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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | PFS420 |
| Name | Tax Theory and Policy |
| Term | 2025-2026 Academic Year |
| Semester | 8. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi OĞUZHAN BOZATLI |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The Tax Theory and Policy course aims to understand the theoretical foundations of tax systems, their economic effects and their applications in the context of public policy. By analyzing the principles of taxation, types of taxes, economic and social effects of tax policies, the course aims to enable students to critically evaluate tax systems and develop recommendations for the design of tax policies. It also provides an understanding of the role of taxation in public finance by examining the relationships between tax fairness, efficiency and economic growth.
Course Content
Tax Theory and Policy course covers the theoretical and practical aspects of taxation. The course introduces the basic principles of tax theory by addressing the economic and social foundations of taxation. Types of taxes and their economic effects are examined in detail. The principles of tax justice, efficiency and equity are discussed as the main criteria used in the design of tax policies. The macroeconomic effects of tax policies, especially their effects on economic growth, income distribution and consumption behavior are analyzed. In addition, current issues such as international taxation, double taxation and tax havens are examined. Turkey's tax system, tax reforms and global tax policies are evaluated with case studies. The course discusses the challenges faced in the design and implementation of tax policies and enables students to develop solutions in this field.
Course Precondition
No prerequisites
Resources
Şen, H., & Sağbaş, İ. (2020). Vergi teorisi ve politikası. Barış Arıkan Yayınları. 4. Baskı
Notes
Turhan, S. (2020). Vergi Teorisi ve Politikası. Filiz Kitabevi. 7. Baskı
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic theoretical principles and economic foundations of taxation. |
| LO02 | Analyzes the types of taxes and their economic effects. |
| LO03 | Evaluates the concepts of tax justice, efficiency and equity in the context of tax policies. |
| LO04 | Interpret the role of tax policies on economic growth, income distribution and behavioral effects. |
| LO05 | Critically analyze the problems encountered in the design and implementation of tax systems. |
| LO06 | Develops solutions to current tax policy problems. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains basic conceptual information about economy and finance | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | 4 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | 5 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | 3 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | 4 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 2 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 3 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | 4 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 3 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to Tax Theory and Policy | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 2 | Classification of Taxes | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | Basic Economic Approaches and Tax Policy | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Taxation, Taxation Technique and Taxation Process | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Limits of Taxation | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 6 | Tax Policy and Macroeconomic Stability-I | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 7 | Tax Policy and Macroeconomic Stability-II | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Tax Policy and Economic Growth-I | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Tax Policy and Economic Growth-II | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Tax Policy and Income Distribution | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | Tax Policy and Globalization | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Tax Policy and Environmental Issues | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 14 | Tax Policy with Current Data-I | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 15 | Tax Policy with Current Data-II | Reading the relevant sections of the sources | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 16 | Term Exams | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | Term Exams | Ölçme Yöntemleri: 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 | ||