Information Package / Course Catalogue
| Course Code | : ML464 |
| Course Type | : Area Elective |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 5 |
This course aims to teach the role of tax advantages within the economic and fiscal system. It provides students with theoretical and practical knowledge regarding tax exemptions, exceptions, deductions, and incentive schemes. The effects of tax advantages on investment decisions, business activities, and economic growth are examined. Furthermore, the implications of tax advantages for public finance and tax equity are evaluated.
The course begins with the conceptual framework of tax advantages. Tax exemptions, exceptions, deductions, and incentive mechanisms are examined in detail. The economic effects of tax advantages granted to businesses and individuals are evaluated. Investment incentive systems, regional incentive practices, and R&D support mechanisms are discussed. In addition, the effects of tax advantages on public revenues, tax expenditures, and tax equity are analyzed through national and international examples.
| 1. | Explains the types and fundamental characteristics of tax advantages. |
| 2. | Evaluates the economic effects of tax exemptions and exceptions. |
| 3. | Analyzes the effects of tax incentives on investment and growth. |
| 4. | Interprets the implications of tax advantages for public finance and tax equity. |
| 5. | Compares national and international tax advantage practices. |
| 1. | Surrey, S. S. & McDaniel, P. R. Tax Expenditures. Harvard University Press. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Presentation | 1 | %10 |
| Assignment | 1 | %10 |
| Midterm Examination | 1 | %20 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 4 | 3 | 98 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 10 | 1 | 11 |
| TOTAL WORKLOAD (hours) | 120 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 |
OÇ-2 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 |
OÇ-3 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 |
OÇ-4 | 5 | 5 | 4 | 5 | 4 | 5 | 5 | 5 | 5 | 5 |
OÇ-5 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 |