BAYBURT University Information Package / Course Catalogue

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Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
ADL204.B3Compulsory243
Level of Course Unit
Short Cycle
Objectives of the Course
To have information about public revenues and expenses and to learn the basic concepts of tax law.
Name of Lecturer(s)
Öğr. Gör. Burçin ÖZ
Learning Outcomes
1Defines the basic concepts of financial law.
2Have information about public revenues and expenditures.
3Can express opinions on current financial issues.
Mode of Delivery
Second Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
1-Public Economy 2-Public Finance 3-Financial Law 4-Public Revenues 5-Tax Law 6-Public Debt 7-Public Expenditures 8-Budget
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Public finance, financial law
2Definition and types of public revenues
3Forced and voluntary public revenues
4Definition of Tax Law, Its Position in the Whole Legal System
5Sources of Tax Law, Basic Elements of Tax
6Interpretation in tax law
7Taxation authority, Tax duty
8Midterm Exam
9Taxation process
10Deadlines in tax law, expiration of tax debt
11Ways to resolve tax disputes
12Tax crimes and penalties
13Turkish tax system
14Types of public debt, debt management and termination
15Public expenditures and budget
16Final Exam
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures14228
Question-Answer14114
Self Study14228
Individual Study for Mid term Examination155
Individual Study for Final Examination155
TOTAL WORKLOAD (hours)82
Contribution of Learning Outcomes to Programme Outcomes
PO
1		PO
2		PO
3		PO
4		PO
5		PO
6		PO
7		PO
8		PO
9		PO
10
LO12222131144
LO22222131144
LO32222131144
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High