ECTS - Tax Theory and Policy
Tax Theory and Policy (MLY515) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Tax Theory and Policy | MLY515 | General Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture. |
| Course Lecturer(s) |
|
| Course Objectives | Approaches to tax theory and recent discussions for graduate students develop their competencies for the economic and financial analysis of tax policies and It aims to provide information on using it in an analytical framework. |
| Course Learning Outcomes |
The students who succeeded in this course; |
| Course Content | Conceptual definition of taxes, determination of the functions of taxes, types of taxes, principles and policies of taxation. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | I. Government and Tax in Theoretical Discussions: | |
| 2 | I. Government and Tax in Theoretical Discussions: | |
| 3 | Government and Tax in Theoretical Discussions: | |
| 4 | Theoretical framework, taxation purposes, taxation process and taxation classification | |
| 5 | Theoretical framework, taxation purposes, taxation process and taxation classification | |
| 6 | Theoretical framework, taxation purposes, taxation process and taxation not classified | |
| 7 | The relationship between efficiency in taxation, tax policies, macroeconomic stability and growth | |
| 8 | The relationship between efficiency in taxation, tax policies, macroeconomic stability and growth | |
| 9 | The relationship between efficiency in taxation, tax policies, macroeconomic stability and growth | |
| 10 | The relationship between efficiency in taxation, tax policies, macroeconomic stability and growth | |
| 11 | Fairness in taxation, tax policies and secondary distribution: | |
| 12 | Fairness in taxation, tax policies and secondary distribution: | |
| 13 | Recent discussions on taxation (environmental taxes, sustainable development goals and tax policies, tax compliance and global taxes |
Sources
| Other Sources | 1. OECD, IMF ve EUROSTAT Vergi veri tabanlar |
|---|---|
| Course Book | 2. Ülkemizde Vergi Veri Tabanları |
| 3. Nanak C. Kakwani, 1976, Measurement of Tax Progressivity: An International Comparison, The Economic Journal, 87 (March 1976), 7I-80 | |
| 4. Adam.A,Pantelis,K.Athanasios,L. 2015 “Income inequality and the tax structure: Evidence from developed and developing countries”, JOURNAL OF COMPARATIVE ECONOMICS,138-153 | |
| 5. Arcarons,J,Calonge,S. 2015 “Inference tests for tax progressivity and income redistribution: the Suits approach”, JOURNAL OF ECONOMIC INEQUALITY,2-13 | |
| 6. H. Hakan Yılmaz, (2016), "Türkiye'de Gelir Üzerinden Alınan Vergilerin Yeniden Dağıtım Etkisi: 2002-2013 Dönemi", TUBİTAK 3001 Başlangıç Ar-Ge Proje Raporu, Ankara. http://www.tubitakvergi.ankara.edu.tr/Rapor.pdf (3/9/2016) | |
| 7. Hakkı Hakan YILMAZ, Mehmet Ali Özyer, Serap İnci Özyer (2016) Türkiye'de Maliye Politikası Uygulamasında 2002-2013 Döneminde Harcama Vergilerinin Yeniden Dağıtım Etkisi, TEK 2016 Ekonomi Kongresi | |
| 8. Özyer, M. A. 2014. Vergilerin Gelir Eşitsizliğine Etkisi: 2002 – 2008 Dönemi İçin Bir Analiz, Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Doktora Tezi (Yayımlanmamış), Ankara | |
| 9. Hakkı Hakan YILMAZ, Mehmet Ali Özyer, Serap İnci Özyer (2019) Redistribution Effects of Taxes on Expenditure: The Case of Turkey (2002-2013), Review of Public Economics, 3/22 |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | - | - |
| Final Exam/Final Jury | - | - |
| Toplam | 0 | 0 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains. | |||||
| 2 | He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view. | |||||
| 3 | Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law | |||||
| 4 | Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes. | X | ||||
| 5 | By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship. | |||||
| 6 | Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of businesses with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective. | |||||
| 9 | Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field. | |||||
| 11 | It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events. | X | ||||
| 12 | While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the environment, cultural and moral values. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | |||
| Prepration of Final Exams/Final Jury | |||
| Total Workload | 0 | ||