Courses
ISL557 - Research Methods and Ethics (3 + 0) 10
Starting with science and research, which are the foundations of research, academic writing rules, classification of research are presented. It covers topics such as determining the research topic, writing a research question, literature review, creating conceptual/theoretical bases for research, recognizing research patterns, conducting the research process in line with ethical issues/principles, sampling, measurement process, validity and reliability, data analysis methods, and presenting findings. In addition, students test hypotheses on a ready-made data set using the SPSS package program. In short, this course adopts the basic norms of research, allowing students to prepare a research proposal and experience these norms.
MLY512 - Turkish Tax Legislation (3 + 0) 10
This course begins with the constitutional foundations of tax law, the hierarchy of sources, the limits of taxation authority, and the fundamental stages of the taxation process. Within the scope of the course, the administrative processes from the establishment of taxpayer status to the termination of the tax debt, the criminal sanctions for tax violations and offenses, and the administrative and judicial remedies applied in the resolution of tax disputes are examined in depth. In the second part of the curriculum, the structural elements of income tax, corporate tax, value-added tax, special consumption tax, and taxes on wealth and wealth transfer, exemption and exception regimes, and base determination methods are addressed through case analysis methods in light of Administrative Court decisions. Finally, international taxation principles, double taxation prevention agreements, and the digital transformation processes of Turkish tax legislation are analyzed.
MLY521 - Tax Theory and Policy (3 + 0) 10
This course addresses the constitutional limits of financial sovereignty and taxation authority, and the historical and legal foundations of the tax concept. Within the scope of the course, state intervention against market failures, optimal indirect and direct tax policies, tax incidence mechanisms, and economic inefficiencies caused by taxation are examined. Additionally, the distribution of the tax burden within the framework of vertical and horizontal justice principles, and the dynamic eff
MLY598 - Term Project (0 + 0) 40
Literature review in accordance with scientific rules on a research topic in the field of public finance and tax, analysis of hypothesis and reporting of results.
SY505 - Health Economics (3 + 0) 5
Supply and demand, consumer producer surplus, market response, elasticity, taxes, decision making, rational consumer, production decision, market structure.
ECON504 - Applied Microeconomics (3 + 0) 5
Introduction to Stata, applied analyses in regression models, applied analyses in qualitative information, applied analyses in heterosckedasticity, basic regression analysis with time series data, serial correlation in time series regressions, applications of simple panel data methods, applications of advanced panel data methods.
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
ECON521 - Applied Econometrics (3 + 0) 5
Modeling linear regressions, bivariate and multivariate regression techniques and their applications, model specification problems, parameter estimation problems, nonlinear regression models, data handling problems, simultenaous equation models, restricted regression models, time series, nonstationary series and autocorrelation and panel data.
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.
ECON501 - Economic Theory (3 + 0) 5
Supply and demand, consumer producer surplus, market response, elasticity, taxes, decision making, rational consumer, production decision, market structure.
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.
ISL503 - Accounting (3 + 0) 5
General accounting, recording of the accounts within basic terms of accounting and unified accounting system by analysing the balance sheet and the income statement of a firm and preparing basic financial statements that measure the financial position of a firm.
KAM521 - Globalization Debates (3 + 0) 5
Trans-national political and social developments; multi-national corporations; nation-states.
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
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.
ECON516 - Applied Time Series Analysis (3 + 0) 5
Stationarity, unit root tests, unit root tests with structural break, concept of cointegration, cointegration tests, non-linear time series models.
ECON551 - Analysis and Design of Algorithms for Social Sciences (3 + 0) 5
Review of algorithm analysis; divide and conquer algorithms; graphs; dynamic programming; greedy algorithms; randomized algorithms; P and NP; approximate algorithms for NP-hard problems or polynomial algorithms for subproblems of NP-hard problems; partial recursive functions; computations and undecidable problems.
ISL519 - Digital Finance (3 + 0) 5
Digital Finance, digital literacy, the functioning of Bitcoin and crypto money, its importance, its effects on financial and economic structure, legal regulations, blockchain technology.
ECON517 - Microeconomics (3 + 0) 10
Theory of resource allocation and price system; theory of demand, production, and distribution; market structure and performance.
ECON518 - Macroeconomics (3 + 0) 10
National income accounting, aggregate supply and demand, first models, behavioral foundations.
MLY514 - Tax Applications (3 + 0) 5
This course begins with the historical development of tax technologies, database management systems used in the finance field, and advanced spreadsheet programs. Within the scope of the course, business intelligence and data visualization software, Tax and Revenue Administration automation projects, the data architecture of e-invoice and e-ledger systems, and algorithmic risk analysis software used in tax auditing are examined. In the second part of the curriculum, data extraction from tax port
MLY516 - Economic Inequality and Redistribution (4 + 0) 5
The course will first address the issue of primary distribution prior to public intervention, together with market failure, and will then introduce the conceptual framework regarding secondary distribution following public intervention. Concepts such as inequality, poverty, equity and justice will be examined comprehensively, together with the measurement of inequality and poverty. In the following weeks, the dimensions of inequality based on income, wealth, gender, race/ethnicity and region,
MLY517 - Analysis of Public Borrowing (3 + 0) 5
Fiscal Balance and Public Finance Public Debt and Borrowing Instruments Economic Theory of Public DebtPublic Debt and Its Effects Debt Sustainability External Debt Debt Management
MLY518 - Analysis of Public Expenditures (3 + 0) 5
Economic Rationale for Government Intervention Public Expenditures and Decision-Making Process Public Production and Bureaucracy Analysis of Public Expenditures Analysis of Education, Health, Social Security Expenditures