The aim of this course is to enable students to analyze the effects of various tax tariffs and taxation methods on economic decision-makers, evaluate the impact of tax burden on market equilibrium and welfare, and develop theoretical and analytical skills related to tax incidence.

This course focuses on analyzing the effects of various tax tariffs and taxation methods on individuals, firms, and markets. It examines the impact of taxation on average and marginal tax rates, market equilibrium, and welfare indicators using graphical and mathematical tools. The course also explores how tax burden is shifted between buyers and sellers depending on price elasticity of demand. Finally, the concept of government failure is addressed within the framework of rent-seeking and bureaucratic inefficiency.