel/yonetmelikler/ogretim_sinav_uygulama_esaslari.htm) are applied to the exam and course grades.

Graduation Requirements

Graduation requirements are as described in the Qualification Requirements and Rules section. The requirement for graduation is to complete all of the courses in the programme (equivalent to 240 ECTS total) successfully and to have a CGPA of minimum 2.00 out of 4.00. Also, second and fourth parts of the articles of the conditions in the Associate and Undergraduate Education and Examination Regulations must be met (http://www.deu.edu.tr/DEUWeb/Icerik/Icerik.php KOD=5683).

Mode of Study (Full-Time, Part-Time, E-Learning )

Full-time

Programme Director or Equivalent

Programme Director: Prof.Dr. Kâmil TÜĞEN
e-mail: : kamil.tugen@deu.edu.tr
ECTS / DS Coordinators: Assistant Prof. Dr. Haluk TANDIRCIOĞLU -Assistant Prof. Dr. Ayşe GÜNAY BEKÂR
e-mail: haluk.tandirci@deu.edu.tr ayse.gunay@deu.edu.tr
Address: Dokuz Eylül University, Faculty of Economics and Administrative Sciences, Department of Public Finance Dokuzcesmeler Campus 35160 Buca İZMİR TURKEY
Telephone: 0090 232 3010266