ECTS - - Public Finance - Tax (without Thesis)
Compulsory Departmental Courses
Elective Courses
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
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.
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
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.
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.
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.