Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Tax Law and Current Issues MLY 601 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Doktora
Dersin Türü Seçmeli
Dersin Koordinatörü Prof.Dr. MEHMET EMİN ALTUNDEMİR
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi Diğer
Dersin Amacı Knowledge and skills to analyze various tax issues, with the ability to interpret the current tax problems develop, acquire reasoning power on the implementation of international tax issues
Dersin İçeriği Taxes make the tax system are analyzed in a systematic manner, examines the current problems in the fields of tax disputes and tax legislation, tax reforms implemented evaluated.
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 The relationship between the taxpayer and the tax administration as compared to explain the problems Lecture, Question-Answer, Case Study, Drilland Practice, Testing, Homework,
2 Inferences can be made for the restructuring of tax administration and enforcement of Drilland Practice, Question-Answer, Lecture, Case Study, Testing, Homework,
3 Tax Grossly evaluate the process of Lecture, Case Study, Question-Answer, Drilland Practice, Testing, Homework,
4 Make suggestions for the reform of the existing tax system Drilland Practice, Case Study, Question-Answer, Lecture, Homework, Testing,
Hafta Ders Konuları Ön Hazırlık
1 General analysis of tax systems
2 Country comparisons of tax systems
3 Country comparisons of tax systems
4 Organizational problems in tax administration
5 The problems inherent in the relationship between the tax administration and the taxpayer
6 Tax evasion problem
7 Control problems in tax administration
8 Control problems in tax administration
9 Tax administration reform efforts
10 Tax issues posed by globalization
11 Tax havens
12 The problem of double taxation
13 Taxation of electronic commerce
14 The importance of tax competition-distorting tax competition
Kaynaklar
Ders Notu
Ders Kaynakları
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
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
7 Improve communications and leader skills X
8 Teach a foreign language 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
12 Understands the relationship between theory and practice, and has extensive knowledge in economic issues.
13 Analyzes the theoretical infrastructure and has thorough knowledge of public economy (comparison of private and public economy, the failure of the market and state, efficiency of state intervention) in terms of graphical forms
14
15 Analyzes the theoretical infrastructure and has thorough knowledge of contribution theory and policy (taxation, understanding the taxes and similar incomes, comprehending why tax is applied on certain goods and services, tax ethics, tax psychology, tax evasion and tax avoidance) in terms of graphical methods.
16 Analyzes the theoretical infrastructure and has thorough knowledge fiscal policy (public sector intervention in economy, understanding fiscal policies and tools, interaction of money and fiscal policies, development, budget, structural adjustment, the relationship between income distribution and economic fluctuation, and the relationship between economic issues and fiscal policy) in terms of graphical methods
17 Analyzes the process of taxation systems by using theoretical and legal knowledge on taxation procedures, and compares and interprets different systems.
18 Analyzes the field and other related fields through numerical methods and evaluates the reflection on practice.
19 Produces a scientific publication by thorough examination of an issue in economics either individually or as a team
20 Willing to work in interdisciplinary academic work when economic perspective is necessary
21 Computer literacy (Word,Excel etc.) and ability to use at least two different programs (SPSS, Eviews) in order to make financial analyses
22 Employs economic theory to interpret the cause effect relationship between financial and economic issues
23 Specializes in three different sub-fields of economy which include public economy, public debt, fiscal policy, tax system of Turkey, tax law, structural issues in development and state, budget, fiscal sociology, education economy and health economy.
24 Communicates effectively in a foreign language
25 Employs economic theory to provide an analysis of current events; suggests coherent ideas on economic issues and has the ability to support and defend his/her idea and criticizes others’ ideas consistently
26
27 Students are aware of the social, scientific and psychological ethics of their occupation while taking into account the fact that economics is a social discipline
28 Willing to work in interdisciplinary academic work when economic perspective is necessary
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 40
1. Ödev 60
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
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
Assignment 1 20 20
Final examination 1 15 15
Toplam İş Yükü 146
Toplam İş Yükü / 25 (Saat) 5,84
Dersin AKTS Kredisi 6