The course aims to teach students the economic and political dimensions of taxation. The theoretical and practical tools to be used in analyzing Derse tax policy are introduced and the effects of taxation on the behavior of economic actors at micro level and macroeconomic structure are addressed by these theoretical and empirical tools.
Course Content
This course contains; Identification and development of taxa,Tax classification,Constraints on Taxation,Tax Payment Power and Tax Load,Taxation Justice,Taxation and Income Distribution,Positive Analysis of Tax Reactions and Taxes,Taxation and Economic Efficiency,Taxes and Macroeconomic Effects,Consumption Taxes,Income Taxes,Tax structure and tax reforms in developed and developing countries,Evaluation of Turkish Tax System in terms of efficiency and justice.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Will be able to understand the basic logic of the state's financial activities.
10, 12, 16, 19, 20, 9
A, H
2.Will be able to classify taxes.
10, 13, 14, 19, 20, 9
A, H
3.Will be able to learn the objectives, tools and conflicts between them in tax policy design.
10, 12, 16, 19, 20, 6, 9
A, H
4.Will be able to explain the tax reflection and the factors affecting the reflection.
10, 12, 13, 16, 19, 9
A, H
5.Will be able to analyze basic tax types with their constituent elements, features and world trends.
10, 16, 19, 6, 9
A, H
1.1.Explains public financial activities.
1.2.Explains the logic of public finance.
2.1.Describes tax classification.
2.2.Interprets tax classification.
3.1.Describes tax policy design.
3.2.Interprets tax policy design.
4.1.Describes the tax reflection.
4.2.Interprets the tax reflection.
5.1.Compares global examples in taxation.
5.2.Explains global examples in taxation.
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 20: Reverse Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam, H: Performance Task
Course Outline
Order
Subjects
Preliminary Work
1
Identification and development of taxa
2
Tax classification
3
Constraints on Taxation
4
Tax Payment Power and Tax Load
5
Taxation Justice
6
Taxation and Income Distribution
8
Positive Analysis of Tax Reactions and Taxes
9
Taxation and Economic Efficiency
10
Taxes and Macroeconomic Effects
11
Consumption Taxes
12
Income Taxes
13
Tax structure and tax reforms in developed and developing countries
14
Evaluation of Turkish Tax System in terms of efficiency and justice
Resources
Dilek Dileyici, İstiklal Yasar Vural and Coşkun Can Aktan (2006), Taxation Economics and Taxation Psychology, Ankara, Seçkin Publications Özhan Çetinkaya and Prof. Dr. Nihat Edizdoğan (2011), Tax and Tax Policy, Bursa, Ekin Bookstore Doğan Şenyüz, Mehmet Yüce and Adnan Gerçek (2012), Turkish Tax System, Bursa, Ekin Kitabevi, Ece Matbaasi
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
X
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
3
42
Guided Problem Solving
5
15
75
Resolution of Homework Problems and Submission as a Report
0
0
0
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
0
0
0
Midterm Exam
0
0
0
General Exam
0
0
0
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
117
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(117/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
TAX THEORY and POLICY
-
Spring Semester
3+0
3
4
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Assist.Prof. Adem Bağış ALÇİÇEK
Name of Lecturer(s)
Assist.Prof. Adem Bağış ALÇİÇEK
Assistant(s)
Aim
The course aims to teach students the economic and political dimensions of taxation. The theoretical and practical tools to be used in analyzing Derse tax policy are introduced and the effects of taxation on the behavior of economic actors at micro level and macroeconomic structure are addressed by these theoretical and empirical tools.
Course Content
This course contains; Identification and development of taxa,Tax classification,Constraints on Taxation,Tax Payment Power and Tax Load,Taxation Justice,Taxation and Income Distribution,Positive Analysis of Tax Reactions and Taxes,Taxation and Economic Efficiency,Taxes and Macroeconomic Effects,Consumption Taxes,Income Taxes,Tax structure and tax reforms in developed and developing countries,Evaluation of Turkish Tax System in terms of efficiency and justice.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1.Will be able to understand the basic logic of the state's financial activities.
10, 12, 16, 19, 20, 9
A, H
2.Will be able to classify taxes.
10, 13, 14, 19, 20, 9
A, H
3.Will be able to learn the objectives, tools and conflicts between them in tax policy design.
10, 12, 16, 19, 20, 6, 9
A, H
4.Will be able to explain the tax reflection and the factors affecting the reflection.
10, 12, 13, 16, 19, 9
A, H
5.Will be able to analyze basic tax types with their constituent elements, features and world trends.
10, 16, 19, 6, 9
A, H
1.1.Explains public financial activities.
1.2.Explains the logic of public finance.
2.1.Describes tax classification.
2.2.Interprets tax classification.
3.1.Describes tax policy design.
3.2.Interprets tax policy design.
4.1.Describes the tax reflection.
4.2.Interprets the tax reflection.
5.1.Compares global examples in taxation.
5.2.Explains global examples in taxation.
Teaching Methods:
10: Discussion Method, 12: Problem Solving Method, 13: Case Study Method, 14: Self Study Method, 16: Question - Answer Technique, 19: Brainstorming Technique, 20: Reverse Brainstorming Technique, 6: Experiential Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam, H: Performance Task
Course Outline
Order
Subjects
Preliminary Work
1
Identification and development of taxa
2
Tax classification
3
Constraints on Taxation
4
Tax Payment Power and Tax Load
5
Taxation Justice
6
Taxation and Income Distribution
8
Positive Analysis of Tax Reactions and Taxes
9
Taxation and Economic Efficiency
10
Taxes and Macroeconomic Effects
11
Consumption Taxes
12
Income Taxes
13
Tax structure and tax reforms in developed and developing countries
14
Evaluation of Turkish Tax System in terms of efficiency and justice
Resources
Dilek Dileyici, İstiklal Yasar Vural and Coşkun Can Aktan (2006), Taxation Economics and Taxation Psychology, Ankara, Seçkin Publications Özhan Çetinkaya and Prof. Dr. Nihat Edizdoğan (2011), Tax and Tax Policy, Bursa, Ekin Bookstore Doğan Şenyüz, Mehmet Yüce and Adnan Gerçek (2012), Turkish Tax System, Bursa, Ekin Kitabevi, Ece Matbaasi
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
X
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
11
In the field of social, scientific, cultural and ethical values.
X
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
