TÜRKÇE
ENGLISH
Information
| Code | PF717 |
| Name | Economics of Taxation and Tax Psychology |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| 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 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. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | She/He has qualified and advanced knowledge about public economy and public finance. | 3 |
| PLO02 | Belirsiz | Can analyze the theoretical information about the field of finance and evaluate its reflections in practice. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Collect, interpret and / or analyze data from different sources using contemporary communication tools, methods and processes | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | To have the knowledge and skills of the computer, to use this information in the professional field | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Collects, analyzes and comments numerical and statistical data, reports | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Takes responsibility, conducts leadership and works effectively, individually and / or in a team | 3 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Utilize different sources within the framework of academic rules in an area that they are not researched, synthesizes and provides information effectively | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning, follows and evaluates the current developments in the field and renews itself continuously | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | İt is aware of the legal regulations related to financial events and makes legislation assessment | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Uses Turkish and at least one foreign language in accordance with the requirements of academic life and business life | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Correctly understand and interpret the emotions, thoughts and behaviors of related persons; express himself orally and in writing | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Gains social, scientific and ethical values in the stages of collection, interpretation and announcement of data related to public finance science. | 5 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Be aware of social, scientific and professional ethical values and act accordingly | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Questions the traditional approach, application and methods, develops and implements new working methods when necessary. | 4 |
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 |
| 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 |
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 | ||