
| Course Code | : MHY545 |
| 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 |
To examine the effects of taxation on economic life in parallel with the principles of tax theory and tax policy practices.
The theoretical background of taxation (with optimal taxation and tax psychology), how taxation and tax policies of taxation are used as an instrument of productivity and justice in the economy are analyzed.
| Prof. Hamza KAHRİMAN |
| 1. | To reveal the political economy of taxation. |
| 2. | Analyzing taxation issue as part of relationship with between taxpayers and the tax burden |
| 3. | To investigate the economic, political, social and psychological boundaries of taxation. |
| 4. | To analyze macro and micro economic effects of taxation. |
| 5. | Turkey until the effects of taxation on the economy to associate with the process of globalization. |
| 1. | D. Ricardo, Principles of Political Economy and Taxation. |
| 2. | J. Stiglitz, Economics of Public Sector. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Individual Work | 7 | 2 | 2 | 28 |
| Midterm Examination | 1 | 10 | 1 | 11 |
| Final Examination | 1 | 15 | 1 | 16 |
| TOTAL WORKLOAD (hours) | 125 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | |
OÇ-1 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
OÇ-2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
OÇ-3 | 2 | 5 | 5 | 5 | 5 | 3 | 4 | 4 | 4 |
OÇ-4 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
OÇ-5 | 4 | 4 | 4 | 2 | 5 | 4 | 4 | 4 | 4 |