Information Package / Course Catalogue
Fiscal Incentives
Course Code: ML455
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

Discussing the current issues about subsidies and examine changes in this field based on fiscal system instruments (tax facilities, subsidies etc.).

Course Content

Incentive system, Incentive System Instruments, General Incentive Policies

Name of Lecturer(s)
Learning Outcomes
1.To sort the basic requirements of Incentive Applications
2.To explain the different perspectives about Incentives
3.To explain the types of Incentive Instruments with samples
4.To identify the problems of Incentive System in Turkey and associate new developments with these problems
5.To discuss the new developments in Incentive System with its advantages and disadvantages.
Recommended or Required Reading
1.Filiz Giray, Vergi Teşvik Sistemi, Ezgi Kitapevi, Bursa
2.Aytaç Eker, Avrupa Birliği nde ve Türkiye de Teşvik Sistemleri ve Teşvik Politikaları, İzmir.
Weekly Detailed Course Contents
Week 1 - Theoretical
An overview of incentive system
Week 2 - Theoretical
Opinions of the School of Economics on Public Incentives
Week 3 - Theoretical
The positive and negative Aspects of Incentives
Week 4 - Theoretical
Functions of Incentive Systems
Week 5 - Theoretical
Incentive System Instruments-I (Fiscal Incentive Instruments)
Week 6 - Theoretical
Incentive System Instruments-II (Economic Incentive Instruments)
Week 7 - Theoretical
Incentive System Instruments -III (Administrative and Technical Incentive Instruments)
Week 8 - Theoretical
Incentive System Instruments -III (Administrative and Technical Incentive Instruments)
Week 9 - Theoretical
Actors involved in Incentive System in Turkey I (Undersecretariat of Treasury, SPO, Small and Medium Enterprises Development Organization)
Week 10 - Theoretical
Actors involved in Incentive System in Turkey I (Undersecretariat of Treasury, SPO, Small and Medium Enterprises Development Organization)
Week 11 - Theoretical
Actors involved in Incentive System in Turkey II (DTM, Development Agencies )
Week 12 - Theoretical
Incentive Policies in Other Countries
Week 13 - Theoretical
Evaluation of General Incentive Policies
Week 14 - Theoretical
Evaluation of New Strategies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination114216
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
3
3
3
3
3
3
3
3
OÇ-2
3
5
3
3
5
3
3
3
5
3
OÇ-3
3
5
3
5
3
4
4
4
3
3
OÇ-4
4
3
5
3
3
4
4
3
3
4
OÇ-5
3
5
3
3
5
3
3
3
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026