Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Fıscal Socıology MLY 614 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Doktora
Dersin Türü Seçmeli
Dersin Koordinatörü Doç.Dr. HAKAN YAVUZ
Dersi Verenler Prof.Dr. FATİH YARDIMCIOĞLU,
Dersin Yardımcıları Arş. Gör. Işıl Ayas, Arş. Gör. Tunç İNCE
Dersin Kategorisi Diğer
Dersin Amacı Tax psychology, and psychological reactions against taxes, tax models to perform analysis.
Dersin İçeriği currently affecting the tax paid by the taxpayer of various sociological, psychological factors, and these factors will be discussed what kind of social life and thus the effects of the central budget to be considered at an advanced level.
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Tax payments may affect the social and economic behavior Lecture, Question-Answer, Discussion, Testing, Homework,
2 Tax evasion, tax avoidance, the informal economy, tax resistance, cost-benefit analysis, and so on. concepts and interpretations to understand the importance of today´s economic and social life of Question-Answer, Discussion, Lecture, Testing, Homework,
3 Refers to a cost-benefit analysis of Lecture, Question-Answer, Discussion, Homework, Testing,
4 describes the psychological reactions against the tax Discussion, Question-Answer, Lecture, Homework, Testing,
5 Equality, knows the concepts of bounded rationality Lecture, Question-Answer, Discussion, Testing, Homework,
6 Tax morality analyzes the factors that influence Discussion, Lecture, Question-Answer, Homework, Testing,
Hafta Ders Konuları Ön Hazırlık
1 Characteristics of the principles of taxation
2 Perceived tax equity
3 Perceived tax burden
4 The perceived benefits of public spending
5 and limits of cost-benefit analysis
6 theory of equality
7 Protests against taxes
8 Bounded rationality and prediction
9 Mid-term exam
10 Preferences and the effect of the reference group
11 Tax evasion and dissuasive factors: legal penalties, social pressure and remorse
12 National and international studies that measure the ethics of tax
13 The attitude of the tax administration, the taxpayer
14 Upgrade to tax morality methods
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 40
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
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
Toplam İş Yükü 284
Toplam İş Yükü / 25 (Saat) 11,36
Dersin AKTS Kredisi 6