COURSE UNIT TITLE

: ANALYSIS OF PUBLIC REVENUE

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 5204 ANALYSIS OF PUBLIC REVENUE COMPULSORY 3 0 0 5

Offered By

Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR COŞKUNCAN AKTAN

Offered to

Master of Public Finance

Course Objective

Analysis of Public Revenues take a great part of public finance in terms of its context and volume. The main objectives are classification of public revenues in public finance, its effects, evaluation of the effects of new conditions come out with globalization process on public revenues, collection of information by graduate students with literature researches related to the factors affect public revenues and laws and presentation of these informations by a report.

Learning Outcomes of the Course Unit

1   Be able to understand the concept, context and classifications of Public Revenues
2   Be able to understand cleary the objective of taxation, its development and for how politics it is use to improving income distribution.
3   Be able to compare public revenues and systems in terms of globalization and economic integration processes.
4   Be able to analyze the factors that affect the public revenues and legislations.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The concept of public revenues, its scope and classification
2 The historical background and objective of Taxation as a public revenue
3 The relations of Public Revenues- Poverty and justice in the distribution of income
4 The relations of Public Revenues-Customs Union
5 Changes occured in tax systems in the globalization process
6 Global Public Goods and its financing
7 Pressure groups as factors that affect public revenues and legislations
8 Pressure Groups- Army and Media
9 The typologies of Pressure groups
10 Factors affect the effectiveness of pressure groups and pressure methods they implement
11 Pressure Groups Politics Relations and affection areas
12 Relations of Public Economy-Pressure Groups
13 The process of tax legislations in Turkey and Pressure Groups
14 Legal regulations done against public revenues in Turkey and Pressure Groups

Recomended or Required Reading

Salih TURHAN; Vergi ve Teori Politikası, Filiz Kitabevi, 1993.
Aytaç EKER, Asuman ALTAY ve Mustafa SAKAL, Maliye Politikası (Teori, Ilkeler ve Yöntemler), Izmir 2009.
Hakan Ay, Vergi Politikaları Baskı Grupları, Izmir-2007
Yardımcı Kaynaklar:
B.Kovancılar-M.Miynat-S.Bursalıoğlu, Kamu Maliyesinde Küresel Değişmeler
Kriz Ortamında Vergi Politikalarının Değerlendirilmesi, 25.Türkiye Maliye Sempozyumu Kitabı Ankara-2011

Planned Learning Activities and Teaching Methods

The lecture will be given by the responsible faculty member interactively and the students will do researches and discussions. For this reason the participation and attendance of the students are important factors for their performance at the end of the term. The students performance will be effected positively if they read the sources given before and participate to the lessons actively.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

The outcomes of the lecture are measured by the evaluation criteria mentioned above. It is take into account that participate and prepare to the lesson has an important role in term of determining evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 20 20
Preparation for final exam 1 20 20
Preparing assignments 1 30 30
Midterm 1 3 3
Final 1 3 3
TOTAL WORKLOAD (hours) 118

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11
LO.2111
LO.311
LO.411