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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 1006 TAX THEORY COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR HAKAN AY

Offered to

Public Finance (Evening) Public Finance

Course Objective

To make the students learn the basic concepts and theories of public revenue and taxation, and taxes with various aspects (theoretical, technical, psychological, application, etc.)., The level of taxation is to provide information on which to base other classes.

Learning Outcomes of the Course Unit

1   To explain the importance of taxes in public revenues. (PK.1 2   To detect and classify differences between taxes. (PK.2) 3   To define basic concepts of taxation. (PK.6) 4   To explain and distinguish the differences between theories of taxation. (PK.8) 5   To explain the ideal the tax system in the Turkish context and make comments. (PK10) 6   To enumerate the key issues with regard to taxation in the world. (PK.11) 7   To discuss the sorts of problems and proposed solutions in Türkiye with regard to taxation. (PK.9)

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction to Tax Theory (The Place of Taxes in Public Revenues) 2 Definition and Historical Development of Tax 3 Theoretical Development of Tax 4 Functions of Tax 5 Taxation Technique 6 Taxation Concepts I 7 Taxation Concepts II 8 Midterm 9 Midterm 10 Taxation Principles 11 Justice in Taxation 12 Concepts Related to Tax Psychology I 13 Concepts Related to Tax Psychology II 14 Classification of Taxes-I: Income, Expenditure and Wealth Taxes 15 Classification of Taxes-II: Other Classifications 16 General Evaluation

Recomended or Required Reading

Ana kaynaklar: - Hakan Ay, Kamu Maliyesi, Albi Yayınları, Izmir, 2021. - Coşkun Can Aktan ve Dilek Dileyici, Kamu Maliyesi, Birleşik Matbaacılık, Izmir, 2010. Yardımcı kaynaklar: - Abdurrahman Akdoğan, Kamu Maliyesi, Gazi Kitabevi, Ankara, 2007. - Özhan Uluatam, Kamu Maliyesi, Imaj Yayınevi, Ankara, 2003.

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)

hakan.ay@deu.edu.tr

Office Hours

Wednesday 15:00--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 4 1 4 Preparation for midterm exam 1 10 10 Preparation for final exam 1 15 15 Final 1 18 18 Midterm 1 21 21 TOTAL WORKLOAD (hours) 104

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 1 1 1 LO.2 1 1 1 1 1 1 LO.3 1 1 1 1 1 1 LO.4 1 1 1 1 1 1 LO.5 1 1 1 1 1 1 LO.6 1 1 1 1 1 1 LO.7 1 1 1 1 1 1 1