TÜRKÇE
ENGLISH
Information
| Code | PF803 |
| Name | Behavioral Public Finances |
| 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
In terms of behavioral public finance analysis, the definition and comprehension of other financial instruments and policies, in particular tax, within the theoretical framework of fiscal sociology and tax psychology, sociological and sociological analysis of the factors, causes and consequences of the success of tax and fiscal policies suitable for the social structure that will provide voluntary tax compliance. The main purpose of this course is to gain the knowledge and skills of examining, analyzing, evaluating from a psychological point of view.
Course Content
In this course, behavioral economics and economic psychology, which attempt to include psychological motifs in economic models, as a new and rapidly growing field of economics, are understood by reducing them to public finance. To this end, the behavioral and empirical evidence and theories of public finance in explaining individual decisions are examined.
Course Precondition
There is no prerequisite for this course.
Resources
Didinmez, İ. Davranışsal İktisat Perspektifinden Vergi Uyum Analizi, Savaş Kitabevi, 2018. Kahneman, D., and Smith, V. (2002). Foundations of behavioral and experimental economics. Nobel Prize in Economics Documents, 1(7). J. McCaffery and Joel Slemrod, Behavioral Public Finance, Russell Sage Foundation, 2006. McCaffery, Edward J. and Slemrod, Joel B., Toward an Agenda for Behavioral Public Finance (August 26, 2004).
Notes
Seçilmiş, E., & Didinmez, İ. (2016). Vergi Reformlarının Davranışsal İktisat Perspektifinden Değerlendirilmesi: Türkiye Örneği. Bilig, (77), 203-332. YILMAZ, V., & CANBAZER, C. (2020). KAMU POLİTİKALARINA DAVRANIŞSAL YAKLAŞIM VE TÜRKİYE’YE YANSIMALARI. Toplum ve Sosyal Hizmet, 31(4), 1827-1854.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to explain the relations between economics and behavioral sciences. |
| LO02 | To be able to analyze the conformity of rational individual behavior to actual (observed, measured) individual behavior. |
| LO03 | To be able to compare experimental methods used in Public Finance and psychology disciplines. |
| LO04 | To be able to analyze at a basic level by explaining the different dimensions of decision making situations under uncertainty. |
| LO05 | To be able to summarize the approaches in behavioral public finance related to strategic decision making. |
| LO06 | Transforms knowledge and practices related to behavioral public finance into activities as a team |
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. | 3 |
| 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. | 3 |
| 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. | 2 |
| 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. | 4 |
| 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. | 4 |
| 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. | 4 |
| PLO15 | Belirsiz | Sets a vision and target for the organization/institution related to the field of study. | 3 |
| PLO16 | Belirsiz | Appropriate responsibilities are assumed as a coordinator or participant in a project related to his/her field. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanations about the course, introduction of the course and evaluations of the basic concepts | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 2 | Subject and scope of behavioral economics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 3 | The methodology of behavioral economics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 4 | Intrinsic and extrinsic motivation in determining behavior, Beliefs, intuitions, deviations | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 5 | Behavioral Public Policies | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 6 | Nudge Theory and Choice Architecture | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 7 | Topic repeat | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap |
| 8 | Midterm Exam | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
|
| 9 | public goods experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 10 | tax compliance tests | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 11 | Tax reflection experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 12 | Decision making and game theory (political economy) experiments | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Tartışma, Soru-Cevap, Beyin Fırtınası, Bireysel Çalışma |
| 13 | Behavioral approaches to taxes | Relevant sections of specified books and articles | Öğretim Yöntemleri: Soru-Cevap, Anlatım, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 14 | Behavioral approaches to taxes 2 | Relevant sections of specified books and articles | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Beyin Fırtınası, Bireysel Çalışma |
| 15 | Discussing related topics | Relevant sections of specified books and articles | Öğretim Yöntemleri: Tartışma, Soru-Cevap, Anlatım, Beyin Fırtınası, Bireysel Çalışma |
| 16 | final exam | Ölçme Yöntemleri: Ödev, Yazılı Sınav |
|
| 17 | Final Exam | Ölçme Yöntemleri: Performans Değerlendirmesi |
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 | ||