Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
KNOWLEDGE ON FISCAL LAW (PUBLIC ECONOMY, PUBLIC FINANCE, GENERAL ASPECTS OF TAX LAW)	ADA217	3. Semester	2 + 0	2.0	2.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate's Degree
Course Type	Compulsory
Mode of delivery	This course is taught in principle as conferences in vocational level. Conferences shall be given in principle interactively with attendance of the students to the discussions, giving examples on the topics of the social and economic agenda including asking questions on daily life problems
Course Coordinator
Instructors	Tuğçe AKDEMİR
Assistants
Goals	The aim of this course is to explain the main institutions, concepts and principles regarding public economics and finance, public income, tax law ih general and Turkish tax system, public expenditure and public debt, as well as Turkish budget system. This course also aims to gain the necessary academic background for the Stamp Duty and Juducial Fees course which will be taught in the following semester.
Course Content	Introduction Public Economics Public Finance Public Income Tax Law Public Debt Public Expenditure Budget
Learning Outcomes	1) To be able to define the purposes of public financ 2) To be able to define the kinds and effects of public 3) To be able to explain the main concepts related to tax as a kind of public finance and their features 4) To be able to explain and comments budget’ principles functions and various.

Week	Topics	Teaching and Learning Methods and Techniques	Study Materials
1. Week	public economics	Lecture	Presentation (Including Preparation Time)
2. Week	the public finance	Lecture	Presentation (Including Preparation Time)
3. Week	.public revenue	Lecture	Presentation (Including Preparation Time)
4. Week	.volitional public revenues	Lecture	Presentation (Including Preparation Time)
5. Week	.Subject of taxation	Lecture	Presentation (Including Preparation Time)
6. Week	.Connection of tax law and other laws	Lecture	Presentation (Including Preparation Time)
7. Week	.Sources of taxlaw	Lecture	Presentation (Including Preparation Time)
8. Week	.Implemantation tax law	Lecture	Presentation (Including Preparation Time)
9. Week	.The rights of taxpayers	Lecture	Presentation (Including Preparation Time)
10. Week	.public debts	Lecture	Presentation (Including Preparation Time)
11. Week	.public expenditures	Lecture	Presentation (Including Preparation Time)
12. Week	.Collection of public debts	Lecture	Presentation (Including Preparation Time)
13. Week	Kamu Alacaklarının Takibi	Lecture	Presentation (Including Preparation Time)
14. Week	Turkish Budget System	Lecture	Presentation (Including Preparation Time)

Recommended Sources

Abdurrahman Akdoğan - Vergi Hukuku ve Türk Vergi Sistemi

Mualla Öncel, Ahmet Kumrulu, Nami Çağan - Vergi Hukuku

Nihal SABAN - Vergi Hukuku

Nurettin Bilici - Vergi Hukuku

Şükrü Kızılot, Metin Taş - Vergi Hukuku ve Türk Vergi Sistemi

Measurement and Evaluation Methods and Techniques

exam

*DK = Course's Contrubution.

	0	1	2	3	4	5
Level of contribution	None	Very Low	Low	Fair	High	Very High

Event	Quantity	Duration (Hour)	Total Workload (Hour)
Course Duration (Total weeks*Hours per week)	14	2	28
Work Hour outside Classroom (Preparation, strengthening)	14	1	14
Midterm Exam	1	1	1
Time to prepare for Midterm Exam	4	1	4
Final Exam	1	1	1
Time to prepare for Final Exam	6	2	12
Total Workload
Total Workload / 30 (s)
ECTS Credit of the Course			30