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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
COMPARATİVE TAX SYSTEMS MLY 607 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Doktora
Dersin Türü SECMELI
Dersin Koordinatörü Prof.Dr. MEHMET EMİN ALTUNDEMİR
Dersi Verenler
Dersin Yardımcıları Yrd.Doç.Dr.Onur EROĞLU
Dersin Kategorisi
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
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Assess the Scope of General Tax Law Legislation 10 - 7 - 8 - B -
2 - Evaluation of the legislation within the scope of Special Tax Law 7 - 8 - 10 - B -
3 - Tax Grossly evaluation process for 10 - 8 - 7 - B -
4 - Evaluate From Antiquity to the Present State Systems in Terms of Tax Systems 7 - 2 - 3 - 8 - 14 - 10 - 1 - C - A -
5 - The Ottoman Empire from the date of evaluating Developments in Tax System 1 - 10 - 14 - 2 - 8 - 3 - 7 - C - A -
6 - Basic Principles of Tax Systems in line to evaluate the 3 - 7 - 8 - 14 - 2 - 10 - 1 - A - C -
7 - Available for Tax System Reform Debate to bring the 10 - 1 - 8 - 2 - 3 - 7 - A - C -
8 - Developed countries´ tax systems, applications, and discuss the compatibility of Turkish Tax System 7 - 8 - 2 - 3 - 1 - 10 - 14 - A - C -
Öğretim Yöntemleri: 10:Brain Storming 7:Role Playing 8:Group Study 2:Question-Answer 3:Discussion 14:Self Study 1:Lecture
Ölçme Yöntemleri: B:Oral Exam C:Homework A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
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

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
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

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
Odev 1 30
SozluSinav 1 10
Toplam 100
Yıliçinin Başarıya Oranı 40
Finalin Başarıya Oranı 60
Toplam 100

AKTS - İş Yükü

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