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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT707 |
| Name | Fiscal Sociology |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| 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. MELEK AKDOĞAN GEDİK |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to make a sociological analysis of public expenditures and revenues and to provide students with knowledge on this subject. The course will examine how financial events are realized as a whole within the mechanism of mutual social relations without being detached from their historical and local contexts; the parts that make up the social whole will be introduced; the economic events that have affected societies throughout history will be mentioned and it will be explained how financial events form a background in society.To examine the mechanism of mutual social relations in which financial events take place as a whole without separating them from their historical and local ties. to introduce the parts that make up the social whole. To talk about especially economic events affecting societies throughout history and to explain the background of financial events in society.
Course Content
In this course, on the basis of the understanding of fiscal sociology and the institutional infrastructure in this field, the social effects of fiscal events will be discussed in a multidimensional manner. The fiscal sociological effects of the Wealth Tax in the world and in Turkey, the social consequences of tax losses and evasion, and the evaluation of public revenue policy within the framework of the social welfare state will be examined. In addition, the relationship between public expenditure policy and the social welfare state, the links between social class consciousness and fiscal sociology, and the fiscal sociological reflections of the taxation of labor and capital incomes will be discussed. The social effects of tax amnesty practices and the historical development of the budget right in the world and in Turkey, the fiscal sociological and social reflections of this development will be analyzed. While the social effects of taxation policies will be analyzed especially through the example of the Ashar Tax, public borrowing policies will be discussed within the framework of the social welfare state. Finally, various dimensions of the informal economy and its economic and social repercussions will be evaluated.
Course Precondition
No prerequisites
Resources
Fiscal Sociology An Alternative Perspective in Finance Discipline Publisher: Ekin Basım Yayın Financial Sociology Method, History, Theory, New Ways Siyasal Kitabevi Ceyhun Gürkan
Notes
Fiscal Sociology Serpil Ağcakaya EKIN KİTABEVİ YAYINLARI Economic Thinkers Unknown Lives, Living Theories : İsmail Güneş, Melek Akdoğan Gedik Akademisyen Publishing House 2023
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Understands the sources and methods of financial sociology research. |
| LO02 | Based on the historical process of financial sociology, it determines information about the period from the early periods of financial events to the present day. |
| LO03 | Interpret the social psychology of taxation. |
| LO04 | Makes sociological analysis of public expenditures and revenues |
| LO05 | Analyzes the relationship between tax evasion and public opinion |
| LO06 | Interpret society's views on the demand for public goods |
| LO07 | Compare and interpret the behavior of the society against financial events in Turkey and other countries |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | 2 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | 5 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 5 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | 2 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | 4 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | 1 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Social Welfare State Fiscal Sociology Relationship | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 2 | Fiscal Sociology and Institutional Infrastructure | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 3 | Financial Sociological Effects of Wealth Tax Rate in the World and in Turkey | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 4 | Financial Sociological Effects of Tax Loss and Evasions | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 5 | Evaluation of Public Revenue Policy in terms of Social Welfare State Approach | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 6 | Evaluation of Public Expenditure Policy in terms of Social Welfare State Approach | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 7 | Social Class Consciousness and Financial Sociology | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Alıştırma ve Uygulama, Anlatım |
| 8 | Mid-Term Exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 9 | Taxation of Labor and Capital Income and Fiscal Sociological Effects | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 10 | Tax Amnesty Practices and Financial Sociological Effects | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 11 | Tax Amnesty Development of Budget Right in the World and in Turkey and Fiscal Sociological and Social Effects and Fiscal Sociological Effects | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Tartışma, Anlatım |
| 12 | Taxation Policies and Social Effects: The example of the Ashar tax | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 13 | Evaluation of Public Borrowing Policies in terms of Social Welfare State Approach | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Alıştırma ve Uygulama, Anlatım |
| 14 | Economic and Social Reflections of Informal Economy Dimensions | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Soru-Cevap, Anlatım |
| 15 | Presentation | Reading the relevant chapter from the sources | Öğretim Yöntemleri: Grup Çalışması |
| 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) | 13 | 3 | 39 |
| 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) | 154 | ||
| Total Workload / 25 (h) | 6,16 | ||
| ECTS | 6 ECTS | ||