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| MLYZ5136 | Tax Theory and Policy | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Second Cycle | | Status | Compulsory | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. İhsan GÜNAYDIN | | Co-Lecturer | Prof.Dr. Cemil RAKICI | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To increase knowledge of students about tax theory and policy. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Define basic concepts deal with tax theory and policy. | 1 | 1, | | PO - 2 : | Cognize the tax theory, tariff, principles, and efficiency of tax policy. | 1 | 1, | | PO - 3 : | Develop tax policies compatible with basic economic policies. | 1,5,6 | 2,3,5, | | PO - 4 : | Evaluate the different tax policies. | 5,6 | 2,3,5, | | PO - 5 : | Interpret tax planning and tax competition issues within the framework of the international tax principles. | 2,5,6 | 2,3,5, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| The point of views about tax rights, functions of tax, principles of taxation, income distributions and taxation, growth and taxation, tax policy of providing stability. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | development of the tax | | | Week 2 | tax concept | | | Week 3 | tax classification | | | Week 4 | income tax | | | Week 5 | corporate tax | | | Week 6 | Value Added tax | | | Week 7 | wealth tax | | | Week 8 | Other taxes | | | Week 9 | Exam | | | Week 10 | tax principle | | | Week 11 | Tax principle | | | Week 12 | presentations | | | Week 13 | tax Policy | | | Week 14 | Tax policy | | | Week 15 | tax policy in Turkey | | | Week 16 | Tax policies in the World | | | |
| 1 | Sağbaş, İ.;Şen, H.,2016, Vergi Teori ve Politikası, 2.baskı, | | | 2 | Turhan, S. Vergi Teori ve politikası, Filiz Kitabevi | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 30 | | Presentation | 12 | | 1 | 20 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 6 | 14 | 84 | | Arasınav için hazırlık | 10 | 1 | 10 | | Arasınav | 1 | 1 | 1 | | Ödev | 6 | 11 | 66 | | Dönem sonu sınavı için hazırlık | 10 | 2 | 20 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 1 | 1 | 1 | | Total work load | | | 225 |
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