| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY405B | Parafiscal Obligations | Compulsory | 4 | 7 | 5 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Parafiscality Concept Developments in the emerging field of social security by addressing the importance of the development of the Para fiscal Worldwide Inc. Turkey visit is to visit the corporate base in the middle. |
| Name of Lecturer(s) |
| Mehmet Bulut |
| Learning Outcomes |
| 1 | By defining the concept Parafiscality and social security , to identify its characteristics . | | 2 | Para income tax, to reveal the similarities and differences with other revenue , such as fees | | 3 | To present the financial and social impact of Para income | | 4 | Developed and developing countries to compare the social security system . | | 5 | To identify the problems experienced in the social security system in Turkey and to sort out suggestions for solutions . |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
|
| Recommended Optional Programme Components |
|
| Course Contents |
| Parafiscality Concept and Classification of Para Revenue Comparison of Tax and Fee Income , Income Para Technical Development and the world and in Turkey ,Para Income of Economic , Financial and Social Impact |
| Weekly Detailed Course Contents |
|
| 1 | Introduction to Public Revenues
| | | | 2 | Parafiscality Concepts and Emergence | | | | 3 | Parafiscal Revenues | | | | 4 | Parafiscal Revenues and Taxes | | | | 5 | Parafiscal Revenues and Charges | | | | 6 | Classification of Parafiscal Revenues | | | | 7 | Topic in Parafiscal Revenues | | | | 8 | Mid-Exam | | | | 9 | Taxpayer in Parafiscal Revenues | | | | 10 | Parafiscal Revenues in Public Revenues | | | | 11 | Economic Effects of Parafiscal Revenues | | | | 12 | Fiscal Effects of Parafiscal Revenues | | | | 13 | Social Effects of Parafiscal Revenues | | | | 14 | Major Parafiscal Revenues in Turkey | | | | 15 | evaluation | | |
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| Recommended or Required Reading |
| Parafiskalite ve Parafiskal Gelirler, Doç.Dr. Haluk EGELİ, 2009. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 4 | 5 | 2 | 3 | 3 | 5 | 4 | 3 | 1 | 5 | | LO2 | 5 | 4 | 5 | 2 | 4 | 4 | 2 | 4 | 4 | 1 | 4 | | LO3 | 4 | 4 | 5 | 3 | 3 | 3 | 4 | 5 | 4 | 1 | 5 | | LO4 | 4 | 4 | 5 | 4 | 5 | 3 | 3 | 5 | 3 | 4 | 5 | | LO5 | 4 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 2 | 5 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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