Course Code	Semester	Course Name	LE/RC/LA	Course Type	Language of Instruction	ECTS
HUK3105	3	Finance I (odd)	2/0/0	CC	Turkish	2

Course Goals	To ensure that public expenditures and budget are learned within the framework of general fiscal theory and related legal regulations
Prerequisite(s)	-
Corequisite(s)	-
Special Requisite(s)	-
Instructor(s)	Assist. Prof. Dr. Tuğçe KARAÇOBAN GÜNEŞ
Course Assistant(s)	Arş.Gör. Caner Gazi c.gazi@iku.edu.tr
Schedule	Maliye Wednesday 10:00-11:45 Amfi II
Office Hour(s)	t.karacoban@iku.edu.tr Monday, Tuesday
Teaching Methods and Techniques	-Lecture, discussion
Principle Sources	--Turkish constitution, Law no: 5018, decisions of the constitutional court; - Metin ERDEM, Doğan ŞENYÜZ, İsmail TATLIOĞLU, Kamu Maliyesi, 16. B., Ekin Kitabevi, Bursa 2021, ISBN no: 9786257983532; -Kamil MUTLUER/Erdoğan ÖNER/Ahmet KESİK, Bütçe Hukuku, 2. B., İstanbul Bilgi Üniversitesi Yayınları, İstanbul 2006, ISBN no: 9789756176184
Other Sources	-Other some textbooks on public finance

Course Schedules
Week	Contents	Learning Methods
1. Week	Subject matter of public finance, its relation with other disciplines	Oral presentation
2. Week	Public and semi-public goods and services/ externalities	Oral presentation
3. Week	Public and semi-public goods and services/ externalities	Oral presentation
4. Week	Inadequacies of market economy	Oral presentation
5. Week	Public expenditures	Oral presentation
6. Week	Public expenditures: Definition and classification of public expenditures	Oral presentation
7. Week	Public expenditures: Definition and classification of public expenditures	Oral presentation
8. Week	public revenues	Oral presentation
9. Week	public revenues	Oral presentation
10. Week	public revenues	Oral presentation
11. Week	some basic concepts of taxation	Oral presentation
12. Week	some basic concepts of taxation	Oral presentation
13. Week	some basic concepts of taxation	Oral presentation
14. Week	some basic concepts of taxation	Oral presentation
15. Week	Final Exams
16. Week
17. Week

Assessments
Evaluation tools	Quantity	Weight(%)
Final Exam	1	100

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

Learning Outcomes LO-1 Comprehensive knowledge in understanding of the importance of public finance and especially in the “expenditure” category of public finance as well as effects of this field on individuals LO-2 To have a knowledge level capable of comprehension and criticism of public expenditure policy LO-3 High command of evaluation of purpose, process and audit of budget as a lawyer LO-4 Comprehensive knowledge in evaluation of public expenses and the connection between the public expenses as well as the importance of income-expense balance LO-5 Ability to use, compare, construe scientific data and make deductions accordingly

Course Assessment Matrix:

PO 1

PO 2

PO 3

PO 4

PO 5

PO 6

PO 7

PO 8

PO 9

PO 10

PO 11

PO 12

PO 13

PO 14

PO 15

PO 16

PO 17

PO 18

PO 19

PO 20

PO 21

PO 22

PO 23

PO 24

PO 25

PO 26

PO 27

LO 1

LO 2

LO 3

LO 4

LO 5