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| MLY2003 | Financial sociology | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Arş. Gör. Hasret KAYA | | Co-Lecturer | Prof. Dr. Mehmet TUNÇER | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to teach a variety sociological and psychological factors affecting taxation and their impact on social life. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Ability to define the main concepts of financial sociology. | 2,9 | 1, | | LO - 2 : | Ability to explain psychological factors affecting taxation | 2,9 | 1, | | LO - 3 : | Ability to explain sociological factors affecting taxation | 2,9 | 1, | | LO - 4 : | Ability to analyze the social facts behind financial events | 2,9 | 1, | | LO - 5 : | Ability to explain the subject and scope of financial sociology with examples | 2,9 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Finance and sociology relationship; general concepts of financial sociology and psychology; the important and development of financial psychology; sociological and psychological factors affecting taxation; the factors that determine the behavior of taxpayers against tax; tax compliance; reaction types against tax;tax burden; tax avoidance; tax evasion and underground economy; tax ethics and factors determining tax ethics. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Main concepts of financial sociology and psychology | | | Week 2 | The importance and development of financial psychology | | | Week 3 | Tax compliance and aproaches used in the tax compliance statement | | | Week 4 | Kind of active and passive reaction against tax | | | Week 5 | Financial-relationship and optimal tax compliance | | | Week 6 | Types of taxpayer that occur a result of tax compliance and tax uncompliance | | | Week 7 | Tax avoidance and its affects | | | Week 8 | Tax evasion and informal economy | | | Week 9 | Mid-term exam | | | Week 10 | Tax compliance behavior and analysis in terms of taxpayer | | | Week 11 | Psychogical, financial and economic limits of taxation | | | Week 12 | Tax rates and tax ethics | | | Week 13 | Tax fairness and tax ethics | | | Week 14 | Financial, economic and social capital factors affecting taxation | | | Week 15 | Political, institutional and demographic factors affecting taxation | | | Week 16 | End-of-term exam | | | |
| 1 | Kitapcı, İ. 2015; Vergi Etiği-Vergi Psikolojisi, Seçkin Yayıncılık, Ankara. | | | |
| 1 | Aktan, C.C., Dileyici, D., Vural, İ.Y. 2006; Vergileme Ekonomisi ve Vergileme Psikolojisi, Seçkin Yayıncılık, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | | 50 | | End-of-term exam | 16 | | | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3 | 14 | 42 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 1 | 8 | 8 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 1 | 1 | 1 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 2 | 7 | 14 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 109 |
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