Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MAB 606TAXATION THEORY AND POLICY3 + 02nd Semester7,5

COURSE DESCRIPTION
Course Level Doctorate 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 The topics such as basic principle of taxation, contrary of efficiency and justice on taxation, tax shifting, tax effort, optimal taxation, income consumption and wealth taxation, current ıssues in Turkish tax policy are discussed and analysed. .
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Purposes of taxation and tax technique to understand and interpret
2classification of taxes and tax technique to understand and interpret
3Taxation principles to understand and interpret the effects of taxes
4tax theory and tax systems, to understand and interpret

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001121 21 
LO 002 1 2 11
LO 00312 1 2 
LO 004121 21 
Sub Total3723451
Contribution1211110

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)14342
Assignments14040
Mid-terms12525
Final examination12727
Presentation / Seminar Preparation11919
Total Work Load

ECTS Credit of the Course






195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2021-2022 Spring1EKREM KARAYILMAZLAR
Details 2019-2020 Spring1EKREM KARAYILMAZLAR
Details 2018-2019 Spring1EKREM KARAYILMAZLAR
Details 2017-2018 Spring1EKREM KARAYILMAZLAR
Details 2016-2017 Spring1EKREM KARAYILMAZLAR
Details 2015-2016 Spring1EKREM KARAYILMAZLAR
Details 2014-2015 Spring1EKREM KARAYILMAZLAR
Details 2013-2014 Spring1EKREM KARAYILMAZLAR
Details 2012-2013 Spring1EKREM KARAYILMAZLAR
Details 2011-2012 Spring1ABDULKADİR IŞIK
Details 2011-2012 Spring1AHMET GÜLER
Details 2011-2012 Spring2İBRAHİM ORGAN
Details 2010-2011 Spring1ABDULKADİR IŞIK
Details 2009-2010 Spring1ABDULKADİR IŞIK


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MAB 606 TAXATION THEORY AND POLICY 3 + 0 1 Turkish 2021-2022 Spring
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 The topics such as basic principle of taxation, contrary of efficiency and justice on taxation, tax shifting, tax effort, optimal taxation, income consumption and wealth taxation, current ıssues in Turkish tax policy are discussed and analysed. .
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