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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4032 TAX POLICY AND PRESSURE GROUPS ELECTIVE 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR HAKAN AY

Offered to

Public Finance Public Finance

Course Objective

To examine the effects of pressure and interest groups on financial, economic and especially on tax policies within the context of tax regulations done at various times.

Learning Outcomes of the Course Unit

1   Be able to define pressure groups 2   Be able to classify and compare pressure groups 3   Be able to explain the methods of pressure groups and its effects in terms of politics. 4   Be able to analyze the place of pressure groups in public Economy 5   Be able to classify pressure groups in Turkey and explicating their effects on the forms of tax law. 6   Be able to define and clarify the legislative regulations for pressure groups

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The definition of pressure groups and its emergence 2 The theorical approaches about pressure groups and comparison of pressure groups with other groups 3 The classification of Pressure Groups 4 The factors that deternine the effectiveness of pressure groups and pressure methods they implement 5 The relations of pressure groups politics and influence areas 6 The role of pressure groups in public Economy in terms of changes in understanding of the state 7 The classification of pressure groups in Turkey and its evolution 8 The effect of pressure groups in Turkey to form of the tax legislation 9 The legal regulations done in favour of pressure groups in Turkey (YMM, Wealth decleration,Fiscal amnesties, transition to simple procedural) 10 The legal regulations done in favour of pressure groups in Turkey II (VAT, Movable Securities, Exclusion of Repo from tax.) 11 The legal regulations done in favour of pressure groups in Turkey III (exception and exemption in Corporation Tax, institutions that do tax deferment, Incentives) 12 Tax reform related to some tax laws

Recomended or Required Reading

Main: Dr.Hakan AY, Vergi Politikaları ve Baskı Grupları , Kanyılmaz Matbaası, Mart 2010 Auxiliary: Prof.Dr.Aytaç EKER, Kamu Maliyesi 2010

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

hakan.ay@deu.edu.tr

Office Hours

Pazartesi 16:00 - 17:00 Oda no: Atmer Pazartesi 14.00- 15.00 Oda no: Atmer

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 10 10 1 15 15 Preparing assignments 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 126

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 1 LO.2 1 1 LO.3 1 1 1 1 1 1 1 LO.4 1 1 1 1 1 1 1 1 LO.5 1 1 1 1 1 LO.6 1 1 1 1 1 1