COURSE UNIT TITLE

: TAXATION MICROECONOMIC ANALYSIS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8007 TAXATION MICROECONOMIC ANALYSIS COMPULSORY 2 0 0 6

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR ASUMAN ALTAY

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

Analyzing the impact at the micro level of taxation on all aspects of tax policy - especially in investment, consumption and savings on- in an economy and examination of their interaction with the tax administration

Learning Outcomes of the Course Unit

1   Be able to understand role and impact of national and international institutions on taxation economics.
2   Be able to analyze impacts of taxation economics factors.
3   Be able to research of taxation and economic development interaction
4   Be able to analyze of taxation economics impact on economy.
5   Be able to understand of microeconomic impacts of taxation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Economics and Tax Relations: Historical and Contemporary Perspectives
2 Optimalite and Legitimacy of the Election of Tax Issues
3 Justice and Efficiency on Taxation: Optimal Taxation I: Ramsey Approach
4 Justice and Efficiency on Taxation: Optimal Taxation II: Contemporary Approach
5 Referring to Taxation and Economic Institutions and Organizations: Political Perspective
6 Referring to Taxation and Economic Institutions and Organizations: National and Global Perspective
7 Development, Growth and Taxation
8 MIDTERM
9 Income and Resource Allocation Activities in Taxation
10 Positive Negative Effects of Taxes on Ensuring Balance of Payments
11 Global Economic Competition and The Role of Tax
12 Global Public Goods and Taxation
13 Impact on National Tax Structure of International Institute of Economics and Finance
14 Economic Analysis of Indirect and Direct Taxes

Recomended or Required Reading

1. Salih TURHAN, Vergi Teorisi ve Politikası, Der Yayınları, 1987.
2. Aytaç EKER, Asuman ALTAY, Mustafa SAKAL, Maliye Politikası, Izmir, 2013.
3. Asuman ALTAY, Kamu Maliyesi, Seçkin Yayınları, Ankara, 2015
4. Hüseyin ŞEN, Isa SAĞBAŞ, Vergi Teorisi ve Politikası, Ankara, 2016.
Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Investigating the issues in the related area with regard to theoretical and practical aspects, discussing the results and evaluating the case studies by interactive participation of the students and lecturer.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCG FINAL COURSE GRADE MTE * 0.20 + FIN* 0.80
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + RST* 0.80


Further Notes About Assessment Methods

--

Assessment Criteria

--

Language of Instruction

Turkish

Course Policies and Rules

--

Contact Details for the Lecturer(s)

Tel: 0.232.4210273, E-mail: asuman.altay@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 30 30
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.111
LO.211
LO.31
LO.4
LO.5