COURSE SYLLABUS

TAX PSYCHOLOGY

1	Course Title:	TAX PSYCHOLOGY
2	Course Code:	MAL2104
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	4
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	No
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi ZUHAL YILDIRIM
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	zuhal-akbelen@hotmail.com Phone Number: 0224 2941144 Address:Uludağ Üniversitesi İİBF Maliye Bölümü Oda 410 Görükle Kampüsü/ Bursa
18	Website:
19	Objective of the Course:	Aim of the Course:The main aim of the course is to explain the factors affecting attitudes and behaviours of taxpayers and probable behaviours of taxpayers to tax, and to teach features of an optimal tax system assuring voluntary tax compliance of taxpayers.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to define fundemental concepts with regard to psychology of tax.;
2	To be able to explain factors affecting the pyschological resistance of taxpayers.;
3	To be able to realize that which taxes, why and when are reacted by taxpayers.;
4	To be able to realize the importance of tax consciousness;
5	To be able to explain the consequences of responses to tax.;
6	To be able to comment about the conception of tax policy and tax regulations.;
7	To be able to list the features of optimal tax system assuring voluntary tax compliance.;

22	Course Content:

Week	Theoretical	Practical
1	The Role of State in Satisfying Collective Needs and Taxation
2	General concepts with regard to Fiscal psychology and Tax Psychology
3	Significance and Development of Tax Psychology
4	The Concept of Tax Burden and The Issue of Limit of Tax Burden
5	The Concept of Voluntary Tax Compliance and It’s Scope.
6	Personal Factors Affecting Voluntary Tax Compliance.
7	Environmental Factors Affecting Voluntary Tax Compliance
8	Passive Responses of Taxpayers to Tax.
9	Active Responses of Taxpayers to Tax.
10	Tax Evasion and Informal Economy
11	Spheres of Informal Economy.
12	Necessitate measures to prevernt informal economy
13	Principals of Tax Structure assuring Voluntary Tax Compliance of Taxpayers
14	General Assessment in terms of TVS.

23	Textbooks, References and/or Other Materials:	Çiçek, H. (2006), Psikolojik ve Sosyal Yönden Yükümlülerin Vergiye Karşı Tutum ve Tepkileri (İstanbul İli Anket Çalışması), İSMMMO Karakoç, Y. (1995), Sosyal Maliye, Dokuz Eylül Üniversitesi Hukuk Fakültesi Yayını, No: 61 Binhan E. Y. Ve Şeker M.(2007), Vergiye Karşı Tepkiler, İSMMMO Yayınları No: 86. Aktan. C.C. ve diğerleri (2006), Vergileme Ekonomisi ve Psikolojisi, Ankara.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High