COURSE UNIT TITLE

: TAXATION THEORY AND POLICY

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5101 TAXATION THEORY AND POLICY COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR HAKAN AY

Offered to

Fiscal Law

Course Objective

Analyzing the taxation which is main subject of public finance from political
perspective that direct theory and practice and investigating this subject both Turkey
and the world.

Learning Outcomes of the Course Unit

1   Comprehend the historical perspective on the evolution of taxes
2   Comprehend the theoretical knowledge about the field
3   Be able to understand and interpret policies, using theoretical knowledge
4   Be able to analyze and interpret the today s issues about the taxation
5   Be able to join scientific discussions and develop the ability of teamwork

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to the lecture
2 The Philosophy And History Of Taxation
3 The Purposes And Principles Of Taxation
4 Taxation Techniques
5 Classifications Of Taxes: Direct And Indirect Taxes
6 The Effects Of Taxes: Micro-And Macro-Economic Effects
7 Development Stages of Tax Theory and Policy
8 MIDTERM
9 Globalization And Changes In Taxation
10 International Tax Competition And Tax Havens
11 Electronic Commerce And Taxation
12 Poverty, Distribution Of Income And Taxation
13 Relationship Between The Informal Economy And Taxation
14 Global Investments and Tax Policies

Recomended or Required Reading

Main References:
1. Salih Turhan, Vergi Teorisi ve Politikası, Filiz Kitabevi, 2020.
2. Hüseyin Şen, Isa Sağbaş, Vergi Teorisi ve Politikası, Barış Arıkan Yayınları, 2017.
3. Özhan Çetinkaya- Nihat Edizdoğan, Vergi ve Vergi Politikası Üzerine Incelemeler,
Ekin Kitabevi Yayınları, 2011.
Supplementary References:
1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2012.
2. Hakan Ay, Kamu Maliyesi, Nobel Yayınları, 2019.
3. Hakan Ay, Baskı Grupları ve Vergi Politikası , 2008
4. Özgür saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk
Yayınları, 2006
Other Materials: National and international periodical journals (including e-journals),
academic reports (national/international)

Planned Learning Activities and Teaching Methods

Investigating the issues in the related area with regard to theoretical and practical
aspects, discussing the results and evaluating the case studies by interactive
participation of the students and lecturer.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

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Assessment Criteria

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Language of Instruction

Turkish

Course Policies and Rules

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Contact Details for the Lecturer(s)

hakan.ay@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparations before/after weekly lectures 14 3 42
Preparing assignments 1 6 6
Preparing presentations 1 6 6
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 130

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.111
LO.21
LO.31
LO.41
LO.5111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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