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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
TAX THEORY AND POLICY MHY 504 0 3 + 0 3 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi HARUN KILIÇASLAN
Dersi Verenler
Dersin Yardımcıları Res.Asst.Kadriye İzgi Şahpaz
Dersin Kategorisi
Dersin Amacı
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.
Dersin İçeriği
The historical development of taxation, the functions of tax, taxation techniques, micro- and macroeconomic effects of taxation
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - comprehends golas of taxation 1 - 2 - 3 - A - C -
2 - comprehends and applies tax tachniques. 1 - 2 - 3 - A - C -
3 - interprets tax principles. 1 - 2 - 3 - A - C -
4 - compares tax systems 1 - 2 - 3 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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

Kaynaklar

Ders Notu Sağbaş İsa (2014), Vergi Teorisi, Ankara
Ders Kaynakları 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.

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.
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
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
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

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 25
Odev 1 25
SozluSinav 1 50
Toplam 100
Yıliçinin Başarıya Oranı 40
Finalin Başarıya Oranı 60
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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 3 48
Mid-terms 1 15 15
Assignment 1 10 10
Oral Examination 1 10 10
Final examination 1 15 15
Toplam İş Yükü 146
Toplam İş Yükü /25(s) 5.84
Dersin AKTS Kredisi 5.84
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