Information Package / Course Catalogue
Tax Theory
Course Code: ML201
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
Objectives of the Course

Providing necessary knowledge about the aims of taxation, classification of taxes, the theory of international taxes and proposals for tax reforms

Course Content

Theory of taxation, theory of income tax law, theory of cooperate tax law, theory of other taxes

Name of Lecturer(s)
Learning Outcomes
1.To be able to understand the purpose of taxation and tax engineering
2.To be able to analyze the social and individual responses to tax
3.To be able to understand the importance of tax policy and economic stability in the supply function
4. Student comprehends the importance of tax policy and analyzes tax policy for economic stability
5. Student analyzes redistributional effects of taxation
Recommended or Required Reading
1.Sağbaş, İsa (2010), Vergi Teorisi, Ankara: Ece Matbaası
2.Akdoğan, Abdurrahman (2003), Kamu maliyesi, Gazi Yayınevi
Weekly Detailed Course Contents
Week 1 - Theoretical
Definition and Development Tax
Week 2 - Theoretical
Classification of taxes
Week 3 - Theoretical
Constraints Taxation
Week 4 - Theoretical
Solvency Tax and Tax Burden
Week 5 - Theoretical
Taxation of Justice
Week 6 - Theoretical
Taxation and Income Distribution
Week 7 - Theoretical
Positive Analysis and Response Against Tax Tax
Week 8 - Theoretical
Taxation and Economic Efficiency
Week 9 - Theoretical
Taxation and Economic Efficiency
Week 10 - Theoretical
Taxes and Macroeconomic Effects
Week 11 - Theoretical
Consumption Tax
Week 12 - Theoretical
Income Taxes
Week 13 - Theoretical
Wealth Tax
Week 14 - Theoretical
Wealth Tax
Assessment Methods and Criteria
Type of AssessmentCountPercent
Presentation1%10
Assignment1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment2228
Midterm Examination114115
Final Examination118119
TOTAL WORKLOAD (hours)126
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
OÇ-1
3
3
3
4
3
3
3
OÇ-2
3
3
3
5
4
4
3
OÇ-3
3
3
3
4
4
4
4
OÇ-4
4
3
3
4
4
5
4
OÇ-5
5
5
4
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026