| Course Name | Fiscal Legislation |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| ADL 220 | Fall/Spring | 2 | 0 | 2 | 3 |
| Prerequisites | None | |||||
| Course Language | Turkish | |||||
| Course Type | Elective | |||||
| Course Level | Short Cycle | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | To give information about the basic concepts of financial law, public revenues, state debt, taxation, public expenditures, public procurement legislation and state budget. |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description | Definition and scope of financial law, public revenue, state debt, concept and processes of taxation, main taxes, public expenditures, public procurement legislation, budget principles, budget preparation, implementation and audit of budget. |
| Related Sustainable Development Goals | |
|
| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 1 | Definition and Scope of the Fiscal Legislation | Bilici (2017) s. 1-4 |
| 2 | Public Revenues and Sate Debt | Bilici (2017) s. 5-16 |
| 3 | The Basics Concepts of Taxation | Bilici (2017) s. 17-27 |
| 4 | Taxation Procedures | Bilici (2017) s. 28-47 |
| 5 | Income Taxes | Bilici (2017) s. 48-60 |
| 6 | Expenditure Taxes | Bilici (2017) s. 61-76 |
| 7 | Property Taxes | Bilici (2017) s. 77-90 |
| 8 | Midterm Exam | |
| 9 | Pubic Expenditures | Bilici (2017) s. 91-103 |
| 10 | Public Procurement Legislation | Bilici (2017) s. 104-118 |
| 11 | Budget Principles | Bilici (2017) s. 119-127 |
| 12 | Budget Preparation and Execution | Bilici (2017) s. 128-134 |
| 13 | Budget Audit | Bilici (2017) s. 135-146 |
| 14 | Collection of public recievables I | The notes will be given by Lecturer |
| 15 | Review of the semester | |
| 16 | Final exam |
| Course Notes/Textbooks | Bilici Nurettin, Mali Hukuk, 4. Bası, Savaş Yayınevi, Ankara 2017 |
| Suggested Readings/Materials | Bilici Nurettin, Kamu Maliyesi, 10. Bası, Savaş Yayınevi, Ankara 2019 |
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 40 |
| Final Exam | 1 | 60 |
| Total |
| Weighting of Semester Activities on the Final Grade | 1 | 40 |
| Weighting of End-of-Semester Activities on the Final Grade | 1 | 60 |
| Total |
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 2 | 32 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | 1 | |
| Study Hours Out of Class | 0 | ||
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | |||
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 20 | |
| Total | 83 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to have knowledge about theories, concepts, methods and tools in the field of Justice services. | X | ||||
| 2 | To be able to explain basic theoretical and procedural knowledges in the field of Public and Private Law. | X | ||||
| 3 | To be able to have the basic and recent knowledge related with information technologies beside the field of Law. | X | ||||
| 4 | To be able to have knowledge about ethics, legislations, principles and corevalues required by the Justice Services. | X | ||||
| 5 | To be able to work efficiently and effectively in the field of Justice services as an individual and a teammember and as a responsible person. | X | ||||
| 6 | To be able to convey his/her theoretical knowledge in the field of Justice Services in written or orally. | X | ||||
| 7 | To be able to know the concepts of occupational safety, environmental protection and quality, and perform the requirements. | X | ||||
| 8 | To be able to communicate with his/her colleagues in written and orally about the law issues in Turkish and in English as stipulated. | X | ||||
| 9 | To be able to use the basic knowledge and skills required by the justice services for lifetime. | X | ||||
| 10 | To be able to understand and practice the legal decisions and regulations required by the Justice Services. | X | ||||
| 11 | To be able to follow the current developments in the field of Law and Justice by using English in the European Language Portfolio A2 Level. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
