Information Package / Course Catalogue
Fiscal Sociology
Course Code: MLY213
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

To examine the mechanism of mutual social relations in financial events as a whole without regard to its historical and local ties

Course Content

Various sociological and psychological factors affecting taxation will be discussed and possible effects of these factors on social life will be evaluated.

Name of Lecturer(s)
Assoc. Prof. Şansel ÖZPINAR
Learning Outcomes
1.Establishes and explains the relationship between finance and sociology.
2.Explains the sociological and psychological factors affecting taxation with examples.
3.Identifies and interprets the causes of problems related to taxation.
4.Analyzes political and social reactions to financial events.
5.Knows and interprets the factors affecting tax compliance.
Recommended or Required Reading
1.Serpil Ağcakaya (Ed.); Fiscal Sociology, Ekin Publishing, 2021.
2.Ceyhun Gürkan, Fiscal Sociology, Siyasal Publishing, 2024.
3.İsmail Kitapçı; Tax ethics-tax psychology, Seçkin Publishing, 2021.
Weekly Detailed Course Contents
Week 1 - Theoretical
Financial Sociology: Concept and Content
Week 2 - Theoretical
Pioneers of Financial Sociology: Goldscheid and Schumpeter
Week 3 - Theoretical
Prominent thinkers and approaches in the field of Financial Sociology: David Hume, O'Connor and the Financial Crisis of the State, Public Choice Theory
Week 4 - Theoretical
Tax Compliance and its relationship with other branches of science
Week 5 - Theoretical
Approaches to explaining tax compliance
Week 6 - Theoretical
Behavior patterns regarding tax compliance and tax non-compliance
Week 7 - Theoretical
Factors affecting tax compliance
Week 8 - Theoretical
Tax Burden
Week 9 - Theoretical
Limits of taxation
Week 10 - Theoretical
The concept of Social Capital and its pioneers: Bourdieu, Coleman and Putnam
Week 11 - Theoretical
The relationship between social capital and trust
Week 12 - Theoretical
The impact of social capital and social trust on tax compliance
Week 13 - Theoretical
Tax Resistance and Tax Revolts
Week 14 - Theoretical
Tax awareness and tax morality
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Midterm Examination112113
Final Examination124125
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
5
5
3
4
3
4
4
5
2
5
OÇ-2
5
5
5
4
5
5
5
5
2
4
OÇ-3
5
5
5
4
5
5
5
5
3
5
OÇ-4
5
4
5
4
5
5
5
5
2
5
OÇ-5
5
4
5
4
5
5
5
5
2
4
Adnan Menderes University - Information Package / Course Catalogue
2026