COURSE UNIT TITLE

: TAX POLICY

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7105 TAX POLICY COMPULSORY 3 0 0 6

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ASUMAN ALTAY

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

All of the tax practice in an economy, especially in the direction of tax policies,
national and global context, investment, consumption and savings by analyzing the
effects of the tax examination and investigation of their interaction with the failure
to implement the provision.

Learning Outcomes of the Course Unit

1   Taxation of tax policies that shape to be informed about the stages of formation,
2   Tax policies to analyze the connection between the political decision-making processes,
3   Decision-making processes to analyze the market in terms of tax policies,
4   Knowing the effects of fiscal policy objectives in the formation of all taxes,
5   To analyze the effects of tax policy formulation processes of the principles of taxation,

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Tax Theory and Policy Development Stages
2 Tax Policy Approaches
3 Correlation Analysis of Taxation Tax Policies: Political Perspective
4 Correlation Analysis of Taxation Tax Policies: Economic Aspects
5 Relations Techniques Taxation and Tax Policy
6 Micro-Economic Analysis of taxes
7 Macroeconomic Analysis of taxes
8 MIDTERM
9 National Investments, SMEs and Tax Policy
10 Global Investment and Tax Policy
11 Consumption Expenditure and Savings Level Effects on Tax Policies
12 Capital Markets and Tax Policy
13 Money Markets, Foreign Exchange Systems and Tax Policy
14 Capital Controls and the Tobin Tax and Tax Policy

Recomended or Required Reading

Main Course:
1. Salih TURHAN, Vergi Teorisi ve Politikası, Der Yayınları, 1987.
2. Isa SAĞBAŞ, Vergi Teorisi, Ece Matbaası, 2007.
3. Özhan Çetinkaya- Nihat Edizdoğan, Vergi ve Vergi Politikası Üzerine Incelemeler,
Ekin Kitabevi Yayınları, 2011.
Others:
1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2012.
2. Hakan Ay, Baskı Grupları ve Vergi Politikası , 2008
3. Özgür saraç, Küresel Vergi Rekabeti ve Ulusal Vergi Politikaları, Maliye ve Hukuk
Yayınları, 2006

Planned Learning Activities and Teaching Methods

With the interactive participation of faculty members and students with the theoretical
and practical dimensions subject to particular presentations, case studies and
discussion of research results

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

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Assessment Criteria

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Language of Instruction

Turkish

Course Policies and Rules

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Contact Details for the Lecturer(s)

Tel: 0.232.4204180-10273, E-mail: asuman.altay@deu.edu.tr

Office Hours

Wednesday, 11:00 12:00; Thursday, 11:00 12:00

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 20 20
Preparation for final exam 1 20 20
Preparing assignments 1 15 15
Preparing presentations 1 7 7
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.8PO.9PO.10
LO.1111
LO.21111
LO.3111
LO.4111
LO.51111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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