Psychology
Bachelor	Length of the Programme: 4	Number of Credits: 240	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF: Level 6

Ders Genel Tanıtım Bilgileri

School/Faculty/Institute

Faculty of Law

Course Code

HUK 309

Course Title in English

Public Finance and Tax Law I

Course Title in Turkish

Kamu Maliyesi ve Vergi Hukuku I

Language of Instruction

Type of Course

Lecture

Level of Course

Introductory

Semester

Fall

Contact Hours per Week

Lecture: 3

Recitation:

Lab:

Other:

Estimated Student Workload

78 hours per semester

Number of Credits

3 ECTS

Grading Mode

Standard Letter Grade

Pre-requisites

None

Expected Prior Knowledge

None

Co-requisites

None

Registration Restrictions

None

Overall Educational Objective

With this course, students will have basic knowledge in the field of public finance and tax law.

Course Description

The course will provide the basic knowledge of terms of tax theory, public expenditures, public debts, budget, taxation principles, taxation process, externalities, public revenues and their classification, taxation principles of the tax system and classification of taxes, economic effects of taxes, terms of tax burden, tax avoidance, tax evasion.

Course Description in Turkish

Vergi Teorisi kavramları, Kamu Harcamaları, Kamu Borçları, Bütçe, Vergilendirme İlkeleri, Vergilerin ekonomik etkileri, vergilendirme ilkeleri ve vergilerin sınıflandırılması, vergi yükü, vergiden kaçınma, vergi kaçırma kavramları.

Course Learning Outcomes and Competences

Upon successful completion of the course, the learner is expected to be able to:
1) Upon successful completion of the course, the student, 1. Knows the tax relationship between the state and individuals in Turkey and in the world.
2) Upon successful completion of the course, the student, 2. Determines the obligations arising from sovereignty between the state and individuals, and their legal nature within the scope of the rule of law.
3) Upon successful completion of the course, the student, 3. Learns how to resolve disputes in the tax system.
4) Upon successful completion of the course, the student, 4. Learns the classification of taxes, tax avoidance, tax evasion concepts.
5) Upon successful completion of the course, the student, 5. Learns the problems and gaps in tax systematics and evaluates and criticizes the results.

Program Learning Outcomes/Course Learning Outcomes	1	2	3	4	5
1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology.
2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation.
3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes.
4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts.
5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline.
6) Internalization and dissemination of professional ethical standards.
7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences.
8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level).
9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity.
10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement.
11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses.
12) Ability to acquire knowledge independently, and to plan one’s own learning.
13) Demonstration of advanced competence in the clarity and composition of written work and presentations.

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology.	N
2)	Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation.	N
3)	Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes.	H	Exam,HW,Participation
4)	Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts.	N
5)	Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline.	N
6)	Internalization and dissemination of professional ethical standards.	N
7)	Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences.	N
8)	Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level).	N
9)	Recognition, understanding, and respect for the complexity of sociocultural and international diversity.	S	Participation
10)	Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement.	S	HW,Participation
11)	Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses.	N
12)	Ability to acquire knowledge independently, and to plan one’s own learning.	S	Exam,HW
13)	Demonstration of advanced competence in the clarity and composition of written work and presentations.	H	Exam,HW

Prepared by and Date	BİNNUR ÇELİK , January 2024
Course Coordinator	BİNNUR ÇELİK
Semester	Fall
Name of Instructor	Prof. Dr. BİNNUR ÇELİK

Course Contents

Week	Subject
1)	Basic Concepts of Tax Law and Public Finance
2)	Sovereignty, State and Tax
3)	Classification of Public Revenues
4)	Classification of Public Expenditures
5)	Public Debt
6)	Budget
7)	Taxation Principles
8)	Midterms
9)	Economic effects of taxation
10)	(Economic and legal) Classification of taxes
11)	Tax burden, Tax avoidance
12)	Tax evasion
13)	Guided Taxation
14)	Analysis of the Tax System "de lege ferenda"

Required/Recommended Readings

Kamu Maliyesi, Abdurrahman Akdoğan, Gazi Kitabevi (son baskı) Kamu Maliyesi, Nurettin Bilici, Seçkin Yayınevi, Ankara (son baskı) Vergi Hukuku, Nihal Sabah, Beta Yayınevi (son baskı) Vergi Hukuku, Nurettin Bilici, Seçkin Yayınevi, Ankara (son baskı)

Teaching Methods

Theoretical explanation, analysis of public practices with related to course subjects.

Homework and Projects

Laboratory Work

Computer Use

Other Activities

Assessment Methods

Assessment Tools	Count	Weight
Midterm(s)	1	% 40
Final Examination	1	% 60
TOTAL		% 100

Course Administration

celikbi@mef.edu.tr
+902123963600
Ofis Saatleri: Lütfen mail ile randevu alınız. Office Hours: Appointment per e-mail.

ECTS Student Workload Estimation

Activity	No/Weeks	Hours			Calculation
	No/Weeks per Semester	Preparing for the Activity	Spent in the Activity Itself	Completing the Activity Requirements
Course Hours	14	1	3		56
Midterm(s)	1	8	2		10
Final Examination	1	10	2		12
Total Workload					78
Total Workload/25					3.1
ECTS					3