COURSE UNIT TITLE

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

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

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

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

Contribution of Learning Outcomes to Programme Outcomes