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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MHK 5111 TAX ISSUES IN DEVELOPING COUNTRIES ELECTIVE 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR HAYAL AYÇA ŞIMŞEK

Offered to

Fiscal Law

Course Objective

Investigating taxation problems that occur in developing countries during implementation of tax policies by examining diferent country experiences and analysing tax policies and taxation problems in the Turkish economy within the scope of theorical and practical point of view.

Learning Outcomes of the Course Unit

1   Be able to analyse economic factors that tax policies ae based on in developing countries (within the scope of taxation theory). 2   Be able to investigate he development of tax policies in developing countries regarding their different macroeconomic infrastructures 3   Be able to discuss the reasons and results of taxation problems and the success of economy policies implemented to reduce/resolve these problems in developing countries. 4   Be able to analyse tax policies and taxation problems in Turkey (within the scope of taxation theory) 5   Be able to discuss the reasons and results of taxation problems and the success of economy policies implemented to reduce/resolve these problems in Turkey

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The analysis of tax policies and taxation problems in developing countries (within the scope of taxation theory) 2 Tax policies and taxation problems in Asian countries 3 Tax policies and taxation problems in Latin American countries 4 Tax policies and taxation problems in transition economies 5 Tax policies and taxation problems in African countries 6 Tax policies and taxation problems in developing countries (analysing common and different features) and comments 7 MID EXAMS 8 MID EXAMS 9 Analysing tax policies implemented in Turkey (within the scope of taxation theory) 10 Analysing taxation problems in Turkey (within the scope of taxation theory) 11 Tax policies and taxation problems in developing countries and in Turkey (analysing common and different features) and comments 12 The effects of economic crisis on taxation problems in Turkey 13 The effects of global economic crisis on taxation problems in developing countries (reasons, results, precaution and policy implementations) 14 The effects of global economic crisis on taxation problems in Turkey (reasons, results, precaution and policy implementations)

Recomended or Required Reading

Main Reference: Economics of the Public Sector, Joseph Stiglitz, 2004, W.W. Norton and Company Supplementary Reference: Macroeconomics, Paul Krugman and Robin Wells, 2009, Worth Publishers Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Explaining and discussing

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)

(0090) (232) 4204180-10424, ayca.simsek@deu.edu.tr

Office Hours

Thursdays, 10.00-12.00

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 10 10 Preparation for final exam 1 20 20 Preparing assignments 1 10 10 Preparing presentations 1 2 2 Midterm 1 2 2 Final 1 2 2 TOTAL WORKLOAD (hours) 130

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 1 LO.4 1 1 1 1 LO.5 1 1 1