Undergraduate
Faculty of Law
Faculty of Law
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Finance II (odd)

Course CodeSemester Course Name LE/RC/LA Course Type Language of Instruction ECTS
HUK4105 4 Finance II (odd) 2/0/0 CC Turkish 2
Course Goals
To ensure that the person learns public revenues in accordance with general finance theory, based on taxes and their implementation methods in Turkey
Prerequisite(s) -
Corequisite(s) -
Special Requisite(s) Having obtained and/or passed Finance I
Instructor(s) Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s) Arş.Gör. Caner GAZİ
Schedule Wednesday 10:00-11:45 Amfi II
Office Hour(s) t.karacoban@iku.edu.tr Monday 09:00-17:00 Tuesday 09:00-17:00
Teaching Methods and Techniques -Lecture, discussion
Principle Sources --Turkish constitution, turkish tax laws;
-Metin ERDEM, Doğan ŞENYÜZ, İsmail TATLIOĞLU, Kamu Maliyesi, 17. B., Ekin Kitabevi, Bursa 2021, ISBN no: 9786256460355
-Funda BAŞARAN YAVAŞLAR, Anayasa Temelinde “Benzeri Mali Yükümlülük” Kavramı, Prof. Dr. İmregün’e Armağan, İstanbul 1998, 857-881
 
Other Sources -Other some textbooks on public finance
Course Schedules
Week Contents Learning Methods
1. Week Basic concepts related with tax: tax objekt, tax subject, tax exemption and exceptions Oral presentation
2. Week Basic concepts related with tax: tax objekt, tax subject, tax exemption and exceptions Oral presentation
3. Week Basic concepts related with tax: Tax base, tax rate Oral presentation
4. Week Tax Payment Methods Oral presentation
5. Week Tax burden, reactions against tax, tax reflection Oral presentation
6. Week Tax burden, reactions against tax, tax reflection Oral presentation
7. Week Tax classification taxation procedure Oral presentation
8. Week Taxes on the income: Income concept, income tax types Oral presentation
9. Week Taxes on wealth: wealth concept, reason of wealth tax, its types Oral presentation
10. Week Taxes on wealth and taxes on expenditures: expenditure tax-excise taxes Oral presentation
11. Week Taxes on wealth: wealth concept, reason of wealth tax, its types Oral presentation
12. Week Budget: budget concept,types Oral presentation
13. Week Budget principles Oral presentation
14. Week Budget supervision Oral presentation
15. Week Final Exams Week
16. Week
17. Week
Assessments
Evaluation tools Quantity Weight(%)
Attendance 1 10
Final Exam 1 90


Program Outcomes
PO-1Have the ability to reach and evaluate information sources;
PO-2Have the ability to use, compare, interpret, deduce from and apply scientific data;
PO-3Have historical knowledge enabling to interpret modern law achievements;
PO-4Have the ability to use Turkish efficiently verbally and in written;
PO-5Have the ability to follow up professional literature at least in a foreign language;
PO-6Have acquired professional and ethical sense of responsibility;
PO-7Have the ability to use vocational information technologies efficiently for solution of legal problems;
PO-8Have the ability to apply information acquired to solution of a concrete case;
PO-9Have full knowledge of legal rules which regulate relationship among natural legal persons and have the ability to interpret such rules;
PO-10Have full knowledge of legal rules which regulate relationship between individual and state and have the ability to interpret such rules;
PO-11Have the ability to practice the profession as a lawyer who adopts universal principles of law;
PO-12Have full knowledge of basic concepts and rules regarding structure and relationship manners of international community; have the ability to interpret and discuss about the foregoing;
PO-13Have basic knowledge enabling to evaluate international community’s common issues and their possible solutions;
PO-14Have knowledge enabling to apply to human rights bodies having a supranational judicial quality and to follow up the process;
PO-15Have knowledge on European Union Acquis Communautaire and operation of its institutions;
PO-16Have a world view enabling to question, criticize and develop law in direction with needs of humanity;
PO-17Have knowledge on historical development process of jurisprudence and judicial systems;
PO-18Have the ability to solve actual legal problems within the frame of contemporary legal approaches;
PO-19Be at the level of understanding and knowledge which reflects all qualities in the best way required by the profession on national and international scale;
PO-20Have full knowledge of legal arrangements and practices regarding economic and financial mechanisms;
PO-21Have knowledge on historical development of rights of individuals and societies and on basic texts adopted during the process;
PO-22Have the ability to express himself individually and before a group;
PO-23Have the ability to use, compare, interpret, deduce from and apply scientific data;
PO-24Have the ability to follow up regulations and legal quests in order to meet new needs appeared within the frame of relationships between individuals;
PO-25Have the ability to cooperate by implementing activities during courses, hypothetical law suits and judicial studies and other vocational and academic visits;
PO-26Have the ability to understand and handle national and international dimensions of law, jurisprudence and practices by means of follow up;
PO-27Have knowledge of international judicial bodies and their ways of operation.
Learning Outcomes
LO-1Comprehensive knowledge in understanding of income sources of the public and effects of them on legal entities
LO-2Comprehensive knowledge in understanding and criticism of income policy of the public
LO-3Good command of basic concepts related with tax and taxation
LO-4Comprehensive knowledge in a general evaluation of Turkish Taxation System
LO-5Ability to use, compare, construe scientific data and make deductions accordingly
Course Assessment Matrix:
Program Outcomes - Learning Outcomes Matrix
 PO 1PO 2PO 3PO 4PO 5PO 6PO 7PO 8PO 9PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27
LO 1
LO 2
LO 3
LO 4
LO 5