Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
ERA 4607	TAXATION ECONOMY	ELECTIVE	3	0	0	4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR HAYAL AYÇA ŞIMŞEK

Offered to

Public Finance (Evening)
Public Finance

Course Objective

Analysing the theorical background of taxation (types and Classification of taxes)i explaining Efficiency and justice in taxation with general equilibrium and partial equilibrium models, discussing several views on formulating a more efficient and just tax System with the help of these models in theorical perspective

Learning Outcomes of the Course Unit

1	Analysing justice and Efficiency in taxation with economic models.
2	Explaining theorical taxation concepts in detail.
3	Analysing excess tax burden and the relation between excess tax burden and taxation techniques.
4	Analysing the economic and social effects of taxation techniques in detail
5	Explaining the relation between underground Economy and tax burden

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

HAZIRLIK - FOREIGN LANGUAGE PREPARATION CLASS

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	Introduction To Tax Theory
2	Taxation Theory: General Concepts
3	Theorical Bacground of Taxation
4	Partial Equilibrium Models
5	General Equilibrium Models
6	Excess Tax Burden
7	Review
8	Mid term exam
9	Mid term exam
10	Moral Hazard in Taxation and Underground Economy
11	Turkish Tax System
12	Taxation and Tax Policies in Turkish Economy
13	Efficiency in Taxation
14	Optimal Taxation and Taxation of Capital

Recomended or Required Reading

The Economics of Taxation, Bernard Salanie, Public Finance Harvey S. Rosen.

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

Presentation, discussing several academic articles and reports and other academic paper relating the lecture

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules