Course Name Code Semester T+U Hours Credit ECTS
Tax Theory and Policy MHY 504 0 3 + 0 3 6
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 Şahpaz
Course Category Available Basic Education in the Field
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 Lecture, Question-Answer, Discussion, Testing, Homework,
2 comprehends and applies tax tachniques. Lecture, Question-Answer, Discussion, Testing, Homework,
3 interprets tax principles. Lecture, Question-Answer, Discussion, Testing, Homework,
4 compares tax systems Lecture, Question-Answer, Discussion, Testing, Homework,
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 distribution Assigned reading materials
9 The effect of taxation on labor market Assigned reading materials
10 The macroeconomic effects of taxation Assigned reading materials
11 The effect of taxes on firm and individual behaviors Assigned reading materials
12 The criteria for just and efficient tax system Assigned reading materials
13 Tax reforms Assigned reading materials
14 International tax problems Assigned reading materials
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
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
9 To provide social and ethical values
10 To have knowledge of IT technologies on the subject of public finance X
11 Improve communications skills in general. X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 40
1. Kısa Sınav 20
2. Kısa Sınav 20
3. Kısa Sınav 20
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
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
Assignment 0 10 0
Oral Examination 0 10 0
Final examination 1 15 15
Quiz 3 7 21
Total Workload 147
Total Workload / 25 (Hours) 5.88
dersAKTSKredisi 6