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