1. Education Information System
  2. Faculty Of Political Sciences
  3. Public Budget Literacy (2025 - 2026)
Course Name Code Semester T+U Hours Credit ECTS
Public Budget Literacy SAU 221 0 1 + 1 2 2
Precondition Courses

Non-available 
Recommended Optional Courses

Non-available 
Course Language Turkish
Course Level Bachelor's Degree
Course Type OPTIONAL
Course Coordinator Doç.Dr. GONCA GÜNGÖR
Course Lecturers Doç.Dr. GONCA GÜNGÖR,
Course Assistants

Res. Assist. Furkan FAYDALI
Course Category General Education
Course Objective

The aim of the course is to raise students' awareness about the public budget and financial processes and to develop their budget literacy skills. Additionally, the course aims to help students gain a critical perspective on the effective, efficient, and frugal use of public resources and to promote awareness in line with fundamental principles such as financial transparency, accountability, and citizen oversight. In this way, students will acquire competencies in reading budget tables, analyzing budget data, evaluating transparency in public financial management, and actively participating in budget processes as citizens.
Course Content

The Public Budget Literacy course focuses on the economic, social, and legal dimensions of the public budget, aiming primarily to equip students with budget awareness and literacy. The course covers fundamental topics such as budgeting processes, the power of the purse, public revenues and expenditures, tax systems, and international comparisons. Additionally, it emphasizes financial transparency, accountability, the readability of budget revenue and expenditure codes, and citizen oversight, analyzing the effective use of public budgets. In the final weeks, the budgets of public institutions are examined, and students engage in practical work with budget data, developing critical thinking skills. The course is further enriched by experience-sharing sessions with experts in the field of public revenues and expenditures.
Development Goals
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Students learn about the public budget and gain an awareness of its social role and its function as a shared purse. Lecture, Question-Answer, Written Exams (Short and Long Answer),
2 Students explain the necessity and benefits of having an awareness and literacy of the public budget. Lecture, Question-Answer, Written Exams (Short and Long Answer),
3 Students recognizethe power of the purse, gain the ability to exercise the power of the purse, and make international comparisons. Lecture, Question-Answer, Written Exams (Short and Long Answer),
4 Students explain the legal basis of the public budget. Lecture, Discussion, Written Exams (Short and Long Answer),
5 Students understand and are aware of the relationship between public revenues, public expenditures, and public services. Lecture, Question-Answer, Written Exams (Short and Long Answer),
6 Students explain the rationale and types of tax collection and compares the tax burden between countries. Lecture, Discussion, Written Exams (Short and Long Answer),
7 Students understand how to access current budget data and budget-related documents. Lecture, Question-Answer, Written Exams (Short and Long Answer),
8 Students understand and interpret the meaning and contents of expenditure and revenue items in budget tables belonging to different coding types. Discussion, Lecture, Written Exams (Short and Long Answer),
9 Students understand the link between accountability and oversight, and gain the ability to use citizen oversight tools. Lecture, Question-Answer, Written Exams (Short and Long Answer),
10 Students recognize the Citizen's Budget Guide and Citizen's Final Account Report and gain the ability to analyze these documents. Discussion, Lecture, Written Exams (Short and Long Answer),
11 Students discuss, critique, comment on, and develop recommendations for public administration budget data. Group Study, Discussion, Performance Evaluation,
12 Students comment on and discuss experiences with budgets and taxes. Discussion, Group Study, Performance Evaluation,
Week Course Topics Preliminary Preparation
1 Social, economic, and political role of the public budget and its function as a common purse Recommended Sources
2 Importance and function of budget awareness and literacy Recommended Sources
3 Importance of the power of the purse, their development, and international comparisons Recommended Sources
4 Legal basis of the public budget Recommended Sources
5 Necessity of taxes, their types, and comparison of tax burdens between countries Recommended Sources
6 Sharing budget data and documents with the public in line with the principle of financial transparency Recommended Sources
7 Participatory budgeting approach in the budgeting process Recommended Sources
8 Function and scope of the Citizen's Budget Guide Recommended Sources
9 Literacy of budget expenditure codes Recommended Sources
10 Literacy of budget revenue codes Recommended Sources
11 Citizen budget oversight mechanisms, and the importance and scope of the Citizen Final Accounts Report Recommended Sources
12 Seminar performance of students - 1 Recommended Sources
13 Seminar performance of students - 2 Recommended Sources
14 Sharing expert experience on public revenues and expenditures Recommended Sources
Resources
Course Notes

Cihan YÜKSEL (2022). Special Lecture Notes on Public Budget, https://www.cihanyuksel.org/mly309.htm
Course Resources

1. Budget Literacy Guide,

2. Constitution of the Republic of Turkey of 1982,

3. Public Financial Management and Control Law No. 5018,

4. Budget and Final Accounts Laws

5. Citizen's Budget Guide,

6. Citizen's Final Account Report, 

7. Academic studies published on the subject

 
Order MALİYE BÖLÜMÜ Program Outcomes Level of Contribution
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems.
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory.
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc.
4 An ability to understand subjects of public expenditure and public debt
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector
6 Improve strategically approach and provide skills to use statistical research
7 Improve communications and leader skills
8 Teach a foreign language
9 To provide social and ethical values
10 To have knowledge of IT technologies on the subject of public finance
11 Improve communications skills in general.
12 Has enough awareness of the universality of social rights, social justice, quality and cultural values, environmental protection and occupational health and safety
Order SİYASAL BİLGİLER FAKÜLTESİ Program Outcomes Level of Contribution
1 2 3 4 5
1 To understand evaluate and comment about economic and fiscal subjects, to equip students with enough skills to solve fiscal problems. X
2 To have theoretical knowledge about public economics, fiscal theory, fiscal administration of public sector and budget theory. X
3 To demonstrate an understanding of taxation process, calculations of tax burden, etc. X
4 An ability to understand subjects of public expenditure and public debt X
5 To equip student with the knowledge of law, economics and public finance which will help their employment both in public and private sector X
6 Improve strategically approach and provide skills to use statistical research X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
# Contribution of Course Learning Outcomes to Program Outcomes PÇ 1 PÇ 1 PÇ 2 PÇ 2 PÇ 3 PÇ 3 PÇ 4 PÇ 4 PÇ 5 PÇ 5 PÇ 6 PÇ 6 PÇ 7 PÇ 8 PÇ 9 PÇ 9 PÇ 10 PÇ 10 PÇ 11 PÇ 11 PÇ 12
1 Students learn about the public budget and gain an awareness of its social role and its function as a shared purse. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 2 2 4
2 Students explain the necessity and benefits of having an awareness and literacy of the public budget. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
3 Students recognizethe power of the purse, gain the ability to exercise the power of the purse, and make international comparisons. 5 5 5 5 2 2 5 5 1 1 2 2 0 4 4 2 2 4 4
4 Students explain the legal basis of the public budget. 5 5 5 5 1 1 5 5 1 1 1 1 4 4 1 1 4 4
5 Students understand and are aware of the relationship between public revenues, public expenditures, and public services. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
6 Students explain the rationale and types of tax collection and compares the tax burden between countries. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
7 Students understand how to access current budget data and budget-related documents. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
8 Students understand and interpret the meaning and contents of expenditure and revenue items in budget tables belonging to different coding types. 5 5 5 5 0 0 5 5 2 2 2 2 4 4 4 4
9 Students understand the link between accountability and oversight, and gain the ability to use citizen oversight tools. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
10 Students recognize the Citizen's Budget Guide and Citizen's Final Account Report and gain the ability to analyze these documents. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
11 Students discuss, critique, comment on, and develop recommendations for public administration budget data. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 4 4
12 Students comment on and discuss experiences with budgets and taxes. 5 5 5 5 1 1 5 5 2 2 2 2 4 4 2 2 4 4
Evaluation System
Semester Studies Contribution Rate
1. Performans Görevi (Uygulama) 70
1. Ödev 30
Total 100
1. Final 50
1. Yıl İçinin Başarıya 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 14 2 28
Hours for off-the-classroom study (Pre-study, practice) 14 1 14
Performance Task (Application) 1 1 1
Assignment 1 9 9
Final examination 1 10 10
Total Workload 62
Total Workload / 25 (Hours) 2.48
dersAKTSKredisi 2