Course Information


Course Information
Course Title Code Semester L+U Hour Credits ECTS
BUDGET AND PUBLIC FINANCE SBUS1045 6. Semester 2 + 0 2.0 3.0

Prerequisites None

Language of Instruction Turkish
Course Level Bachelor's Degree
Course Type Elective
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals This course deals with the budget issue, which is an important tool in allocating public resources for third grade students. It aims to provide information about public financial management system and budget system in our country at the level of learning and understanding.
Course Content Throughout the semester, the course will focus on the application side of the budget system, along with the theoretical developments and concepts, and discussions. In this context, primarily resource allocation process and budget problem in the public sector; representative democracy, collective dilemmas, the intervention of the state on the economy, the issue of budget purse. After the definitions related to the public sector, budget theory is introduced, together with budget principles and system, policy making, planning and budget process are examined. In the light of the theoretical debates and recent budget reform in Turkey the preparation, implementation and parliamentary processes are evaluated in budget process. In the context of the course, expenditures, income, financing and borrowing analysis are also carried out through budget accounts.
Learning Outcomes 1) Understanding policy making, planning processes and associating them with the budget process
2) Understanding and using budget concepts in an analytical framework
3) Understanding and analyzing budget expenditure, income, financing and borrowing structure
4) Understanding the sectoral and institutional budget in a basic form

Weekly Topics (Content)
Week Topics Teaching and Learning Methods and Techniques Study Materials
1. Week Public Sector in a mixed economy (what or who is government?), Collective Dilemma-Principal and Agent Problem Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
2. Week The Economic Rationale for Government (Pareto efficiency; market failures as a rationale for government intervention; redistribution, delegation of authority, power of the purse Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
3. Week National Economy and Government, Definition of Public Sector and Government Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
4. Week Financing of the budget and public debt management Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
5. Week Perspectives on the size of the government in Turkey including comparison with the EU and OECD countries and budget coding system Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
6. Week Introduction to budget theory, Political, economic and legal structure of budget Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
7. Week Budget principles and budget systems Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
8. Week Budget systems and medium term expenditure framework Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
9. Week Policy formulation and planning process in Turkey Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
10. Week Budgeting in Turkey and budget preparation process Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
11. Week Parliamentary process and External auditing Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
12. Week Budget execution, accountability and fiscal responsibilities Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
13. Week Budget expenditure and revenue analysis Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)
14. Week Education and health sector budgets Lecture; Question Answer
Brainstorming; Six Hats Thinking
Project Based Learning; Problem Based Learning
Homework Presentation (Including Preparation Time)

Sources Used in This Course
Recommended Sources
Baki Kerimoğlu, Ulusal Ekonominin Sektörel Sınıflandırması ve Ulusal Hesapların Konsolidasyonu, Mali Kılavuz 22, Ekim Aralık 2003 Bütçe Nakit Dengesi ve Hazine Nakit Dengesi ile Borçlanma ve Finansmanı istatistikleri (www.hazine.gov.tr) EUROSTAT, Government Finance Statistics, http://ec.europa.eu/eurostat/web/government-finance-statistics H. Hakan Yılmaz (2007), İstikrar Programlarinda Mali Uyumda Kalite Sorunu: 2000 Sonrası Dönem Türkiye Deneyimi, TEPAV Yayını: Bölüm 1, Ekonomide Devletin Rolü, Etkinlik ve Devlet Müdahalesi Sorunu H. Hakan Yılmaz (2015), Bütçe Hakkı Ders Notu H. Hakan Yılmaz (2015), Eğitim, Sağlık, Sosyal Koruma Harcamaları ve Kamu Müdahalesi Ders Notu H. Hakan Yılmaz, F. Emil, vd, (2013), Türk Bütçe Sisteminde Program Bütçe Anlayışına Geçiş, Maliye Bakanlığı, H. Hakan Yılmaz, M. Biçer, (2010b), “Parlamentonun Bütçe Hakkını Etkin Kullanması Noktasında Yeni Bütçe Sisteminin Değerlendirilmesi”, Maliye Dergisi, Sayı 158, s. 213-237 İzak Atiyas, Şerif Sayın; Siyasi Sorumluluk, Yönetsel Sorumluluk ve Bütçe Sistemi: Bir yeniden Yapılanma Önerisine Doğru, TESEV yayını, 1997 J.E. Stiglitz (2004), Economics of the Public Sector, Sec. Ed Kamil Mutluer, Erdoğan Öner, Ahmet Kesik; Bütçe Hukuku, İstanbul Bilgi Üniversitesi Yayınları, Mayıs 2009 Peter M. J., (2009), "The Size and Scope of the Public Sector", Public Management and Governance, Ed. Tony B., Elke L., (2009).
Bütçe ve Kamu Finansmanı

ECTS credits and course workload
Event Quantity Duration (Hour) Total Workload (Hour)
Course Duration (Total weeks*Hours per week) 14 3
Work Hour outside Classroom (Preparation, strengthening) 14 1
Homework 1 3
Midterm Exam 1 1.5
Time to prepare for Midterm Exam 1 10
Final Exam 1 1.5
Time to prepare for Final Exam 1 20
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course