Information Package / Course Catalogue
| Course Code | : MLY315 |
| 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 |
The aim of this course is to provide a theoretical evaluation of the purposeful tax systems and to evaluate the effects of the taxes on the economy.
Conceptual definition of taxation, determination of taxation functions, tax types and taxation principles
| Assoc. Prof. Şansel ÖZPINAR |
| 1. | Explain Tax-Related Concepts |
| 2. | Analyze Tax Types and Their Effects. |
| 3. | Examine the economic and social effects of tax systems. |
| 4. | Contribution to Decision Making Processes Regarding Tax Practices |
| 5. | Can follow current tax policies and interpret them critically. |
| 1. | Vergi Teorisi ve Politikası (2023), Hüseyin Şen- İsa Sağbaş, Ekin |
| 2. | Vergi Teorisi Politikası ve Türkiye Uygulamaları (2022), Fatih Saraçoğlu, Gazi Kitabevi |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 5 | 1 | 84 |
| Midterm Examination | 1 | 14 | 1 | 15 |
| Final Examination | 1 | 24 | 1 | 25 |
| TOTAL WORKLOAD (hours) | 124 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | |
OÇ-1 | 5 | 3 | 3 | 2 | 3 | 5 | 5 | 5 | 2 | 5 |
OÇ-2 | 5 | 3 | 3 | 2 | 3 | 5 | 5 | 5 | 2 | 4 |
OÇ-3 | 5 | 5 | 3 | 2 | 5 | 5 | 5 | 5 | 2 | 4 |
OÇ-4 | 5 | 3 | 5 | 4 | 5 | 5 | 5 | 5 | 2 | 5 |
OÇ-5 | 5 | 3 | 5 | 2 | 5 | 5 | 5 | 5 | 2 | 5 |