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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAL 525TAXATION THEORY AND POLICY3 + 01st Semester6

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
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
1Understand the technique of taxation
2Make the classification of taxes
3Observe of the effects of income distribution of taxes
4Dominate international tax problems
5Studnets can compare froeing tax systems to THE TURKİSH TAX SYSTEMS.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 00135225 3
LO 00235225 3
LO 00335425 3
LO 004     5 
LO 005     55
Sub Total91586151014
Contribution2321323

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14228
Assignments11111
Mid-terms12525
Final examination13535
Presentation / Seminar Preparation11515
Total Work Load

ECTS Credit of the Course






156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2011-2012 Fall1ELVAN CENİKLİ
Details 2010-2011 Fall1EKREM KARAYILMAZLAR
Details 2009-2010 Fall1EKREM KARAYILMAZLAR


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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 2011-2012 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Course location is not specified. %
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
WeeksTopics
1 The goals of taxation
2 The categorization of taxes
3 Taxation and Resource Allocation:Labor Supply
4 Taxation and Resource Allocation:Savings,Investments and Technology
5 Optimal Taxation
6 Taxation and Income Distribution:Income Taxes
7 Taxation and Income Distribution:Expenditure Taxes
8 Taxation and Income Distribution:Wealth Taxes
9 Midterm Exam
10 Taxation and Economic Stability:Income Taxes
11 Taxation and Economic Stability:Expenditure and Wealth Taxes
12 Taxation and Economic Growth
13 Taxation and Economic Development
14 Taxation and Regional Development Policy
Materials
Materials are not specified.
Resources
ResourcesResources Language
Richard Musgrave,The Theory of Public Finance;Richard Musgrave and Peggy Musgrave,Public Finance in Theory and Practice;Harvey Rosen,Public Finance;Salih Turhan,Vergi Teorisi ve Politikası Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes