| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Tax Teory and Polıcy | MLY 507 | 0 | 3 + 0 | 3 | 7 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | YUKSEK_LISANS |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. VEYSEL İNAL |
| Dersi Verenler | Doç.Dr. HARUN KILIÇASLAN, |
| Dersin Yardımcıları | Res.Asst.Kadriye İzgi |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | 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. |
| Dersin İçeriği | The historical development of taxation, the functions of tax, taxation techniques, micro- and macroeconomic effects of taxation. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | comprehends golas of taxation | Lecture, Question-Answer, Discussion, Simulation, Brain Storming, Case Study, | Testing, Oral Exam, Homework, |
| 2 | comprehends golas of taxation | Lecture, Question-Answer, Discussion, Case Study, | Testing, Oral Exam, Homework, |
| 3 | interprets tax principles. | Lecture, Question-Answer, Discussion, Simulation, Case Study, | Testing, Oral Exam, Homework, |
| 4 | compares tax systems | Lecture, Question-Answer, Discussion, Simulation, Case Study, | Testing, Oral Exam, Homework, |
| 5 | analyzes micro- and macroeconomic effects of taxation. | Lecture, Question-Answer, Brain Storming, Case Study, | Testing, Homework, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | Sağbaş İsa (2014), Vergi Teorisi, Ankara |
| Ders Kaynakları | 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. |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ara Sınav | 25 |
| 1. Ödev | 75 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 20 |
| 1. Final | 80 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 166 | ||
| Toplam İş Yükü / 25 (Saat) | 6,64 | ||
| Dersin AKTS Kredisi | 7 | ||