COURSE UNIT TITLE

: TAXATION ECONOMY

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ERA 4607 TAXATION ECONOMY ELECTIVE 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR HAYAL AYÇA ŞIMŞEK

Offered to

Public Finance (Evening)
Public Finance

Course Objective

Analysing the theorical background of taxation (types and Classification of taxes)i explaining Efficiency and justice in taxation with general equilibrium and partial equilibrium models, discussing several views on formulating a more efficient and just tax System with the help of these models in theorical perspective

Learning Outcomes of the Course Unit

1   Analysing justice and Efficiency in taxation with economic models.
2   Explaining theorical taxation concepts in detail.
3   Analysing excess tax burden and the relation between excess tax burden and taxation techniques.
4   Analysing the economic and social effects of taxation techniques in detail
5   Explaining the relation between underground Economy and tax burden

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

HAZIRLIK - FOREIGN LANGUAGE PREPARATION CLASS

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction To Tax Theory
2 Taxation Theory: General Concepts
3 Theorical Bacground of Taxation
4 Partial Equilibrium Models
5 General Equilibrium Models
6 Excess Tax Burden
7 Review
8 Mid term exam
9 Mid term exam
10 Moral Hazard in Taxation and Underground Economy
11 Turkish Tax System
12 Taxation and Tax Policies in Turkish Economy
13 Efficiency in Taxation
14 Optimal Taxation and Taxation of Capital

Recomended or Required Reading

The Economics of Taxation, Bernard Salanie, Public Finance Harvey S. Rosen.

Planned Learning Activities and Teaching Methods

Lectures

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

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

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

e-mail: ayca.simsek@deu.edu.tr. Office room number is 510.

Office Hours

Tuesday, time:16:00-17:00

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/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.211
LO.311
LO.4111
LO.51111