COURSE UNIT TITLE

: ECONOMIC ANALYSIS OF TAXATION

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 5107 ECONOMIC ANALYSIS OF TAXATION COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR COŞKUNCAN AKTAN

Offered to

Public Finance

Course Objective

To examine Micro-and macro-economic effects of taxes and tax types, in the light of new
developments in the field of taxation.

Learning Outcomes of the Course Unit

1   to explain the reasons of expenses for Income, wealth and expenditure taxation.
2   Associate with the principles of the theory of optimal taxation taxation.
3   Discuss the effectiveness of the measures to be taken to combat the informal
4   Interpret the effects of taxes on income distribution.
5   Taxes interpret the effectiveness of the fight against inflation and deflation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Economic Analysis on Income Taxes
2 Economic Analysis of taxes on spending
3 Economic Analysis of taxes on Wealth
4 Principles of Taxation, Optimal Taxation (Taxation of Justice-Events Discussion)
5 The Informal Economy
6 Flat-rate tax reform
7 Mid-term exam
8 Mid-term exam
9 Effects of Taxes on Investments
10 Effects of Taxes on Labor Supply
11 Effects of Taxes on Economic Growth
12 Effects of Taxes on Economic Stability
13 Effects of Taxes on Income Distribution
14 Taxation of Financial Markets

Recomended or Required Reading

Main Sources:
1. Coşkun Can Aktan, Dilek Dileyici, Istiklal Y. Vural, Vergileme Ekonomisi ve Vergileme Psikolojisi, Ankara: Seçkin Yayıncılık, 2006.
2. Ali Çelikkaya, Nihat Edizdoğan, Vergilerin Ekonomik Analizi, Dora Yayınları, 2010.,
3. Salih Turhan, Vergi Teorisi ve Politikası, Istanbul: Filiz Kitabevi, 1993.
4. Joseph E.STIGLITZ, Kamu Kesimi Ekonomisi, Çeviren: Ömer Faruk Batırel, Istanbul:Marmara Ün. Yayın No:549, IIBF Yayın No.396, 1994.
5. Gunter SCHMOLDERS, Genel Vergi Teorisi, (Çev.: Salih TURHAN), Gözden. Geçirilmiş Ilaveli Dördüncü Baskı, Istanbul: Istanbul Üniversitesi Iktisat Fakültesi Yayını, 1976.

Planned Learning Activities and Teaching Methods

Presentation and discussion.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes are related to evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

will be announced.

Contact Details for the Lecturer(s)

E-posta: ccan.aktan@deu.edu.tr

Office Hours

Thursday: 15.45-16.45, Oda No: 518

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 18 18
Preparing presentations 1 3 3
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 137

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.1111
LO.2111
LO.311111
LO.41111
LO.51111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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