| Course Type | Elective Course |
|---|
| Course Level | Master's Degree With Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- know the fundamentals about taxing.
- can understand the effects of taxes and spendings on economic activities.
- can relate daily consumption issues with taxing concepts.
- know the types of taxes.
- can work out calculations of taxes.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The evolution of the Turkish tax system and its present structure, public expenditures and revenues; the sources of public revenues: income, expenditure and wealth taxes; the elasticity of taxes and their incidence are the topics of this course. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction to the course |
|
2nd Week |
Introduction to taxing |
|
3rd Week |
Principles of taxing |
|
4th Week |
Incidence of taxation |
|
5th Week |
Taxation and economic activities |
|
6th Week |
Optimal taxation |
|
7th Week |
Taxation of capital |
|
8th Week |
Mid-term examination |
|
9th Week |
Taxation in Turkey |
|
10th Week |
Income tax |
|
11th Week |
Corporation tax |
|
12th Week |
Consumption taxes |
|
13th Week |
Taxes on property |
|
14th Week |
Budget systems and budgeting in Turkey |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Joseph E. Stiglitz, Economics of the Public Sector, 3rd ed. New York: W.W. Norton, 2000. |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Presentation of Article |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
3 |
3 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
120 |
120 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
90 |
90 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
3 |
3 |
| Homework |
1 |
8 |
8 |
| Total Work Load | 308 |
| Total Work Load / 30 (h) | 10.26 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
