
| Course Code | : MHY509 |
| 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 |
Providing necessary knowledge about the aims of taxation, classification of taxes, the theory of international taxes and proposals for tax reforms
Theory of taxation, theory of income tax law, theory of cooperate tax law, theory of other taxes
| Prof. Hamza KAHRİMAN |
| 1. | To be able to understand the purpose of taxation and tax engineering |
| 2. | To be able to analyze the social and individual responses to tax |
| 3. | To be able to understand the importance of tax policy and economic stability in the supply function |
| 4. | To classify taxes using different criteria |
| 5. | To analyze tax policy solutions with respect to the acquired knowledge of the tax theory |
| 1. | Sağbaş, İsa (2010), Vergi Teorisi, Ankara: Ece Matbaası |
| 2. | Akdoğan, Abdurrahman (2003), Kamu maliyesi, Gazi Yayınevi |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 3 | 3 | 84 |
| Assignment | 3 | 4 | 3 | 21 |
| Midterm Examination | 1 | 8 | 1 | 9 |
| Final Examination | 1 | 8 | 2 | 10 |
| TOTAL WORKLOAD (hours) | 124 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 3 | 3 | 3 | 3 | 3 | 5 | 4 | 4 | 4 |
OÇ-2 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-3 | 3 | 3 | 3 | 5 | 4 | 4 | 4 | 4 | 4 |
OÇ-4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |