COURSE UNIT TITLE

: TAX POLICY

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7211 TAX POLICY ELECTIVE 3 0 0 6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

All of the tax practice in an economy, especially in the direction of tax policies,
national and global context, investment, consumption and savings by analyzing the
effects of the tax examination and investigation of their interaction with the failure
to implement the provision.

Learning Outcomes of the Course Unit

1   Taxation of tax policies that shape to be informed about the stages of formation,
2   Tax policies to analyze the connection between the political decision-making processes,
3   Decision-making processes to analyze the market in terms of tax policies,
4   Knowing the effects of fiscal policy objectives in the formation of all taxes,
5   To analyze the effects of tax policy formulation processes of the principles of taxation,

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Giving General Information About the Course
2 Theoretical Background of Tax Policy I: Brief Overview of Taxation Theory
3 Theoretical Background of Tax Policy II: Tax Policy as a Tool to Regulate the Economy
4 The Role of the State and Tax Policy in the History of Economic Thought: Classical and Keynesian Economics
5 The Role of the State and Tax Policy in the History of Economic Thought: The Post-Keynes Period
6 The Role of Tax Policy in Ensuring Economic Stability
7 Economic Crises and Tax Policy
8 MIDTERM
9 The Role of Tax Policy in Achieving Economic Growth
10 The Role of Tax Policy in Ensuring Justice in Income Distribution
11 Development of Tax Policy in Developing Countries
12 Development of Tax Policy in Türkiye
13 General Review and Evaluation

Recomended or Required Reading

Main Course:
1. Salih TURHAN, Vergi Teorisi ve Politikası, Der Yayınları, 1987.
2. Isa SAĞBAŞ, Vergi Teorisi, Ece Matbaası, 2007.
3. Özhan Çetinkaya- Nihat Edizdoğan, Vergi ve Vergi Politikası Üzerine Incelemeler,
Ekin Kitabevi Yayınları, 2011.
Others:
1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2012.
2. Hakan Ay, Baskı Grupları ve Vergi Politikası , 2008
3. Özgür saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk
Yayınları, 2006

Planned Learning Activities and Teaching Methods

With the interactive participation of faculty members and students with the theoretical
and practical dimensions subject to particular presentations, case studies and
discussion of research results

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


Further Notes About Assessment Methods

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Assessment Criteria

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Language of Instruction

Turkish

Course Policies and Rules

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Contact Details for the Lecturer(s)

ayca.simsek@deu.edu.tr

Office Hours

make an appointment by mail

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 20 20
Preparation for final exam 1 20 20
Preparing assignments 1 15 15
Preparing presentations 1 7 7
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

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LO.4111
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