TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (PhD) | |
| Code | PF803 |
| Name | Behavioral Public Finances |
| Term | 2024-2025 Academic Year |
| Term | Fall and 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 |
Prof. Dr. VOLKAN YURDADOĞ
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In terms of behavioral public finance analysis, the definition and comprehension of other financial instruments and policies, in particular tax, within the theoretical framework of fiscal sociology and tax psychology, sociological and sociological analysis of the factors, causes and consequences of the success of tax and fiscal policies suitable for the social structure that will provide voluntary tax compliance. The main purpose of this course is to gain the knowledge and skills of examining, analyzing, evaluating from a psychological point of view.
Course Content
In this course, behavioral economics and economic psychology, which attempt to include psychological motifs in economic models, as a new and rapidly growing field of economics, are understood by reducing them to public finance. To this end, the behavioral and empirical evidence and theories of public finance in explaining individual decisions are examined.
Course Precondition
There is no prerequisite for this course.
Resources
Didinmez, İ. Davranışsal İktisat Perspektifinden Vergi Uyum Analizi, Savaş Kitabevi, 2018. Kahneman, D., and Smith, V. (2002). Foundations of behavioral and experimental economics. Nobel Prize in Economics Documents, 1(7). J. McCaffery and Joel Slemrod, Behavioral Public Finance, Russell Sage Foundation, 2006. McCaffery, Edward J. and Slemrod, Joel B., Toward an Agenda for Behavioral Public Finance (August 26, 2004).
Notes
Seçilmiş, E., & Didinmez, İ. (2016). Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig, (77), 203-332. YILMAZ, V., & CANBAZER, C. (2020). KAMU POLİTİKALARINA DAVRANIŞSAL YAKLAŞIM VE TÜRKİYE’YE YANSIMALARI. Toplum ve Sosyal Hizmet, 31(4), 1827-1854.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to explain the relations between economics and behavioral sciences. |
| LO02 | Evaluates the differences and basic concepts between traditional public finance and behavioural public finance comparatively. |
| LO03 | To be able to analyze the conformity of rational individual behavior to actual (observed, measured) individual behavior. |
| LO04 | To be able to compare experimental methods used in Public Finance and psychology disciplines. |
| LO05 | To be able to analyze at a basic level by explaining the different dimensions of decision making situations under uncertainty. |
| LO06 | To be able to summarize the approaches in behavioral public finance related to strategic decision making. |
| LO07 | Analyses the psychological and cognitive biases that explain individual responses to tax payment, public expenditure and government policies |
| LO08 | Designs team activities to inform and implement knowledge and practices in the field of behavioral public finance |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | To be able to explain the basic conceptual knowledge related to the field, including the relationship between theory and practice. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | To be able to synthesise the problems encountered in the field of finance with the information obtained from the field and different disciplines and evaluate the results. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Can explain the functioning of tax systems and different tax systems by using the theoretical and legal knowledge about the taxation process. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (revenue, expenditure and borrowing). | 4 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Follows national and international publications related to her field. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to conduct and publish studies related to the field of finance independently. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | To be able to prepare works in accordance with academic rules based on information about the basic theories of the field. | 3 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | To be able to develop solutions to the role of public sector in economic life and international financial problems in the process of globalisation. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | To be able to propose solutions to the problems related to fiscal theory, fiscal law, fiscal economics, budget and fiscal planning, which should be in the experts and researchers needed by the public and private sectors. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Sets a vision and target for the organization/institution related to the field of study. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to transfer the current developments and prepared studies in the field of finance to the groups in and out of the field in written, oral and visual ways. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use at least one foreign language related to the field effectively and to have the ability to follow foreign literature. | 3 |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Acts in accordance with scientific and ethical values in the process of creating information and knowledge related to the field. | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanations about the course, introduction of the course and evaluations of the basic concepts | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 2 | Subject and scope of behavioral economics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 3 | The methodology of behavioral economics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 4 | Intrinsic and extrinsic motivation in determining behavior, Beliefs, intuitions, deviations | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 5 | Behavioral Public Policies | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 6 | Nudge Theory and Choice Architecture | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 7 | Topic repeat | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap |
| 8 | Midterm Exam | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
|
| 9 | public goods experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 10 | tax compliance tests | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 11 | Tax reflection experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 12 | Decision making and game theory (political economy) experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap, Beyin Fırtınası, Bireysel Çalışma |
| 13 | Behavioral approaches to taxes | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 14 | Behavioral approaches to taxes 2 | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 15 | Discussing related topics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Tartışma, Soru-Cevap, Anlatım, Beyin Fırtınası, Bireysel Çalışma |
| 16 | final exam | Ölçme Yöntemleri: Ödev, Yazılı Sınav |
|
| 17 | Final Exam | Ölçme Yöntemleri: Performans Değerlendirmesi |
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 | 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 | ||