COURSE UNIT TITLE

: OPTIMAL TAXATION

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 4038 OPTIMAL TAXATION ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR HAYAL AYÇA ŞIMŞEK

Offered to

Economics (Evening)
Economics
Public Finance
Public Finance (Evening)

Course Objective

The objective of the course: What is ideal taxation What principles should an ideal tax system be equipped with What are the principles of taxation What are the relationships between these principles What is the relationship between these principles and the basic legal principles Is there any harmony or conflict between the principles How can the harmony be advanced, and how can conflicts be resolved What are the contributions of the basic economic approaches and academic texts to the principles of taxation E.g. Aristotle, Ibn Haldun, Hobbes, Locke, Montesquieu, Smith, Ricardo, Mill, Wicksell, Lindahl, Ramsey, etc. Have political and legal texts addressed the principles of taxation E.g. Hz. Ali (Ahidname), Tahir bin Hüseyin (Siyasi Nasihatname), Nizamü l Mülk (Siyasetname), Magna Carta, English Bill of Rights, Declaration of the Rights of Man, American Declaration of Independence, French Declaration of the Rights of Man and Citizen, Sened-i ittifak, Tanzimat Fermanı, Islahat Fermanı, Adalet Fermanı, Kanun-i Esasi, European Convention on Human Rights, European Social Charter, etc. Are there any contributions from religious and philosophical texts to the principles of taxation E.g. mythology, Torah, Bible, Quran, Confucius, Buddha, Inca, Aztec, Viking records. What are the provisions regarding the principles of taxation in the constitutions of the country What are the manifestations of constitutional principles in tax systems What are the consequences of principle-less taxation What is the role of principled taxation in ensuring tax compliance How are the principles of taxation designed in an utopic scenario The course aims to answer these questions and encourage students' creativity by asking "what kind of tax system should be" to reach the ideal.

Learning Outcomes of the Course Unit

1   Acquire knowledge on what the ideal taxation should be.
2   Deepen understanding of the content of taxation principles.
3   Identify harmony and conflicts within the taxation principles.
4   Establish connections between general legal principles and taxation.
5   Learn the contributions of economic approaches to taxation principles.
6   Recognize taxation principles in political and legal documents.
7   Examine the view of taxation in religious and philosophical documents.
8   Learn taxation principles in country constitutions.
9   Understand the manifestation of principle-based taxation on tax compliance.
10   Design an ideal tax system. Design an ideal tax system.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Optimal Tax System Definition, Why Tax Principles are Required. Tax Principles in Türkiye's Constitutional Regime.
2 Analysis of Fairness, Certainty, Flexibility, Equality before the Law, Effectiveness and Benefit Principles. Examples of Principle-less Taxation and the Resulting Social Problems.
3 Analysis of Generality, Irreversibility, Economic Orientation, Stability, Prohibition of Comparison, and Intervention Principles. Analysis of Turkish Tax System in terms of Tax Principles (Group Work).
4 Analysis of Proportionality, Simplicity, Exclusion, Impartiality, Suitability, Sufficiency and Legality Principles. Suggestions on Ideal Tax System (Group Work). Suggestions on Ideal Tax System (Group Work).
5 Evaluation of Tax Principles through Academic Texts. General Review and Evaluation
6 Evaluation of Tax Principles with Political and Legal Aspects.
7 Evaluation of Tax Principles from Religious and Philosophical perspectives.
8 General Review
9 The Place and Importance of Tax Principles in National Constitutions.

Recomended or Required Reading

Özgür Saraç & Abdulkerim Eroğlu (2021), Vergileme Ilkelerinin Anatomisi: Tarihsel Kökenler ve Ülke Anayasaları Üzerine Değerlendirmeler, Efe Akademi, Istanbul. (Temel Kaynak 1)
Özgür Saraç & Gamze Yıldız Şeren (2022), Ilkesiz Vergilere Tepkiler: Vergi Isyanları, Efe Akademi, Istanbul. (Temel Kaynak 2)
Aktan, Coşkun Can, Dilek Dileyici & Özgür Saraç (2001). Anayasal Perspektiften Vergi Reformu ve `Vergi Anayasası Önerisi. Anayasal Iktisat, (Ed; C. Can Aktan), (1-23).
Aktan, Coşkun Can (2017). Anayasal Iktisat ve Vergilemede Hukuki Güvenlik Ilkesi. Hukuk ve Iktisat Araştırmaları Dergisi, 9(2), (101-116). Arslan, Kahan Onur (2016). Vergilendirme Yetkisinin Meşruluk Kaynakları: Optimal Vergilendirme Ilkeleri ve Kamu Yararı, TBB Dergisi, 127, (223-244). Öz, Ersan (2002). Türk Gelir Vergisindeki Bazı Vergi Harcamalarının Optimal Vergileme Ilkeleri Açısından Analizi. Dokuz Eylül Üniversitesi Iktisadi Idari Bilimler Fakültesi Dergisi, 17(1), (11-33).

Planned Learning Activities and Teaching Methods

it will be announced

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


Further Notes About Assessment Methods

None

Assessment Criteria

it will be announced

Language of Instruction

Turkish

Course Policies and Rules

it will be announced

Contact Details for the Lecturer(s)

asuman.altay@deu.edu.tr
ayca.simsek@deu.edu.tr
ozgur.sarac@deu.edu.tr

Office Hours

Please make an appointment through email.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 5 60
Preparation for midterm exam 1 10 10
Preparation for final exam 1 12 12
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 120

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.1
LO.21
LO.31
LO.41
LO.511
LO.611
LO.711
LO.81
LO.91
LO.10111

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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