Maliye Bölümü Ders İçeriği

Ders Kodu Ders Adi - İngilizce Dersin İçeriği - İngilizce Kredi AKTS Teorik Saat Lab. Saat
MLY212 Introduction to Administrative Law concept of administration is introduced and Turkish Administrative Organization is elaborated. Both central and local administration processes are conveyed to students regarding recent amendments in rules and regulations. Also, the notion of public officials and rights and responsibilities in relation to this notion and disciplinary proceedings are too examined under the light the State Council’s judgments. The concept of public property is defined and legal regime of public properties and enjoyment procedures are explained. 3 5 3 0
MLY101 Public Finance I The scope and function of the public economy. Features that distinguish the public economy from the market economy. Social welfare theory. Public goods theory. Basic public goods: national defense, internal security and justice services as full public goods and health and education services as semi-public goods. Externalities theory. Cost-benefit analysis as an activity tool in public expenditure. Public entrepreneurship sector. Resource distribution mechanism in public goods. Vergide justice and reflection. Vergade activity and overload. Optimal taxation. 3 6 3 0
MLY102 Public Finance II The theory of public finance. Classification of public incomes according to different criteria. Types of public income. Tax concept and tax theories. Taxation techniques. Taxation principles. Income, wealth and spending taxes. Taxation systems. Development and present situation of Turkish tax system. Debt policy and debt management. 3 7 3 0
MLY104 Civil Law Introductory provisions of the Civil Code, the concept of 'right' classification of rights and its consequences.  4 7 4 0
MLY201 The Theory of Finance The fundamental theories that have separated finance from economics to develop as an independent field of research.  3 6 3 0
MLY202 The Theory of Taxation Definition, nature and importance of tax concept. Purposes of taxation. Tax technique. Tax classification. Income tax: Income tax and corporation tax. Expenditure taxes: Treatment taxes and private consumption tax. Wealth tax: Taxes on wealth, transfer of wealth and increase in wealth. Taxation principles. The effects of taxation on income distribution. The effects of taxation on cyclical stability. The effects of taxation on economic growth. Tax systems and the Turkish tax system. International tax problems: The harmonization of taxes and the problem of double taxation. 3 6 3 0
MLY208 Commercial Law Concept of business law, concept of merchant, commercial business, commercial judgment, commercial judgment, trade register, trade book, trade name, business name, unfair competition. 3 5 3 0
MLY301 Tax Law Tax concept. Sources of tax law. Constitutional principles of taxation. Exemption and exemption concepts in tax law. Comment on tax law, qualification and laws of proof. Parties to taxation: Tax administration, liable and responsible. Terms in tax law and causes of coercion. Taxation process: the event that gives birth to the tax, the taxation of the tax, the notification, the judgment and the education. Correction in tax law, time limitation and abandonment. Duties of the obligees: giving a declaration, keeping books, obeying the document order, keeping and presenting books and documents. Measures to control the obligations: Observation, investigation, search and collection of information. Principles of valuation of economic assets in tax law. Types of depreciation and amortization in tax law. Tax executive law: The acquisition, follow-up and assurance of public receivables. Tax crime and punishment. Administrative crimes and punishments: Smuggling, severe flaws, flaws, irregularities. Crimes and punishments for criminal courts: Smuggling, attempted smuggling and other crimes and punishments. Regret and correction in tax law. Compromise and tax judgment. Tax judicial bodies. Tax prosecution process: litigation, objection, appeal and other remedies. 3 6 3 0
MLY304 Turkish Taxation System Overview of the Turkish tax system. Tax classification. Taxes on income: Income tax, corporation tax. Taxes on expenditures: Value-added tax, customs tax, etc. Taxes on wealth: inheritance and transfer tax, real estate tax etc. Tax issues in taxes, income elements, forms of liability, reductions, exceptions and exemptions. Taxes in taxies, declarations, tariffs, levy and collection. Tax security measures. Local administration revenues. 3 6 3 0
MLY306 Execution Law Compulsory Enforcement Law Concept and Basic Problems; Principles of Tax Enforcement Law; Legal Nature of Public Disclosure; Payment Structure in Tax Avenue: Time of payment, Place, Shape, Proof of payment, Settlement; Deferral, Tangerine and delay hike; Cebri Trace Routes in Tax Enforcement Law: Follow up by way of harassment, Follow through by turning the bond into money, Follow by way of bankruptcy; Protection of Public Claims: Guarantee, Prudential, Harassment, Precautionary Accrual; Other Protection Vehicles: Time Limitations, Prohibitions, Penalties. 3 5 3 0
MLY401 Fiscal Policy Definition and scope of fiscal policy. The role of fiscal policy in achieving economic stability. Methods for the implementation of fiscal policy. Discussions on the effectiveness of fiscal policy. The fiscal policy of struggling with inflation. Inflation and government debt. The fiscal policy in stagnation. The fiscal policy of fighting against stagflation. The problem of the budget deficit and the financing of this deficit. The effects of policy on economic development and growth: The effects of public spending and the effects of public incomes. Finance policy and income distribution. Finance policy and environmental problems. Fiscal policy and sectoral structure. Fiscal policy and regional economic development. 3 7 3 0
MLY405 Tax Accounting I Review of basic accounting concepts and principles; Tax types; Notebook, document and record order; Term tax liability: calculation of tax cut and provisional tax; The regulation of the taxpayers, the VAT and stamp tax payers; Term end tax liability: accounting practices and records in income and corporate taxation; Investment reduction, revaluation and amortization applications. 3 6 3 0
MLY402 International Finance The scope and content of international finance External financing techniques. Types of external financing. Management and coordination of external financing. International Financial Markets: International Money, credit and bond markets. The structure and functioning of major international financial institutions (IMF, IBRD, IDA, IFC, CECA, EIB, IDB, IADB, ASDB, AFDB, etc.). 3 8 3 0
MLY302  Government Accounting Definition, scope, development process and legal basis of state account. Administrative structuring. Accounts used in government accounting. Collection and payment. Reporting operations. Problems in public accounting and proposal of solution. State Procurement Law and its functioning. 3 6 3 0
MLY105 Introduction to Law for Finance introduces the meaning of law in terms of its functions. In doing so, it stresses indispensability of law in social life and importance of law in terms of order, social needs and especially justice. It explains the differences between law and related concepts, such as ethics and customs. Finally the course expounds the characteristics of several sciences studying on law and relationships of these sciences with legal practice. Out of lessons students can examine the main material of law practice, they can reach the professional at law, and discuss about their question with them, with the help of the professors and research assistants.  2 4 2 0
MLY203 Budget and Public Finance Description and nature of the budget. The evolution of budget. Development of budgeting and budgeting systems. Budget functions. Budgeting principles: Classical and modern budgeting principles. Deviate from budget guidelines. Budget concepts and theory of industrial budgets. Budgeting process: preparation of the budget, its restoration and implementation, budget and treasury transactions, transactions related to budget appropriations, methods of closing budget and final account law. Budget check. Budget policies and economic growth. (Prerequisite: MLY.201 Finance Theory I and MLY.202 Finance Theory II). Historical development of budgeting techniques. Classical budgeting technique and Turkey application. The emergence of modern budgeting techniques and the reasons for preparing a new budget understanding: The national budgeting technique. Investment budgeting technique. The effects of budgeting techniques used by private firms on the public budget and the emergence of new budgeting techniques: performance budgeting, program budgeting, programming and budgeting, and zero-based budgeting. (Prerequisite: MLY.303 Budget) 3 5 3 0
MLY209 Introduction to Constitutional Law Fundamental concepts of constitution law, in comparison with liberal western democracy systems constitute the frame of this course. Main subjects of the course are as follows; constitution, structure and amendment of the constitution, constitutionality, government, sovereignty, the concept of state, state forms, governmental bodies (government regimes), constitutional state and constitution movements, legislative-executive-judicial bodies, political regimes, parliamentary regime, political parties, democracy, elections, election systems, fundamental rights and freedoms and allied subjects.  3 5 3 0
MLY214 Introduction to Law of Obligations the general principles covering law of obligations, namely the formation of contracts, offer and acceptance, capacity, material and immaterial mistake, fraud, duress, legal cause, contractual obligation, freedom of contract, limitations of the freedom of contract, public order and mandatory provisions, concept of debt, the law of responsibility, including torts and unjust enrichment, as well as an in-depth analysis of various doctrines of torts, liabilities, negligence, causal relationship, objective liability, unjust enrichment.  3 5 3 0
MLY303 History of Finance State Concept and Historical Development, Historical Evolution Process of Local Governments, Evolution of Public Entrepreneurship, Fund System and Fund Economy, Development of Public Expenditures, Historical Development of Public Revenues, Historical Development of Treasury Management and Budget Historical Evolution, Public Accounting Historical Development 2 5 2 0
MLY206 Criminal Law This course covers selected topics in substantive criminal law: principles underlying the definition of crime such as the requirements of actus reus and mens rea and general doctrines such as ignorance of fact and ignorance of law, causation, attempt, complicity and conspiracy. Principles of justification and excuse are examined with particular attention to the doctrines of necessity, intoxication, insanity, diminished capacity and automatism. The substantive offense of homicide is extensively reviewed, and from time to time other offenses such as theft. Throughout, emphasis is placed on the basic theory of the criminal law and the relationship between doctrines and the various justifications for imposition of punishment. 3 5 3 0
MLY313 European Union Law The course offers an overview of the law and politics of the EU, covering the institutional, constitutional and substantive aspects of European integration. It provides an outline of the structures of the European Union, its law-making processes, and the relevant case law on free movement, citizenship, and fundamental rights. At the same time, it tackles questions about the dynamics and direction of integration, including the existential challenges posed by Brexit and the Eurozone crisis. 3 5 3 0
MLY315 Financial Analysis Techniques This course focuses as much as possible on the practical application of financial statement analysis. The purpose of this course is to teach students the key analytical skills involved in reading and interpreting the financial position of a firm using financial statements, knowledge of the industry and information about the marketplace to make better business decisions. This course describes how to extract meaningful information from the financial statements of a business. The course also delves into a number of analyses that can be used to improve business decisions, such as price optimization, constraint management, and credit granting. Another area addressed is financing, where the course covers financial leverage, capital structure, foreign exchange risk, and more. Other topics include financial forecasting, discounted cash flow analysis, and the valuation of acquisitions. 3 5 3 0
MLY317 Securities Law The course deals mainly with the questions concerning negotiable instruments, namely the registered bill, bill payable to bearer, bill payable to order, debenture, bill of exchange, endorsement, guaranty of a negotiable instrument, prescription, bill of depth promissory note, check, bill of wares, in light of the related articles of the Turkish Code of Commerce. 3 5 3 0
MLY407 Tax Practices Overview of the Turkish tax system. Classification of taxes: Income, expenditure and wealth taxes. Taxes on income: Income tax, corporation tax. Income and tax in the corporation tax, revenue elements, forms of liability, reductions, exceptions and exemptions. Taxes, declarations, tariffs, levies and collections in income and corporation tax. Tax security measures. 3 5 3 0
MLY406 Tax Accounting II permanency course of Tax Acoounting I 3 5 3 0
MLY 312 Corporate Law This course will deal with various forms of business enterprises, including unlimited liability partnerships, limited liability partnerships, private and public limited liability companies, and cooperatives. In particular, issues such as the formation, functioning, and dissolution of such business enterprises, relations of the partners/shareholders with each other and with the partnership/company, and relations between the partnership/company and third persons will be analyzed. 3 5 3 0
MLY314 History of Turkish Finance The linkage between the economic policy and the public budget:  general introduction; Public revenus and public expenditures in the post-World War I period and during the War of Independance; economic policy and public budget in the 1920s;  public budget  in times of etatism; economic problems during the World War II and the new taxes; restructuring of the economy in the post_war period and the structure of the public finance; development plans  in the 1960s and the  tax system; structural adjustment programs implemented during the 1980s  and the changes in the tax structure, public expendiures and domestic borrowing;  evolution of  public revenus and expenditures,  structure of the public budget and public finance management in the post-financial crisis of 2001. 3 5 3 0
MLY316 Foreign Trade and Financing This course is an introduction to the theory of international trade and finance with applications to current policy issues. In this course we will cover the basic tools to understand what determines the flow of goods across countries, i.e. international trade, and what determines the flow of savings and investments from one country to another, i.e. international finance. We will also cover applications to a number of topics of current interest, including the debate on globalization, free trade agreements. 3 5 3 0
MLY 318 Portfolio Management Techniques available to assist the investor in making the risk/return trade-off; principles of modern portfolio theory; asset pricing under the capital asset pricing model and the arbitrage pricing model; asset allocation; use of derivative securities in portfolio insurance; valuation of fixed income securities and interest rate risk management in fixed income portfolios; and assessing investment performance. 3 5 3 0
MLY320 Labor and Social Securities Law The history of labour law; fundamental concepts of labour law (the employee, the employer, the apprentice, the trainee, the employers’ representative, the subcontractor, the workplace and the enterprise); the contract of employment, fundamental elements and types of the employment contract, validity and nullity of the employment contract, the duties arising from the contract of employment, the organization of work (work period,  the annual paid vacation and annual paid leave), the termination of the employment contract and consequences. 3 5 3 0
MLY403 Financial Audit I The nature and scope of financial control. Importance and necessity of financial control. Budget audit: Supervision of public expenditures, supervision of public incomes. Supervision of funds. Supervision of the SEEs. Supervision of local authorities. 3 5 3 0
MLY411 Research Techniques Scope and importance of research methods as a discipline. Thinking, science and research concepts. Types of research. Phases of scientific research. Observation techniques: Documentary observation, live observation. Use of libraries. Systematic analysis. Identification and classification, hypothesis, testing and theory. Comparative method. Retrieval of a researcher. Examples include research report and research project writing models. 3 5 3 0
MLY415 Financial law General principles of Financial Law. 3 5 3 0
MLY417 European Union Tax System The main topics of international taxation, overview of Turkish tax system, income, wealth, spending tax in Germany, France, England, Italy, Belgium, Netherlands, USA tax systems and analyzing similarities and differences between them. 3 5 3 0
MLY404 Financial Audit II The subject of financial audit, administrative audit, judicial auditing, legislative audit, the financial audit in Turkey 3 5 3 0
MLY412 Current Finance Problems Analysis of the current financial subjects with theoritical backgrounds specially related with Turkey. Turkish budget system implementation and results, financial public institutions in Turkey, Turkey and the EU, the global financial crisis and fiscal policies. 3 5 3 0
MLY414 Turkey-EU Financial Relationships Turkey-EU Relations, Economic Dimension of Turkey-EU Relations, Social Dimension of Turkey-EU Relations, Public Finance in the EU and Turkey, EU Tax Harmonization and Turkey 3 5 3 0
MLY 416 Economic Development This course aims to teach economic development course by concentrating on important domestic development problems, focusing on classical and contemporary economic growth and economic development theories and concentrating on the meaning and measurement of development and underdevelopment. Introduction to basic economic development topics, introduction of necessary mathematical methods and tools, discussion of the articles related to the topics covered. The student learns the analysis of the issues related to economic development and uses the necessary mathematical methods and tools for this. It can quantitatively and qualitatively analyze the issues related to economic development in this framework. 3 5 3 0
MLY418 E-Trade and Taxation The aim of the course is to have students have basic concepts and knowledge about electronic commerce. Students also have knowledge of the taxation process of electronic commerce transactions 3 5 3 0
MLY420 Financial Crimes General information about criminal law: sanctions scheme; The characteristics and basic principles of criminal law; The place of tax penal law in criminal law; A general overview of tax procedural provisions in terms of tax administration authority; Replenishment assessment; Re'sen assessment; Tax penalties and legal nature; Criteria that distinguish administrative penalties from public penalties; Capacity in tax penal law; Administrative tax offenses: tax offense charges and penalties, general and special irregularity charges and penalties, offenses punishable by freedom, penalties and penalties, participation in offenses; Merger and recurrence in crimes, reduction in punishment; End of penalty relation: payment, death, time limit, amnesty, compromise. 3 5 3 0
MLY322 Public Economics Public sector and public economics; structure, composition and scope of public sector; fundamentals of welfare economics; market failure and government intervention; public goods and theory of social goods; externalities; natural monopolies, regulation and privatization; public choice; income distribution and redistribution; social cost-benefit analysis; equity and efficiency in taxation 3 5 3 0