TÜRKÇE
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Information
| Code | PF802 |
| Name | Tax Theory and Policy |
| Term | 2022-2023 Academic Year |
| Term | Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
1 |
Course Goal / Objective
In this course, it is aimed that the students learn the principles, purposes and functions of taxation, tax policy, the effect of tax policy on the economy and the impact of globalization on tax policies.
Course Content
Basic taxation principles, efficiency in taxation, reflection, tax burden and effort, income consumption and wealth taxation, contemporary tax policy objectives, current problems of Turkish tax policy, income institutions and new trends in VAT are examined.
Course Precondition
no prerequisites
Resources
Jonathan Gruber Public Finance and Public Policy I
Notes
Jonathan Gruber Public Finance and Public Policy I
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Analyze the purposes of taxation |
| LO02 | Analyze the technique of taxation |
| LO03 | Lists tax types by explaining |
| LO04 | Explain the principles of taxation |
| LO05 | Explain the effects of taxes and the concept of effective tax |
| LO06 | Lists tax theories by explaining |
| LO07 | Analyzes tax systems |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 5 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | 3 |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 4 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | 4 |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 3 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 4 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | 4 |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | 3 |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | 3 |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | 3 |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | 5 |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | 4 |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | 5 |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Taxation and Income Distribution - The Concept and Types of Reflection, Tax Tariffs, Measurement of Proportionality (Rosen Ch 14, 302-306) - Approaches to Tax Justice (Musgrave, Chapter 13) - Tax Reflection in Goods and Factor Markets in the Framework of Partial Equilibrium Analysis (Musgrave Ch.15; Rosen Ch. 14, 307-319; Gruber Ch. 19) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | - Tax Reflection in General Equilibrium Analysis (Musgrave Ch 15, 257-262) - Tax Reflection in Imperfect Competition Markets (Musgrave Ch.15 262-269, Rosen Ch.14 319-326) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Efficiency in Taxation and Resource Distribution -Efficiency, Overburden and Loss of Efficiency in Taxation: Partial Equilibrium Analysis (Musgrave Ch.16, 277-285; Gruber Ch. 20, Rosen Ch.15 337-347) -Optimal Taxation, Ramsey's Rule and Inverse Elasticity Rule (Rosen Ch.16; Gruber Ch. 20) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Efficiency in Taxation: General Equilibrium Analysis: Musgrave Ch 16, 285-295) -Effectiveness in Taxation: Taxation and Household Behavior (Rosen Ch 15, 329-336; Rosen Ch 18, Gruber Ch 21-22 -Efficiency in Taxation: Supply Side Effects (Musgrave Ch.17, Gruber Ch. 23) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Taxes on Goods -Hindriks & Myles, Ch. 14, | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Taxes on Income -Hindricks & Myles, Ch. 15, | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Advanced Topics in Tax Theory I | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Midterm Exam | Exam App | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Taxation and Labor Supply, Effectiveness of Taxation, Interest Income Tax and Savings, Taxation and Investment Behaviors, Taxes on Consumption (Ihori Ch.8) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | -Tax Reform (Ihori Ch.9) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Taxation and Income Redistribution I (Ihori Ch.10) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Taxation and Income Redistribution II (Ihori Ch.10) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Tax Evasion: A Study of Public Economics (Hindriks & Myles, Ch. 16) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | A Critical Look at the Literature on Taxation and Household Behavior (Kaplow, Ch. 5) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Empirical Studies Examining Taxation and Household Behavior (Apps & Rees, Ch.4, Hindricks & Myles, Ch. 14 462-467, Ch 15, 483-486) | Advanced Microeconomics and Mathematical Economics Knowledge | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Final Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Final Exam | Exam App | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||