TÜRKÇE
ENGLISH
Information
| Code | MV162 |
| Name | tax theory |
| Term | 2024-2025 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Betül ŞENGÜL |
| Course Instructor |
1 |
Course Goal / Objective
The aim is to provide students with the conditions and methods of optimal taxation, which means achieving harmony between economic efficiency and justice, to understand the effects of tax on the behavior of economic units and its use as a macroeconomic policy tool, and to equip them to make economic analysis of income, consumption and wealth taxes.
Course Content
By defining taxes, being able to classify taxes and examine economic situations. Development of taxation, classification of taxes, tax capacity, tax technique, tax policy and ability to meet tax types.
Course Precondition
none
Resources
Tax Theory, Ece Printing House, İsa Sağbaş, 2010
Notes
Tax Theory, AÖF
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Can divide taxes into classes. |
| LO02 | Understands the purposes and tax technique of taxation. |
| LO03 | Understands the principles of taxation. |
| LO04 | Analyzes the effects of taxes. |
| LO05 | Explains the tax reflection and the factors affecting the reflection. |
| LO06 | Analyzes social and individual reactions to taxes. |
| LO07 | Analyzes tax tariffs in terms of taxation and economic effects. |
| LO08 | Understands the importance and function of tax policy in ensuring economic stability. |
| LO09 | Analyzes the income redistribution function of tax policy. |
| LO10 | Compares tax types in terms of efficiency and fairness. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have basic definitions, principles and practical information in the field of accounting, tax and auditing. | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Defines the legal responsibilities of the accounting/financial advisory profession. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | It has the authority to issue documents used in commercial life | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | 4 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | 5 |
| PLO14 | Beceriler - Bilişsel, Uygulamalı | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Beceriler - Bilişsel, Uygulamalı | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Bilgi - Kuramsal, Olgusal | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Definition and Development of Tax | Must read the topic to be covered from the course materials. | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Classification of taxes | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 3 | Restrictions on taxation | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 4 | Ability to pay taxes | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 5 | Fairness in taxation | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 6 | tax burden | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 7 | Taxation and income distribution | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 8 | Mid-Term Exam | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Reactions to the tax and positive analysis of the tax | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 10 | Taxation and economic effects | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 11 | Taxes and economic impacts | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 12 | consumption taxes | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 13 | income taxes | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 14 | wealth taxes | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap |
| 15 | Evaluation of the Turkish tax system in terms of efficiency and fairness | Preparing for class from course materials | Öğretim Yöntemleri: Anlatım, Beyin Fırtınası, Tartışma |
| 16 | Term Exams | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparing for the exam from course materials | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||