Information Package / Course Catalogue
Tax Policies in the Process of Globalization
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
Objectives of the Course

To examine the effects of taxation on economic life in parallel with the principles of tax theory and tax policy practices.

Course Content

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.

Name of Lecturer(s)
Assoc. Prof. Hamza KAHRİMAN
Learning Outcomes
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.
Recommended or Required Reading
1.D. Ricardo, Principles of Political Economy and Taxation.
2.J. Stiglitz, Economics of Public Sector.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction, General Framework of the Course, Method and Examination
Week 2 - Theoretical
The Political Economy of Taxation I: Classical and Pre-Classical Period Approaches
Week 3 - Theoretical
The Political Economy of Taxation II: Post-Classical Period Approaches
Week 4 - Theoretical
As an Instrument of Public Finance: Tax
Week 5 - Theoretical
Principles of Taxation: How should be taken
Week 6 - Theoretical
Optimal Taxation
Week 7 - Theoretical
Tax Incidence: Who Really Pays Tax
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Limits of Taxation
Week 10 - Theoretical
Corporate Tax and Socio-Economic Impacts
Week 11 - Theoretical
Consumption Taxes and Socio-Economic Effects
Week 12 - Theoretical
Socio-Economic Effects of Taxes on Taxes and Social Security Taxes
Week 13 - Theoretical
Tax Structure and Inflation: Turkey Analysis
Week 14 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
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
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
Adnan Menderes University - Information Package / Course Catalogue