Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Comparative Tax Systems MLY 607 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 Yrd.Doç.Dr.Onur EROĞLU
Dersin Kategorisi Diğer
Dersin Amacı Turkish Tax System, the tax structure, jurisdiction, organization and practices in our country in terms of its phases up to the present historical perspective and contemporary country practices aimed at the evaluation.
Dersin İçeriği Courses during the Turkish Tax System examples of contemporary tax systems, taxation policies and tax reform will be evaluated within the scope of
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Assess the Scope of General Tax Law Legislation Brain Storming, Role Playing, Group Study, Oral Exam,
2 Evaluation of the legislation within the scope of Special Tax Law Role Playing, Group Study, Brain Storming, Oral Exam,
3 Tax Grossly evaluation process for Brain Storming, Group Study, Role Playing, Oral Exam,
4 Evaluate From Antiquity to the Present State Systems in Terms of Tax Systems Role Playing, Question-Answer, Discussion, Group Study, Self Study, Brain Storming, Lecture, Homework, Testing,
5 The Ottoman Empire from the date of evaluating Developments in Tax System Lecture, Brain Storming, Self Study, Question-Answer, Group Study, Discussion, Role Playing, Homework, Testing,
6 Basic Principles of Tax Systems in line to evaluate the Discussion, Role Playing, Group Study, Self Study, Question-Answer, Brain Storming, Lecture, Testing, Homework,
7 Available for Tax System Reform Debate to bring the Brain Storming, Lecture, Group Study, Question-Answer, Discussion, Role Playing, Testing, Homework,
8 Developed countries´ tax systems, applications, and discuss the compatibility of Turkish Tax System Role Playing, Group Study, Question-Answer, Discussion, Lecture, Brain Storming, Self Study, Testing, Homework,
Hafta Ders Konuları Ön Hazırlık
1 Turkish tax legislation-General Tax Law
2 Turkish Tax Legislation-Special Tax Law
3 Turkish Tax Jurisdiction
4 The Historical Development of Tax Systems
5 Evaluation of the Turkish Tax Judiciary Country Comparisons in line
6 Evaluation of the Turkish Tax Judiciary Country Comparisons in line
7 Evaluation of the Turkish Tax Judiciary Country Comparisons in line
8 Evaluation of the Turkish Tax Judiciary Country Comparisons in line
9 Evaluation of the Turkish Tax System Principles of Taxation
10 Evaluation of the Turkish Tax System Principles of Taxation
11 Evaluation of the Turkish Tax System Principles of Taxation
12 Evaluation of the Turkish Tax System Principles of Taxation
13 Tax Reform, Tax Reform Studies and Proposals
14 Tax Reform, Tax Reform Studies and Proposals
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 60
1. Ödev 30
1. Sözlü Sınav 10
Toplam 100
1. Yıl İçinin Başarıya 40
1. Final 60
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 4 64
Mid-terms 1 15 15
Assignment 1 15 15
Oral Examination 1 5 5
Toplam İş Yükü 147
Toplam İş Yükü / 25 (Saat) 5,88
Dersin AKTS Kredisi 6