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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MAL 5111 TAX PSYCHOLOGY ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR HAKAN AY

Offered to

Public Finance

Course Objective

Analyzing both the psychologic and sociological effect of the taxes on individuals and communities

Learning Outcomes of the Course Unit

1   Be able to define the tax ethics and tax concept 2   Be able to explain the active and passive reactions have been shown against 3   Be able to put suggestions in order against black economy 4   Be able to discuss what needs to be done to improve the taxpayers' rights in 5   Be able to tell the difference of reactions shown against tax as types of taxes.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The Sociological and Psychological Aspects of Taxation Principles 2 Theoretical Fundamentals of Tax Psychology 3 Tax Ethics and Culture 4 Tax Burden 5 Active and Passive Reactions against Tax 6 Black Economy 7 Mid-term Exam 8 Mid-term Exam 9 Concept of fiscal illusion: Causes and Consequences 10 Voluntary tax compliance 11 Tax Riots 12 Taxpayer Rights 13 Analyze the sociological and psychologic aspect of wealth and expenditure taxes 14 Analyze the sociological and psychologic aspect of income tax

Recomended or Required Reading

Main Source:Coşkun Can Aktan-Dilek Dileyici-Istiklal Y Vural, Vergileme Ekonomisi ve Vergileme Psikolojisi, Seçkin Kitabevi, Ankara 2006 Other Sources: Coşkun Can Aktan-Dilek Dileyici-Özgür Saraç, Vergi, Zulüm ve Isyan, Phoenix Yayınevi, Ankara,2002 References: Abdurrahman Akdoğan, Kamu Maliyesi, Gözden Geçirilmiş ve Genişletilmiş 10.Baskı, Ankara, 2006 Aytaç Eker, Kamu Maliyesi, Birleşik Matbaa Izmir 2009,

Planned Learning Activities and Teaching Methods

Lectures and Discussion

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

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

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 Preparations before/after weekly lectures 14 3 42 Preparation for midterm exam 1 15 15 Preparation for final exam 1 10 10 Preparing assignments 1 10 10 Preparing presentations 1 2 2 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 125

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