Information Package / Course Catalogue
Fiscal Sociology
Course Code: ML252
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

Examine the financial events that took place in the social relations of mutual

Course Content

Sociological and psychological factors that affect taxation of these factors will be discussed and assessed the possible effects on social life.

Name of Lecturer(s)
Learning Outcomes
1.The students know the psychological factors that affect taxation.
2.Students taking this course will know taxation etkielyen sociological factors.
3.Students taking this course are able to analyze social phenomena behind financial events.
4.Students can discuss gender, culture, race, geography, and issues of taxation
5.Students can analyze concept of tax burden and the behavior of taxpayers' across the tax burden
Recommended or Required Reading
1.Vergileme Ekonomisi ve Vergileme Psikolojisi, Coşkun Can Aktan; Dilek Dileyici; İstiklal Yaşar Vural, Seçkin Yayıncılık, Ankara, 2006.
2.Sosyolojiye Giriş, Enver Özkalp, Ekin Kitabevi, Bursa, 2007; Binhan Elif Yılmaz ve M. Şeker, Vergiye Karşı Tepkiler, İSMMMO Yayınları No: 86, 2007; Amiran Kurtkan, Metodolojik Bir Deneme Olarak Mali Sosyoloji, İ.Ü. Yayın No: 1312, İktisat Fakültesi Yayın No: 221, Fakülteler Matbaası, İstanbul (1968).
Weekly Detailed Course Contents
Week 1 - Theoretical
Financial liabilities and their importance
Week 2 - Theoretical
The concepts of fiscal sociology and psychology.
Week 3 - Theoretical
The importance and development of fiscal psychology
Week 4 - Theoretical
Factors that determine the behavior of the individual against the taxation.
Week 5 - Theoretical
Environmental factors that determine their behavior towards the taxation.
Week 6 - Theoretical
Behavior towards the financial obligations of tax payers
Week 7 - Theoretical
Tax avoidance and the effects of tax avoidance
Week 8 - Theoretical
Tax evasion and the informal economy
Week 9 - Theoretical
Tax evasion and the informal economy
Week 10 - Theoretical
Size of the informal economy
Week 11 - Theoretical
The general principles of the tax structure reducing the resistance to tax
Week 12 - Theoretical
Taxation technique
Week 13 - Theoretical
Some of the conveniences afforded obliged taxation.
Week 14 - Theoretical
Some of the conveniences afforded obliged taxation.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Individual Work42320
Midterm Examination1819
Final Examination110212
TOTAL WORKLOAD (hours)125
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
3
5
3
5
3
5
3
5
3
OÇ-2
3
5
3
5
3
5
3
5
3
5
OÇ-3
3
5
3
5
3
5
3
5
3
5
OÇ-4
3
5
3
5
3
5
3
5
3
5
OÇ-5
3
5
3
5
3
5
3
5
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026