Information Package / Course Catalogue
Tax Theory and Policies
Course Code: MYL515
Course Type: Area Elective
Couse Group: Second Cycle (Master's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

The aim of the lesson is to provide a theoretical background to assess tax system and to evaluate the impact of taxation on the economy

Course Content

Definition of tax, functions of taxes, typology of taxes, taxation principles.

Name of Lecturer(s)
Learning Outcomes
1.
2.
3.
4.
5.
Recommended or Required Reading
1.Vergi Teorisi ve Politikası, Hüseyin Şen, İsa Sağbaş, Barış Arıkan yayınları, 2017
Weekly Detailed Course Contents
Week 1 - Theoretical
Information about Course Content and Method
Week 1 - Preparation Work
Relevant pages of the resources
Week 2 - Theoretical
Purpose of Taxation
Week 2 - Preparation Work
Relevant pages of the resources
Week 3 - Theoretical
Tax legislation, tax tariffs and tax classification
Week 3 - Preparation Work
Relevant pages of the resources
Week 4 - Theoretical
Tax Theory and Taxation Technique
Week 4 - Preparation Work
Relevant pages of the resources
Week 5 - Theoretical
Tax Burden and Tax Incidence
Week 5 - Preparation Work
Relevant pages of the resources
Week 6 - Theoretical
Optimal Taxation
Week 6 - Preparation Work
Relevant pages of the resources
Week 7 - Theoretical
Evaluation of the Turkish Tax System
Week 7 - Preparation Work
Relevant pages of the resources
Week 8 - Theoretical
Evaluation of the Turkish Tax System
Week 8 - Preparation Work
Relevant pages of the resources
Week 9 - Theoretical
Principles of taxation
Week 9 - Preparation Work
Relevant pages of the resources
Week 10 - Theoretical
Impact of taxation on income distribution
Week 10 - Preparation Work
Relevant pages of the resources
Week 11 - Theoretical
Impact on Resource Allocation of Taxes
Week 11 - Preparation Work
Relevant pages of the resources
Week 12 - Theoretical
Effect of Taxation on Konjontural Stability
Week 12 - Preparation Work
Relevant pages of the resources
Week 13 - Theoretical
Impact of taxation on economic growth
Week 13 - Preparation Work
Relevant pages of the resources
Week 14 - Theoretical
Criteria of a rational tax system
Week 14 - Preparation Work
Relevant pages of the resources
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination120121
TOTAL WORKLOAD (hours)130
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
OÇ-1
5
5
5
5
5
OÇ-2
5
5
5
5
5
OÇ-3
5
5
5
5
5
OÇ-4
5
5
5
5
5
OÇ-5
4
5
5
5
5
Adnan Menderes University - Information Package / Course Catalogue
2026