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Information
| Code | PF823 |
| Name | |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator |
Course Goal / Objective
The aim of this course is to provide students with information on this subject by making sociological analysis of public expenditure, income and borrowing policies.
Course Content
In this course, the relationship between public expenditures and revenues, such as taxes and borrowing, with social phenomena such as gender, religion, culture, social structure and geography, and the sociological dimensions of fiscal policy instruments and practices are evaluated.
Course Precondition
No prerequisites
Resources
The New Fiscal Sociology: Taxation in Comparative and Historical Perspective
Notes
Çelebi, A. K. (2012). Mali sosyoloji üzerine denemeler. TC Maliye Bakanlığı Strateji Geliştirme Başkanlığı.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Comprehends the sources and methods of financial sociology research. |
| LO02 | Based on the historical process of financial sociology, identifies information about the period from the old periods of financial events to the present. |
| LO03 | interprets the social psychology of taxation. |
| LO04 | Makes sociological analysis of public expenditures and revenues. |
| LO05 | Analyzes the relationship between tax evasion and public opinion. |
| LO06 | Interprets the views of the society on the demand for public goods. |
| LO07 | Compares and interprets the behavior of the society towards financial events at the international level. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Belirsiz | Has basic conceptual knowledge about the field, in a way to comprehend the relationship between them in terms of theory and practice. | 4 |
| PLO02 | Belirsiz | Can interpret and use advanced knowledge of finance theory, financial law, financial economics, budget and financial planning, which should be required by experts and researchers required by the public and private sectors. | 3 |
| PLO03 | Belirsiz | Can convey the current developments in the field of finance and the studies she has prepared to groups in and outside her field, in writing, orally and visually. | 4 |
| PLO04 | Belirsiz | Can analyze the problems encountered in the field of finance by synthesizing them with the information obtained from the field and different disciplines and evaluate the results. | 4 |
| PLO05 | Belirsiz | It can independently carry out and publish studies related to the field of finance. | 3 |
| PLO06 | Belirsiz | Follows national and international publications related to her field. | 5 |
| PLO07 | Belirsiz | It acts in accordance with social, cultural, scientific and ethical values in the process of creating knowledge and experience in the field (collecting, interpreting and announcing the results). | 5 |
| PLO08 | Belirsiz | She/He has the knowledge of mastering the basic theories in her field and preparing works in accordance with academic rules based on the information. | 3 |
| PLO09 | Belirsiz | Uses advanced information and communication technologies along with computer software at the level required by the field. | |
| PLO10 | Belirsiz | Has sufficient awareness of social rights, environmental protection, quality and cultural values, and occupational health and safety. | 3 |
| PLO11 | Belirsiz | It analyzes the policy proposals that can be applied against economic and financial problems in the context of fiscal policy (income, expenditure and borrowing) and offers solutions. | 3 |
| PLO12 | Belirsiz | Has the ability to effectively use at least one foreign language related to her field and to follow the foreign literature. | 4 |
| PLO13 | Belirsiz | Using the theoretical and legal knowledge about the taxation process, they can analyze the functioning of tax systems and interpret them by comparing different systems. | |
| PLO14 | Belirsiz | Being aware of the role of the public sector in economic life in the globalization process, they can develop solutions to international financial problems. | 3 |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | 2 |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Historical Development of Fiscal Sociology and Pioneers | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Importance of Sociological Approach to Fiscal Events | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | Introduction to Fiscal Sociology | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 4 | Tax Evasion with its Socio-Psychological Aspects | Literature research | Öğretim Yöntemleri: Tartışma, Anlatım |
| 5 | Public Expenditure and Population | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Public Revenue and Population | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Relationship between Financial Socialization and Culture | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | midterm exam | Ölçme Yöntemleri: Ödev |
|
| 9 | The Effects of the Financial System on Social Stratification in Turkey (1923-1950) | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Socio-Political and Economic Consequences of Wealth Tax Implementation in Turkey | Literature research | Öğretim Yöntemleri: Anlatım |
| 11 | The Effects of the Development of Budget Rights on the Change of Social Structure in the West | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | The Effect of Taxation on Revolts in Western Europe and the Ottoman Empire | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 13 | Taxation and Social Justice | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Debt and Income Distribution Relation | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Globalization and Public Finance | Literature research | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
|
| 17 | final exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||