| TYPE OF COURSE UNIT | Elective Course |
| LEVEL OF COURSE UNIT | Master's Degree With Thesis |
| YEAR OF STUDY | - |
| SEMESTER | - |
| NUMBER OF ECTS CREDITS ALLOCATED | 10 |
| NAME OF LECTURER(S) | Professor Abdurrahman Akdoğan
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) know the fundamentals about taxing.
2) can understand the effects of taxes and spendings on economic activities.
3) can relate daily consumption issues with taxing concepts.
4) know the types of taxes.
5) can work out calculations of taxes.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | The evolution of the Turkish tax system and its present structure, public expenditures and revenues; the sources of public revenues: income, expenditure and wealth taxes; the elasticity of taxes and their incidence are the topics of this course. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Introduction to the course | | 2nd Week | Introduction to taxing | | 3rd Week | Principles of taxing | | 4th Week | Incidence of taxation | | 5th Week | Taxation and economic activities | | 6th Week | Optimal taxation | | 7th Week | Taxation of capital | | 8th Week | Mid-term examination | | 9th Week | Taxation in Turkey | | 10th Week | Income tax | | 11th Week | Corporation tax | | 12th Week | Consumption taxes | | 13th Week | Taxes on property | | 14th Week | Budget systems and budgeting in Turkey |
|
| RECOMENDED OR REQUIRED READING | Joseph E. Stiglitz, Economics of the Public Sector, 3rd ed. New York: W.W. Norton, 2000. |
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 40 | | Presentation of Article | 1 | 10 | | Total(%) | | 50 | | Contribution of In-term Studies to Overall Grade(%) | | 50 | | Contribution of Final Examination to Overall Grade(%) | | 50 | | Total(%) | | 100 |
|
| ECTS WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| Midterm exam | 1 | 3 | 3 | | Preparation for Quiz | | | | | Individual or group work | 14 | 3 | 42 | | Preparation for Final exam | 1 | 120 | 120 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 90 | 90 | | Laboratory (including preparation) | | | | | Final exam | 1 | 3 | 3 | | Homework | 1 | 8 | 8 | | Total Workload | | | 308 |
|---|
| Total Workload / 30 | | | 10,26 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
