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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 2017 TAX THEORY COMPULSORY 3 0 0 6

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR DILEK BAŞARAN

Offered to

Public Finance (Evening) Public Finance

Course Objective

To make the students learn the basic concepts and theories of public revenue and taxation, and taxes with various aspects (theoretical, technical, psychological, application, etc.)., The level of taxation is to provide information on which to base other classes.

Learning Outcomes of the Course Unit

1   To explain the importance of taxes in public revenues. (PK.1 2   To detect and classify differences between taxes. (PK.2) 3   To define basic concepts of taxation. (PK.6) 4   To explain and distinguish the differences between theories of taxation. (PK.8) 5   To explain the ideal the tax system in the Turkish context and make comments. (PK10) 6   To enumerate the key issues with regard to taxation in the world. (PK.11) 7   To discuss the sorts of problems and proposed solutions in Turkey with regard to taxation. (PK.9)

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Public Revenues Theory 2 Functions of Taxes and Principles of Taxation 3 Basic Concepts on Taxation-I 4 Basic Concepts on Taxation-II 5 Tax Technique 6 Types of Taxes-I 7 Types of Taxes-II 8 Tax Base-I 9 Tax Base-II 10 Factors Affecting Tax Psychology 11 Fiscal illusion 12 Underground Economy

Recomended or Required Reading

Ana kaynaklar: - Hakan Ay, Kamu Maliyesi, Albi Yayınları, Izmir, 2021. - Coşkun Can Aktan ve Dilek Dileyici, Kamu Maliyesi, Birleşik Matbaacılık, Izmir, 2010. Yardımcı kaynaklar: - Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi, Ankara, 2007. - Özhan Uluatam, Kamu Maliyesi, Imaj Yayınevi, Ankara, 2003.

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

dilek.dileyici@deu.edu.tr, haluk.egeli@deu.edu.tr

Office Hours

Prof. Dr. Haluk Egeli, Monday11:00-12:00 Office No: 531

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparation for midterm exam 1 18 18 Preparation for final exam 1 21 21 Preparations before/after weekly lectures 15 5 75 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 152

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 5 2 1 3 4 2 LO.2 4 1 3 2 5 3 LO.3 1 3 5 4 2 1 LO.4 2 5 2 1 5 3 LO.5 3 4 5 2 1 4 LO.6 3 2 4 5 3 5 LO.7 4 1 3 4 2 5 3