Information Package / Course Catalogue
| Law | |||||
| 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 237 | ||||
| Course Title in English | Fiscal Sovereignty | ||||
| Course Title in Turkish | Mali Egemenlik | ||||
| Language of Instruction | TR | ||||
| Type of Course | Lecture | ||||
| Level of Course | Introductory | ||||
| Semester | Fall | ||||
| Contact Hours per Week |
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| Estimated Student Workload | 60 hours per semester | ||||
| Number of Credits | 2 ECTS | ||||
| Grading Mode | Standard Letter Grade | ||||
| Pre-requisites | None | ||||
| Expected Prior Knowledge | None | ||||
| Co-requisites | None | ||||
| Registration Restrictions | None | ||||
| Overall Educational Objective | Students will learn the scope of fiscal sovereignty, one of the most important aspects of state sovereignty. Since everyone living in the country (whether citizen or not) is affected by the state's instruments of fiscal sovereignty, following subjects will be thaught: the use of fiscal sovereignty as it exists today and before the modern state, the place of fiscal sovereignty instruments in the use of state sovereignty, and then what kind of changes these instruments have created in societies. | ||||
| Course Description | Concept of Sovereignty, concept of fiscal sovereignty, scope and limits of fiscal sovereignty, the discussions between legislative and executive powers on exercising the fiscal sovereignty, approach of the ECHR | ||||
| Course Description in Turkish | Egemenlik kavramı, mali egemenlik, mali egemenliğin kapsamı, sınırları, yasama ve yürütme arasında mali egemenliğin kullanımı konusundaki tartışmalar, Avrupa İnsan Hakları Mahkemesi’nin yaklaşımı |
Course Learning Outcomes and CompetencesUpon successful completion of the course, the learner is expected to be able to:1) Upon successful completion of the course, the student, 1. Learns the basic concepts of fiscal sovereignty of the state. 2) Upon successful completion of the course, the student, 2. As the legal dimensions of fiscal sovereignty are comprehended, the perspective on many issues in the field of public law is transformed into a holistic approach. 3) Upon successful completion of the course, the student, 3. Having a basic knowledge of the branches of law in the field of public law, especially tax law, and can identify the debates on the subject. 4) Upon successful completion of the course, the student, 4. Since the effects of the exercise of fiscal sovereignty on our legal life will be understood, the student will learn the importance of the separation of powers in the interpretation of the relations between the state and individuals. |
| Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 |
|---|---|---|---|---|
| 1) The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | ||||
| 2) The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | ||||
| 3) The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | ||||
| 4) The ability to internalize social, scientific and ethical values while evaluating legal information. | ||||
| 5) The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | ||||
| 6) The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | ||||
| 7) The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | ||||
| 8) The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | ||||
| 9) The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | ||||
| 10) Adoption of a positive approach to the concept of lifelong learning. | ||||
| 11) The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | ||||
| 12) The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. |
Relation to Program Outcomes and Competences
| N None | S Supportive | H Highly Related |
| Program Outcomes and Competences | Level | Assessed by | |
| 1) | The ability to recognize and apply basic principles and theories of law, legal methodology, and interpretation methods. | N | |
| 2) | The ability to follow, evaluate, interpret and apply the current developments and legislative amendments. | S | Exam |
| 3) | The ability to locate and use legal resources; to follow and evaluate current legislative amendments, legal science, and court decisions. | S | Exam |
| 4) | The ability to internalize social, scientific and ethical values while evaluating legal information. | N | |
| 5) | The ability to recognize, examine and resolve legal issues with respect to general principles of law, de lege feranda and de lege lata; to take into consideration both national and international aspects of law; and to acknowledge the importance of personal conviction while making decisions. | S | Exam |
| 6) | The ability to critically analyze legal disputes, legislation, court decisions and different views in the legal science; to form his/her own opinions; to detect legal lacuna and suggest alternative solutions. | S | Exam |
| 7) | The ability to understand issues regarding different fields of law; to characterize and propose solutions to complex issues arising from legal practice. | H | Exam |
| 8) | The ability to participate in and organize legal projects and activities as a socially responsible individual; to put his/her legal knowledge and skill to use efficiently (in the public or private sector). | N | |
| 9) | The ability to use a foreign language at least on a B2 Level on the European Language Portfolio, to follow legal developments and communicate with colleagues in that language; to use computer software and information and communication technologies necessary in the law field at an Advanced Level of the European Computer Driving License. | N | |
| 10) | Adoption of a positive approach to the concept of lifelong learning. | N | |
| 11) | The ability to understand the development, evolution, and problems of the society and to contribute to the solution of these problems by legal methods. | S | Exam |
| 12) | The ability to understand the structure, organization, and functioning of law on the national and international level; to contribute to the development thereof. | N |
| Prepared by and Date | BİNNUR ÇELİK , January 2024 |
| Course Coordinator | BİNNUR ÇELİK |
| Semester | Fall |
| Name of Instructor |
Course Contents
| Week | Subject |
| 1) | Uses of state sovereignty and the concept of fiscal sovereignty |
| 2) | Instruments in the exercise of fiscal sovereignty |
| 3) | Social consequences of the collection of financial obligations |
| 4) | Authority in the exercise of fiscal sovereignty |
| 5) | Economic consequences of the exercise of fiscal sovereignty |
| 6) | Social consequences of the exercise of fiscal sovereignty |
| 7) | Economic limits of fiscal sovereignty |
| 8) | Midterms |
| 9) | Legal limits of fiscal sovereignty |
| 10) | The power to exercise fiscal sovereignty: Legislative |
| 11) | The power to exercise fiscal sovereignty: The Executive |
| 12) | Constitutions with a historical perspective regarding the exercise of fiscal sovereignty |
| 13) | The approach of the European Court of Human Rights |
| 14) | Suggestions on what should be done in terms of de lege ferenda in the field of sovereignty and fiscal sovereignty |
| Required/Recommended Readings | • Murphy, Liam – Nagel, Thomas, The Myth of Ownership: Taxes and Justice, Oxford Publications • Göker, Cenker, Yönlendirici Vergilendirme, Turhan Kitabevi, Ankara. • Habermas, Jürgen, 2003, Kamusallığın Yapısal Dönüşümü, (Çevirenler: Tanıl Bora, Mithat Sancar), İletişim Yayınları, 5. Baskı, İstanbul. • Jones, Robert, “The Nature and The First Principles of Taxation” • Kurtkan, Amiran, 1968, Metodolojik Bir Deneme Olarak Mali Sosyoloji, İstanbul Üniversitesi Yayınlarından No: 1312, İktisat Fakültesi No: 221, Fakülteler Matbaası, İstanbul. • Besley, Timothy – Preston, Ian – Ridge, Michael, 1997, “Fiscal Anarchy in the UK: Modeling Poll Tax Noncompliance”, Journal of Public Economics, Volume: 64, s. 137-152. • Harper, Christina K., 2007, “Climate Change and Tax Policy”, Boston College International & Comparative Law Review, Volume: 30, s. 411-460. • Huber, Ernst Rudolf, 1970, “Modern Endüstri Toplumunda Hukuk Devleti ve Sosyal Devlet” (Çeviren: Dr. Tuğrul ANSAY), Ankara Üniversitesi Hukuk Fakültesi Dergisi, Cilt:. 27, Sayı: 3-4, s. 27-52. • Kanbur, Ravi – Pirttilä, Jukka – Tuomala, Matti, “Non-Welfarist Optimal Taxation and Behavioural Public Economics”, Journal of Economic Surveys, Volume: 20, No: 5, s. 849-868. • Ortaylı, İlber, “Devlet’e Nasıl Bakılmalı?”, Doğu Batı Dergisi Yıl:1, Sayı:1, Kasım, Aralık, Ocak 1997, s. 11-15. • Torgler, Benno, Tax Morale, 2003, “Rule-Governed Behaviour and Trust”, Constitutional Political Economy, Volume 14, Number: 2, Hollanda, s. 114-140. | ||||||||||||
| Teaching Methods | Theoretical explanation of the course subjects, evaluation of court decisions on the subject. | ||||||||||||
| Homework and Projects | |||||||||||||
| Laboratory Work | |||||||||||||
| Computer Use | |||||||||||||
| Other Activities | |||||||||||||
| Assessment Methods |
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| Course Administration |
celikbi@mef.edu.tr +902123653600 Ofis Saatleri: Lütfen mail ile randevu alınız. Office Hours: Upon appointment per e-mail. |
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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 | 2 | 42 | |||
| Midterm(s) | 1 | 6 | 2 | 8 | |||
| Final Examination | 1 | 8 | 2 | 10 | |||
| Total Workload | 60 | ||||||
| Total Workload/25 | 2.4 | ||||||
| ECTS | 2 | ||||||