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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4013 ECONOMICS OF TAXATION COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR COŞKUNCAN AKTAN

Offered to

Public Finance (Evening) Public Finance

Course Objective

Analysing the theorical background of taxation (with the optimal taxation and Tax psychology), how taxation is used as an instrument of economy policy, efficiency and justice in tax policy on methods of gathering taxes and using them in Türkiye Economy

Learning Outcomes of the Course Unit

1   Explaining thebasic factors of optimal taxation and tax psychology 2   Analyzing taxation issue as part of relationship with between taxpayers and the tax burden 3   Explaining Tax policy how it is used as an effective financial instrument 4   Analyzing effects of tax policy on the real and financial sectors 5   Interpretating effects of Tax policy in effect on the whole economy and social structure 6   Analyzing tax policy practices in both developed and developing countries within the framework of changes of the global economy, (practices problems in countries within the framework of criteria of efficiency and justice in taxation and solution them)

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Economic Importance of Taxation 2 The Political Economy of Taxation I: Classical and Pre-Classical Period Approaches 3 The Political Economy of Taxation II: Post-Classical Period Approaches 4 As an Instrument of Public Finance: Tax 5 Principles of Taxation: How should be taken 6 Optimal Taxation 7 Tax Incidence: Who Really Pays Tax 8 Mid-term exam 9 Mid-term exam 10 Corporation Tax And Its Socio-Economic Effects 11 Consumption Taxes And Its Socio-Economic Effects 12 Wealth Taxes and Social Security Taxes And Their Socio-Economic Effects 13 Tax Structure and Inflation: Analysis of Türkiye 14 Globalization and Public Finance: Global Tax Issues 15 General Evaluation I 16 General Evaluation II

Recomended or Required Reading

Main Sources: J. Stiglitz, Kamu Kesimi Ekonomisi. C.C. Aktan ve D. Dileyici, Vergileme Ekonomisi Supplemantary Sources: A. Smith, Milletlerin Zenginliği

Planned Learning Activities and Teaching Methods

Presentation, discussing several academic articles and reports and other academic paper relating the lecture

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)

To be announced.

Office Hours

Tuesdays, Time: 15.00-17.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 9 9 Preparation for final exam 1 9 9 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 92

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 1 1 LO.2 1 1 1 LO.3 1 1 1 1 LO.4 1 1 1 LO.5 1 1 LO.6 1 1 1 1