The Theory of Taxation (MLY202) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
The Theory of Taxation MLY202 Area Elective 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Elective Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery
Learning and Teaching Strategies .
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Duran Bülbül
Course Assistants
Course Objectives Which income tax is the most important place in the economy and the impact of public discussion.
Course Learning Outcomes The students who succeeded in this course;
  • Classification of Government Revenues
  • Investigation of the Effects of Public Expenditure and Revenues Economics,
  • Analysis of Public Expenditure and Revenues course,
  • Consideration of Fiscal Policy in a variety of tools and methods.
Course Content Definition, nature and importance of tax concept; purposes of taxation; tax technique; tax classification; income tax: income tax and corporation tax; expenditure taxes: treatment taxes and private consumption tax; wealth tax: taxes on wealth, transfer of wealth and increase in wealth; taxation principles; the effects of taxation on income distrib

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Taxes in the theory
2 Various approaches to the theory of taxation and public finance
3 Tax purposes
4 Tax place in the country's economy
5 The historical process of tax
6 Public services and expenditures
7 Course of tax revenue
8 Other public revenues
9 Midterm 1
10 Income, expenditure and wealth taxes
11 Midterm exam
12 Analysis of the Turkish tax system
13 Budget
14 Principles of budget
15 Final

Sources

Course Book 1. TEORİDE VE UYGULAMADA KAMU MALİYESİ , M.KAMİL MUTLUER,ERDOĞAN ÖNER,AHMET KESİK

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation 1 25
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 25
Final Exam/Final Jury 1 40
Toplam 4 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 They acquire the skills to understand, explain, and use the basic concepts and methods of economics.
2 Acquires macro-economic analysis skills.
3 Acquire microeconomic analysis skills.
4 Understands the formulation and implementation of economic policies at local, national, regional and/or global levels. X
5 Learn different approaches to the economy and economic issues. X
6 Learn qualitative and quantitative research techniques in economic analysis.
7 Improving the ability to use modern software, hardware and/or other technological tools.
8 Develops intra-disciplinary and inter-disciplinary team work skills. X
9 Contributes to open-mindedness by encouraging critical analysis, discussion, and/or lifelong learning.
10 Develops a sense of work ethics and social responsibility.
11 Develops communication skills.
12 Improving the ability to effectively apply knowledge and skills in at least one of the following areas: Economic policy, public policy, international economic relations, industrial relations, monetary and financial relations X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 11 2 22
Presentation/Seminar Prepration 1 25 25
Project
Report
Homework Assignments
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 25 25
Prepration of Final Exams/Final Jury 1 30 30
Total Workload 150