Course Detail
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| TAX THEORY and POLICY | MLY2233330 | Spring Semester | 3+0 | 3 | 4 |
| Course Program | Cuma 11:00-11:45 Cuma 12:00-12:45 Cuma 12:45-13:30 |
| 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) | Lect. Abdulkadir ÇELİK |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | X | |||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | X | |||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | 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 | MLY2233330 | Spring Semester | 3+0 | 3 | 4 |
| Course Program | Cuma 11:00-11:45 Cuma 12:00-12:45 Cuma 12:45-13:30 |
| 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) | Lect. Abdulkadir ÇELİK |
| 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. |
| Course Learning Outcomes | 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 | Has basic, current and practical knowledge about his/her profession. | X | |||||
| 2 | Have knowledge about occupational health and safety, environmental awareness and quality processes. | X | |||||
| 3 | Follows current developments and practices for his/her profession and uses them effectively. | X | |||||
| 4 | Uses professional-related information technologies (software, programs, animations, etc.) effectively. | ||||||
| 5 | Has the ability to independently evaluate professional problems and issues with an analytical and critical approach and to propose solutions. | X | |||||
| 6 | Can effectively present thoughts through written and oral communication at the level of knowledge and skills and express them in an understandable manner. | X | |||||
| 7 | Takes responsibility as a team member to solve unforeseen and complex problems encountered in applications related to his/her field. | X | |||||
| 8 | Has awareness of career management and lifelong learning. | X | |||||
| 9 | It has social, scientific, cultural and ethical values in the stages of collecting data related to its field, applying it and announcing the results. | X | |||||
| 10 | Keeps up with information in his/her field and communicates with colleagues using a foreign language. | ||||||
| 11 | Explains the basic concepts in the field of finance and analyzes economic and financial events. | X | |||||
| 12 | Performs accounting transactions in accordance with the legislation, prepares and analyzes financial statements. | X | |||||
| 13 | Explains and applies taxation processes, tax calculation, tax crimes and penalties, tax disputes and declaration preparation procedures. | X | |||||
| 14 | Explains the public spending, taxation, borrowing, budgeting processes and fiscal policy practices and evaluates their results. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |