ECTS - - Public Finance - Tax (with Thesis)

Compulsory Departmental Courses

ISL555 - Research Methods (3 + 0) 5

Research designs, probability theories, hypothesis tests, reliability and validity of measurement, model construction, multiple regression, multivariate variance analyses, correlation, exploratory and confirmatory factor analysis and econometric models.

MLY500 - Seminar (0 + 0) 5

Presentation by doing research on any topic that is chosen together with the seminar instructor.

MLY599 - Thesis (0 + 0) 80

Literature search on a research subject in the field of Public Finance and Tax in accordance with the rules of scientific research, revealing hypotheses, analyzing and presenting the results as a thesis.

SBE-MLY-AE1FA1 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA2 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA3 - Departmental Elective (0 + 0) 5

SBE-MLY-AE1FA4 - Departmental Elective (0 + 0) 5

SBE-MLY-GE1FA1 - Non-Departmental Elective (0 + 0) 5

SBE-MLY-GE1FA2 - Non-Departmental Elective (0 + 0) 5

Elective Courses

AB512 - Current Issues in the EU (3 + 0) 5

EU`s problems in economic, legal and foreign affairs dimensions.

ECON506 - Applied Macroeconomics (3 + 0) 5

Modern and traditional schools in macroeconomics, economic growth models, growth accounting, production function, Okun`s law, Phillips curve, consumption, investment and saving behavior and macroeconomic applications, money demand theory and its applications, public budget constraint; deficit, debts, balance of payments and current deficit problems

ECON509 - International Economics (3 + 0) 5

Labor productivity and comparative advantage: the Ricardian model, resources, comparative advantage and income distribution, the standard trade model, economies of scale, imperfect competition, and international trade, international factor movements, the instruments of trade policy, the political economy of trade policy, trade policy in developing

ECON510 - Public Economics (3 + 0) 5

Relation between the state and the public economics in capitalism; linkage between welfare economics and public economics; efficient resource allocation criteria and the relative models; externalities; regulation, deregulation and privatization; social cost-benefit analysis; public choice; bureaucratic production of services; justice and efficiency

ECON511 - Economic Policy (3 + 0) 5

Economic policy in historical perspective, monetary policy, fiscal policy, globalization, tax policy and environmental policy.

ECON512 - Financial Economics (3 + 0) 5

Functions and structure of the financial system, the role and function of financial instruments, the elementary valuation of financial instruments, primarily stocks, bonds, futures, and options, the role of risk and how markets manage and control risk, issues in corporate finance and capital budgeting, issues in international finance and the inter

ECON514 - Economic Integration (3 + 0) 5

Historical background of European union, theory of big markets, economic and technical benefits of economic integration, theory of economic integration (customs union theory), theory of economic integration (customs union theory), from the European community to European union: its foundation and evolution, institutional structure of EU, European ac

ECON515 - Globalization and Regionalization (3 + 0) 5

Globalization and its aspects, financial globalization, foreign direct investment, multinational companies, globalization and economic development, from restricted free trade to conditional free trade, new industrialized countries, integration theory, economic unions, EU experience, impact of globalization and regionalization on economy, regional u

ECON522 - Economic Growth and Development (3 + 0) 5

Basic facts about economic development, economic growth, development and inequality, economics of health, economics of education, gender and family, aid and development, corruption, microcredit, credit, savings and insurance, land, agriculture, incentives, urbanization, environment and development.

ECON523 - Turkish Economy (3 + 0) 5

The economic implications of the Treaty of Lausanne and İzmir Economic Congress, economic recovery: openness of the economy, outcomes of economic recovery and the conditions preparing the etatist period, import substituting industrialization under protective foreign trade regime, fracture: World War II, liberal economic policies: a new attempt of

ECON524 - Fiscal Policy (3 + 0) 5

Definition of fiscal policy, its aims, bound, and tools; evaluating efficiency of fiscal policy according to different perspectives; measuring the effects of fiscal policy; method to apply fiscal policy; inflation, stagflation and dealing with such issues, budget deficit and financing budget deficit.

ECON526  - Money and Monetary Policy (3 + 0) 5

Survey of development and use of money and credit, analysis of the demand and supply of money, monetary theory and policy tools and their use for economic stabilization, current issues in monetary theory and policy, special applications to Turkey.

FNCE504 - Financial Management (3 + 0) 5

Methods for optimal decisions on the main issues of finance namely, investments, capital structure and working capital management, firm value maximization.

FNCE508 - Financial Analysis (3 + 0) 5

Analysis and interpretation of financial statements and financial analysis techniques such as comparative analysis, vertical analysis, trend analysis and ratio analysis.

FNCE514 - Accounting Theories and Standards (3 + 0) 5

The appropriate accounting system, book keeping systems, the contents and the format of the financial statements, the valuation problems, comparison of various accounting standards.

FNCE517 - Financial Markets (3 + 0) 5

Financial markets, institutions, bond markets, exchange markets, money markets and derivative markets.

KMH527 - Tax Law I (3 + 0) 5

Tax-veiling-tax camouflage, economic interpretation, efforts to influence the tax debt, tax motivation, economic approach.

KMH530 - Tax Law II (3 + 0) 5

The interaction between the tax law-constitutional law relationship and tax law (constitutional taxation principles, the legality of taxes, ability-to-pay principle of taxation, and other constitutional principles, Decrees of the Council of Ministers having force of Law, the legal status of special regulatory acts of the Council of Ministers), the

LOJ503 - International Trade and Custom Procedures (3 + 0) 5

Custom regulation, custom facilitations, regulations, sanctions, benefits of Authorized Economic Operator (AEO), ISO certificates.

LOJ506 - International Financial Markets and Institutions (3 + 0) 5

Financial system, interest rates, financial institutions, monetary policy, money markets, bond, stock, mortgage and foriegn exchange markets.

LOJ508 - Basic Accounting and Financial Statements (3 + 0) 5

Basic concepts of accounting and finance, tax liabilities, basic financial statements: balance sheets, income statement, owner`s equity statement, cash flow statement, vertical, horizontal and ratio analysis.

MLY501 - Turkish Tax Legislation I (3 + 0) 5

Definition of taxation law and legislation, funds, subject of tax, taxpayer, tax qualification, the case which causes tax, privilege, exemptions, tax assesment, rate card, imposition of a tax, notification, income realization, receipt, cancelment, prescription, tax amnesty.

MLY502 - Turkish Tax Legislation II (3 + 0) 5

Realization of the general structure of the Turkish tax mechanism in terms of income, wealth-wealth transfer and taxes; sales tax, corporate tax, motor vehicle tax, vehicle purchase tax, inheritance and transfer tax, the basic concepts of value-added tax laws (accounting, taxpayers, tax incidents, exemption-exception-discount tools, bases, tariffs, payment methods-time and place, etc).

MLY503 - Resolution of Disputes and Tax Jurisdiction (3 + 0) 5

Basic concepts and institutions of tax law, the elimination of tax receivables, durations, tax offenses and penalties, remedies, tax jurisdiction, the development of tax jurisdiction in Turkey, the structure and functioning of the tax judiciary institutions, tax judicial procedure and functioning.

MLY504 - Budget Systems (3 + 0) 5

Preparation of the Turkish budget system, implementation, monitoring (internal control and external audit) of the budget and political practice in Turkey, the analysis of the social and economic terms; additional budget and temporary budget applications.

MLY505 - Tax Problems in Developing Countries (3 + 0) 5

Public deficits encountered in devoloping countries and Turkey, the informal economy, financial instability and problems related to the restructuring of financial markets.

MLY506 - E-Commerce and Taxation (3 + 0) 5

Definition of e-commerce, e-commerce scope, taxation of e-commerce, international taxation problem, evaluation of tax law in terms of e-commerce, effect of e-commerce on Turkish tax law, taxes on e-commerce and income, value added in e-commerce tax applicability, e-commerce tax issues.

MLY507 - EU Tax Policies (3 + 0) 5

Turkey-EU relations, the economic dimension of EU-Turkey relations, the social dimension of EU-Turkey relations, EU tax harmonization and Turkey.

MLY508 - Tax Policy (3 + 0) 5

Principles of taxation, tax policies and the relationship of tax policies with economic growth and development, problems caused by policy inefficiency/shortage, microeconomic analysis of taxation, macroeconomic analysis of taxation, the effect of tax policies on taxpayers.

MLY509 - Financial Crimes Law (3 + 0) 5

The definition and framework of the concept of financial crime, financial crimes in the Turkish Penal Code, the crime of laundering the assets resulting from the crime, tax crimes, banking crimes, capital market crimes, foreign exchange crimes, financial management crimes, terrorism financing crimes, financial crimes in terms of new commercial law.

MLY510 - Customs Tax (3 + 0) 5

Basic concepts related to customs, the structuring of the customs authorities in Turkey, obligations on customs tax, exemptions, exceptions and general operations, entry regime, the determination of the customs value and control output regime, temporary output and returned goods, special customs regime, other customs regimes, customs fines, computerized customs procedures.

MLY511 - Taxation of Capital Companies (3 + 0) 5

Taxation of joint stock companies, taxation of limited liability companies, taxation of limited companies which are divided into capital shares.

MLY513 - Financial Law (3 + 0) 5

Financial markets, bank financing and banks, individual financing, lending, financing capital and financing through capital, financing through borrowing, other means of financing.

MLY515 - Tax Theory and Policy (3 + 0) 5

Conceptual definition of taxes, determination of the functions of taxes, types of taxes, principles and policies of taxation.