Lesson plan / FINANCIAL MANAGEMENT

Lesson Information

Course Credit 3.0
Course ECTS Credit 7.0
Teaching Language of Instruction Türkçe
Level of Course Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course Compulsory
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience? Z
Course Coordinator Prof. Dr. HÜSEYİN SELİMLER
Instructor (s) Prof. Dr. HÜSEYİN SELİMLER
Course Assistant

Purpose and Content

The aim of the course Course aims to quote; Public's role in market economies, market failures, oligopolistic markets, public income and spending, budget, tax types ,tax burden and income distribution.
Course Content Course contents are; Necessity of the public's intervention in market economies, pure and semi-public goods and price formation in these goods,externalities,public income-spending,budget preparation and approval process, income,corporate and wealth taxes,tax incidence,tax evasion,tax burden and income distribution in Turkey.

Weekly Course Subjects

1Introduction,positive and normative approaches in public finance, public's role in traditional, market and socialist economies.
2The necessity of public intervention,market mechanism's failures, oligipolistic markets,public objectives,public intervention in monopoly and oligopolistic markets, income distribution and Lorenz diagram.
3Public organization, centralist and non-centralist organizations, local administrations,public organization in Turkey, National Assembly,Government and Juridical structure.
4Budget,its functions and principles,budget preparation process in Turkey,expenditure and revenue budgets, approval process of the budget.
5National accounting and public, basic national accounting concepts and equalities, GNP, GDP and National Income concepts.
6Types of public expenditure,causes to increase public expenditures, current and transfer payments and their economic effects.
7Public Transfer payments and subsidies.
8Public income; types,tax,parafiscal revenue,taxation and fundamental concepts.
9Income distribution and tax incidence.
10Midterm Exam
11Macro economic effects of taxes; tax evasion, and tax incidence.
12Tax burden its effects on labor and investment decisions, tax capacity,income tax; definition, taxation techniques and economic effects.
13Corporate tax; methodology,taxation techniques,Wealth taxes, taxation techniques,discussion of the historical development of tax burden and income distribution in Turkey.
14Review

Resources

Yrd.Doç.Dr. Beyhan Yaslıdağ
Finansal Yönetim
Seçkin Yayınevi 2014