Information Package / Course Catalogue
Current Issues in the Turkish Tax System
Course Code: MHY614
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate 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

Turkey until the effects of taxation on the economy explain associating with the process of globalization

Name of Lecturer(s)
Prof. Mustafa Ali SARILI
Learning Outcomes
1.Turkey until the effects of taxation on the economy to associate with the process of globalization.
2.Evaluating the relationship between nation-state and taxation and examining the functions imposed on taxation.
3.To investigate the economic, political, social and psychological boundaries of taxation.
4.To examine the deflective effects of the conflict between the principles of justice and activity on tax systems in theoretical and practical integrity within the scope of optimal taxation.
5.To reveal the political economy of taxation.
Recommended or Required Reading
1.F.Y.Yılmaz ve Ö.Tezcek, 1980 Sonrası Vergi Politikalarının Sınıfsal Karakteri.
2.Ö. Saraç, Küresel Vergi Rekabeti Sorunsalı.
3.A. Altay, Vergileme Kapasitesinin Ekonomik-Mali Sınırları.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction, General Framework of the Course, Method and Examination
Week 2 - Theoretical
Political Economy of Taxation I
Week 3 - Theoretical
Political Economy of Taxation II
Week 4 - Theoretical
Tax as a Public Finance Instrument
Week 5 - Theoretical
Principles of Taxation: How to Tax
Week 6 - Theoretical
Optimal Taxation
Week 7 - Theoretical
Tax Reflection: Who Pays Taxes
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Limits of Taxation
Week 10 - Theoretical
Personal Income Tax and Socio-Economic Effects
Week 11 - Theoretical
Corporate Tax and Socio-Economic Impacts
Week 12 - Theoretical
Consumption Taxes and Socio-Economic Effects
Week 13 - Theoretical
Socio-Economic Effects of Taxes on Taxes and Social Security Taxes
Week 14 - Theoretical
Tax Structure and Inflation: Turkey Analysis
Week 15 - Theoretical
Presentations
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 - 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
5
4
5
3
3
4
5
4
OÇ-2
3
4
5
4
3
4
3
4
5
OÇ-3
4
5
4
3
4
3
5
4
3
OÇ-4
5
4
3
4
5
4
4
5
5
OÇ-5
4
3
4
5
4
3
3
4
5
Adnan Menderes University - Information Package / Course Catalogue
2026