PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
MAL 525	TAXATION THEORY AND POLICY	3 + 0	1st Semester	7,5

COURSE DESCRIPTION

Course Level	Master's Degree
Course Type	Compulsory
Course Objective	Basic principles of taxation, goals and functions,tax policies and effect of them on economy and the effect of globalization on the tax policies are design the aim of the course .
Course Content	Basic principles of taxation, justice and efficiency in taxation, tax shifting, tax burden and effort, income-consumption-wealth taxation, goals of modern tax policy, actual issues of Turkish tax policy, tax and globalization, new trends in income-corporation-value added taxes are discussed and analyzed. .
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Understand the technique of taxation
2	Make the classification of taxes
3	Observe of the effects of income distribution of taxes
4	Dominate international tax problems
5	Studnets can compare froeing tax systems to THE TURKİSH TAX SYSTEMS.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07
LO 001	5	5	4	3	5	1	5
LO 002	5	5	4	4	5	1	5
LO 003	5	5	5	5	3	3	3
LO 004	5	1	3	3	4	5	5
LO 005	5	5	2	1	5	3	5
Sub Total	25	21	18	16	22	13	23
Contribution	5	4	4	3	4	3	5

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	3	42
Assignments	1	16	16
Mid-terms	1	30	30
Final examination	1	40	40
Presentation / Seminar Preparation	1	25	25
Total Work Load ECTS Credit of the Course			195 7,5

COURSE DETAILS

Select Year

	Course Term	No	Instructors
Details	2020-2021 Fall	1	EKREM KARAYILMAZLAR

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
MAL 525	TAXATION THEORY AND POLICY	3 + 0	1	Turkish	2020-2021 Fall

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Prof. Dr. EKREM KARAYILMAZLAR	ekarayilmazlar@pau.edu.tr		İİBF C0111	%

Goals		Basic principles of taxation, goals and functions,tax policies and effect of them on economy and the effect of globalization on the tax policies are design the aim of the course .
Content		Basic principles of taxation, justice and efficiency in taxation, tax shifting, tax burden and effort, income-consumption-wealth taxation, goals of modern tax policy, actual issues of Turkish tax policy, tax and globalization, new trends in income-corporation-value added taxes are discussed and analyzed. .

Topics

Weeks	Topics
1	The aim of taxation
2	Tax legislation, tax rates and tax classification
3	income tax
4	Expenditure taxes
5	wealth taxes
6	The principles of taxation
7	The effect of taxation on income distribution
8	midterm
9	The effect of taxation on income distribution
10	The effect of Taxation on the cyclical stability
11	Taxation effect of economic growth
12	Criteria for a rational tax system
13	Tax reforms
14	International taxation issues

Materials

Materials are not specified.

Resources

Resources	Resources Language
Turan, Salih, Vergi Teorisi ve Politikası, 1999, İstanbul	Türkçe

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	50	Final Exam
Midterm Exam	50	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student