Description of Individual Course Units
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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) |
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 |
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Mode of Delivery |
Face -to- Face |
Prerequisites and Co-requisites |
None |
Recomended Optional Programme Components |
None |
Course Contents |
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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) |
Planned Learning Activities and Teaching Methods |
it will be announced |
Assessment Methods |
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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 |
Office Hours |
Please make an appointment through email. |
Work Placement(s) |
None |
Workload Calculation |
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Contribution of Learning Outcomes to Programme Outcomes |
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