COURSE UNIT TITLE

: TAXATION MACROECONOMIC ANALYSIS

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8008 TAXATION MACROECONOMIC ANALYSIS COMPULSORY 2 0 0 5

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASISTANT PROFESSOR ÖZGÜR SARAÇ

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

Analyzing the impact at the macro level of taxation on all aspects of tax policy.

Learning Outcomes of the Course Unit

1   Be able to determine the role of taxation for achieve macro-economic objectives
2   Be able to analyze policy-effectiveness of taxation.
3   Be able to examine the impact of tax policy on the economy.
4   Be able to estimate the national and international development in the period after taxation.
5   Be able to analyze of taxation with globalization.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Eco-Politics of Taxation
2 Eco-Psychology of Taxation
3 Taxation as a Financial Instruments
4 Taxation as a Fiscal Policy Instrument
5 Financial-Economic-Social Effects of Taxes
6 Effects on Consumption-Savings and Investment of Taxes
7 MIDTERM
8 Socio-Economic Impacts of Taxes
9 Impacts on Growth and Economic Development of Taxes
10 Impacts on Foreign Trade and Balance of Payments of Taxes
11 Impacts on the Partition Function Taxes
12 Global Public Goods and Taxation
13 International Financial Institutions and Tax Harmonization
14 Globalization and Taxation Problems

Recomended or Required Reading

Textbook(s)/References/Materials:

1. Hüseyin Şen, Isa Sağbaş, Vergi Teorisi ve Politikası, 2016.
2. Asuman Altay, Kamu Maliyesi, Seçkin Yayınları, 2015.
3. David Begg, Stanley Fischer, Rudiger Dornbusch, Iktisat, Iş Bankası Yayınları, 2005.
4. Nihat Edizdoğan, Ali Çelikkaya, Vergilerin Ekonomik Analizi, Dora yayınları, 2012.
5. Zafer Tunca, Makro Iktisat, Filiz Kitabevi, 2005.
6. Vildan Serin, Iktisat Politikası, Alfa Yayınları, 1998.
7. Özgür Saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk Yayınları, 2006.

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: 02323010309, E-mail: ozgur.sarac@deu.edu.tr

Office Hours

Wednesday 15.00-17.00

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 presentations 1 2 2
Preparing assignments 1 15 15
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 135

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11
LO.2111
LO.311
LO.411
LO.511