TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITH THESIS) | |
| Code | PF717 |
| Name | Economics of Taxation and Tax Psychology |
| Term | 2024-2025 Academic Year |
| Term | Fall |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VOLKAN YURDADOĞ |
| Course Instructor |
Prof. Dr. VOLKAN YURDADOĞ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to introduce the principles of taxation, tax policies, the administrative and adaptation costs of taxation, socio-psychological perception-attitude-behavior dimensions of taxation, gaining the knowledge and skills to be able to understand and analyze.
Course Content
Today, people who can pay the tax will be able to be evaluated in a way that can be budgeted according to the budget that can benefit from the budget.
Course Precondition
No prerequisites
Resources
Kitapçı, İ. (2015). Vergi etiği vergi psikolojisi:" verginin sosyo-psikolojik teorisi". Seçkin.
Notes
Çataloluk, C. (2008). VERGİ KARŞISINDA MÜKELLEFLERİN TUTUM VE DAVRANIŞLARI. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (20), 213-228. Bilgin, H. K. (2011). Vergi Ahlakinin Teorik Çerçevesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 20(2), 259-277.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understands the basic conceptual information on the subject |
| LO02 | Explains ways to reach an ideal tax system |
| LO03 | Discusses socio-psychological aspects of taxation |
| LO04 | Examines perception, attitudes and behaviors related to taxation |
| LO05 | Explain the factors that affect the psychological resistance of taxpayers |
| LO06 | Specifies perception and views on tax policy and regulations |
| LO07 | Students will be able to communicate and discuss the information they have gained on the subject in oral and written form, conduct scientific research and develop suggestions. |
| LO08 | Analyses the determinants of individuals' tax morality and voluntary tax compliance. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To have advanced theoretical and practical knowledge in the field of finance, economics and public policy | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Makes comparative analyses of different schools of economics and fiscal approaches | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Analyses the discipline of finance from an interdisciplinary perspective by associating it with fields such as law, economics, public administration, business administration and accounting. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Analyses the numerical and statistical data obtained in the field of Finance by using contemporary communication tools, methods and processes | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | To be aware of the necessity of lifelong learning and to evaluate the current developments in the field | 5 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads academic or professional studies in the field of finance | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to produce effective solutions by transforming academic and professional knowledge into practical applications in the field of finance | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Evaluates the legislation by being aware of the legal regulations related to financial events | 3 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses the necessary level of computer software and information and communication technologies in the professional field | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to systematically transfer the original researches prepared in the field of finance to the groups in and out of the field in written, oral and visual form by using scientific research methods. | 4 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | To have social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the field of finance. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | To be aware of social, scientific and professional ethical values and to act accordingly | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Principles of taxation and ways to achieve an ideal tax system 1 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
| 2 | Principles of taxation and ways to achieve an ideal tax system 2 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 3 | General concepts of financial psychology and tax psychology | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 4 | Importance and development of tax psychology | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Tartışma, Anlatım, Soru-Cevap, Beyin Fırtınası, Bireysel Çalışma |
| 5 | The concept of tax burden and the limit of tax burden problem | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 6 | The concept and scope of tax compliance | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Tartışma, Anlatım, Soru-Cevap, Beyin Fırtınası, Bireysel Çalışma |
| 7 | Passive responses and active responses of taxpayers against tax | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Soru-Cevap, Tartışma, Anlatım, Beyin Fırtınası, Bireysel Çalışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Ödev |
|
| 9 | Personal factors affecting tax compliance 1 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 10 | Personal factors affecting tax compliance 2 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 11 | External factors affecting tax compliance 1 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 12 | External factors affecting tax compliance 2 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 13 | Fundamental principles of tax structure to ensure tax compliance of taxpayers | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası |
| 14 | Analysis, comparison and analysis of financial psychology and tax psychology literature 1 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 15 | Analysis, comparison and analysis of financial psychology and tax psychology literature 2 | Relevant sections of the books and articles mentioned | Öğretim Yöntemleri: Tartışma, Soru-Cevap, Anlatım, Beyin Fırtınası, Bireysel Çalışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
|
| 17 | Term Exams | Ölçme Yöntemleri: Ödev, Yazılı Sınav |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Homework | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||