1. SECOND CYCLE - MASTER'S DEGREE
  2. THE GRADUATE SCHOOL OF SOCIAL SCIENCES
  3. TREASURY DEPARTMENT
  4. 2265 TAX LAW AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
VUY 503THEORY OF TAX3 + 01st Semester6

COURSE DESCRIPTION
Course Level Master's Degree
Course Type Elective
Course Objective Theoretical and analytical assessment of the tax system; economic efficiency, simplicity and equality under the principles and methods of taxation Investigation of optimal conditions; income, wealth and taxes on consumption behavior of economic actors and to examine the macro effects on the overall economy.
Course Content Basic principles of taxation  Efficiency and equity in taxation  The economic impact of tax  Income-tax on wealth and consumption analysis
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1tax theory and policy can define the basic concepts.
2The theoretical underpinning of Tax, tax rates, taxation principles, can understand the effectiveness of tax policy.
3Basic can develop tax policies compatible with economic policy.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06
LO 001444444
LO 002444444
LO 003444444
Sub Total121212121212
Contribution444444

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
Assignments177
Mid-terms12929
Final examination14040
Presentation / Seminar Preparation11010
Total Work Load

ECTS Credit of the Course





156

6
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2020-2021 Fall1EKREM KARAYILMAZLAR


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
VUY 503 THEORY OF TAX 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 Theoretical and analytical assessment of the tax system; economic efficiency, simplicity and equality under the principles and methods of taxation Investigation of optimal conditions; income, wealth and taxes on consumption behavior of economic actors and to examine the macro effects on the overall economy.
Content Basic principles of taxation  Efficiency and equity in taxation  The economic impact of tax  Income-tax on wealth and consumption analysis
Topics
WeeksTopics
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
ResourcesResources Language
Turan, Salih, Vergi Teorisi ve Politikası, 1999, İstanbulTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes