Course Name Code Semester T+U Hours Credit ECTS
Tax Teory and Policy MLY 507 0 3 + 0 3 7
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Optional
Course Coordinator Doç.Dr. HARUN KILIÇASLAN
Course Lecturers Doç.Dr. HARUN KILIÇASLAN,
Course Assistants Res.Asst.Kadriye İzgi
Course Category
Course Objective The aim of this course is to provide students adequate skills and knowledge so that they comprehend the taxation techniques and their consequences in achieving different economic, fiscal and social goals of taxation.
Course Content The historical development of taxation, the functions of tax, taxation techniques, micro- and macroeconomic effects of taxation.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 comprehends golas of taxation , , , , , , , , ,
2 comprehends golas of taxation , , , , , , ,
3 interprets tax principles. , , , , , , , ,
4 compares tax systems , , , , , , , ,
5 analyzes micro- and macroeconomic effects of taxation. , , , , , ,
Week Course Topics Preliminary Preparation
1 The goals of taxation Assigned reading materials
2 Taxation techniques Assigned reading materials
3 Income taxes Assigned reading materials
4 Expenditure taxes Assigned reading materials
5 Wealth taxes Assigned reading materials
6 Principles of taxation Assigned reading materials
7 Optimal taxation Assigned reading materials
8 The effect of taxation on income distributions Assigned reading materials
9 The effect of taxation on income distributions Assigned reading materials
10 The efect of taxation on stabilization Assigned reading materials
11 The effect of taxes on growth Assigned reading materials
12 The criteria for efficient tax system Assigned reading materials
13 Tax reforms Assigned reading materials
14 International tax problems Assigned reading materials
Resources
Course Notes Sağbaş İsa (2014), Vergi Teorisi, Ankara
Course Resources Edizdoğan, N. ve A. Çelikkaya (2012), Vergilerin Ekonomik Analizi, Bursa: Dora Yayıncılık
Akdoğan, Abdurrahman (2003), Kamu maliyesi, Gazi Yayınevi.
Turhan, Salih (1999), Vergi Teorisi ve Politikası, Filiz Kitabevi.
Order 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
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
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
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
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
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
6 Improve strategically approach and provide skills to use statistical research X
7 Improve communications and leader skills X
7 Improve communications and leader skills X
8 Teach a foreign language X
8 Teach a foreign language X
9 To provide social and ethical values X
9 To provide social and ethical values X
10 To have knowledge of IT technologies on the subject of public finance X
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 25
1. Ödev 37
Total 62
1. Yıl İçinin Başarıya 20
1. Final 80
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 15 15
Quiz 1 5 5
Assignment 1 10 10
Oral Examination 1 15 15
Performance Task (Laboratory) 1 10 10
Final examination 1 15 15
Total Workload 166
Total Workload / 25 (Hours) 6.64
dersAKTSKredisi 7