Information Package / Course Catalogue
Tax Psychology Analysis
Course Code: MHY507
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

Analyzing the individual and the social tax psychology .

Course Content

The perception of tax, attitudes and behaviours towards tax, tax ethics, tax culture

Name of Lecturer(s)
Learning Outcomes
1.To learn sociological analysis of tax events
2.Learning the psychological analysis of tax events
3.Learning the analysis of tax ethics and tax culture concepts
4.Make assessments regarding Turkey by considering the social and economic behavior affecting the payment of taxes and interpret
5.Tax evasion - tax avoidance, informal economy, tax resistance, cost-benefit analysis, etc. understand and interpret the importance of concepts in today's economic and social life
Recommended or Required Reading
1.Vergi Etiği – Vergi Psikolojisi, İsmail KİTAPCI, Seçkin Yayınevi.
Weekly Detailed Course Contents
Week 1 - Theoretical
Concepts and Methods of Tax Psychology
Week 2 - Theoretical
Tax Ethics and Tax Compliance Concepts
Week 3 - Theoretical
Tax Compliance and Interdisciplinary Relationships
Week 4 - Theoretical
Tax Compliance Approache: Classic Approach and Socio-Psychological Approach
Week 5 - Theoretical
Fiscal Connection Concept and Optimal Tax Compliance
Week 6 - Theoretical
Investigation of Behavioral Aspects of Tax Compliance
Week 7 - Theoretical
Tax Ethics Concept: Scope and Importance
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Tax Ethics Approaches: Deontological, Utilitarian and Machiavellian Approach
Week 10 - Theoretical
Investigations of Tax Ethics in the World
Week 11 - Theoretical
Analysis of Tax Ethics Components
Week 12 - Theoretical
Relationship between Tax Ethics and Social Capital
Week 13 - Theoretical
Relationship between Tax Ethics and Religion
Week 14 - Theoretical
Relationship between Tax Ethics and Trust
Week 15 - Theoretical
Tax Ethics and institutional-Administrative Components
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory143384
Assignment33421
Midterm Examination1819
Final Examination18210
TOTAL WORKLOAD (hours)124
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
3
3
3
3
3
3
3
3
3
OÇ-2
3
5
5
5
4
4
4
4
4
OÇ-3
3
3
3
3
3
3
3
3
3
OÇ-4
4
4
4
4
4
4
4
4
4
OÇ-5
4
4
4
4
4
4
4
4
4
Adnan Menderes University - Information Package / Course Catalogue
2026