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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 2008 FISCAL SOCIOLOGY ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR DILEK BAŞARAN

Offered to

Public Finance Public Finance (Evening)

Course Objective

To examine the factors that determine attitudes and behaviors towards tax by establishing the relationship between public finance and sociology; to analyze individual and social reactions to taxes with their causes and consequences.

Learning Outcomes of the Course Unit

1   To establish and explain the relationship between public finance and sociology. 2   To explain the concepts of tax legitimacy, tax legality and taxation authority. 3   To identify and interpret the factors that determine attitudes and behaviors towards tax 4   To analyze individual and social responses to taxation. 5   To list the types of fiscal rules and interpret their applicability.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Sociology and Fiscal Sociology 2 Tax legitimacy, tax legality and taxation authority. 3 Tax awareness, tax culture and tax morale 4 Fundamentals of Tax Psychology 5 Factors Determining Attitudes and Behaviors Towards Tax-I 6 Factors Determining Attitudes and Behaviors Towards Tax-II 7 Individual and Social Reactions to Taxes 8 Taxes, Pressure Groups and Rent Seeking 9 Economic and Fiscal Transformation 10 Rules, Institutions and Public Finance 11 Relationship between Democracy, Political Sociology and Public Finance 12 Negative Income Tax, Relationship between Taxation, Public Expenditures, Social Justice and Income Distribution

Recomended or Required Reading

References: "Fiscal Sociology" lecture notes (Doç.Dr. Dilek Başaran) "Mali Sosyoloji Üzerine Denemeler", Editör: A. Kemal Çelebi, Maliye Bakanlığı Strateji Geliştirme Başkanlığı, Ankara, 2012.

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

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)

E-mail: dilek.dileyici@deu.edu.tr

Office Hours

Monday 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 4 48 Preparation for midterm exam 1 12 12 Preparation for final exam 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 113

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