COURSE SYLLABUS

FISCAL INCENTIVE SYSTEM

1	Course Title:	FISCAL INCENTIVE SYSTEM
2	Course Code:	MAL4102
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	8
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. FİLİZ GİRAY
16	Course Lecturers:	Yok
17	Contactinformation of the Course Coordinator:	Uludağ Üniversitesi İİBF Maliye Bölümü giray@uludag.edu.tr Tel: 0224 2941093
18	Website:
19	Objective of the Course:	This course aims to know the place and importance of tax incentives in tax law and to analyse the functions of tax incentives in terms of taxpayers and government.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	To be able to understand incentive system and tax incentive system;
2	To be able to explain the main and similar concepts which are related to tax incentive. ;
3	To be able to explain tax incentives’ purposes and types that takes place in tax laws;
4	To be able to have knowledge and evaluate about effectiveness measurement on tax incentives. ;
5	To be able to comment tax incentive in Turkish tax laws.;
6	To be able to understand European Union’s incentive systems’ basic principles and applications and to be able to analyze comparatively with Turkey’s incentive system.;

22	Course Content:

Week	Theoretical	Practical
1	Incentives in general: The concept of incentive, tax incentives.
2	Reaction against taxes: the factors determining individuals’ behaviours against taxes, types of tax reactions.
3	The determination and importance of tax incentives, comparing with the related concepts.
4	Economic, fiscal, political and administrative purposes of tax incentives
5	Supply-side economics and tax incentives
6	Tax incentive types and comparatively evaluation of incentives.
7	Tax incentive’s efficiency and measurements (Midterm exam)
8	The general principles of tax incentives in Turkey
9	Incentive assesments and evaluation towards the incentives of investment and export in Turkey
10	Tax incentives for small and medium sized enterprises in Turkey
11	Efficiency of tax incentive policies in Turkey
12	The purposes and scope of incentives in European Union
13	The implementation of general tax incentives and incentives in small and medium sized enterprises in European Union
14	The comparison of tax incentive systems in Turkey and European Union.

23	Textbooks, References and/or Other Materials:	1. Filiz Giray, Vergi Teşvik Sistemi, 2008 2. Filiz Giray, Avrupa Birliği ve Türkiye’de Efektif Vergi Oranları, 2010. 3. Aytaç Eker, AB ve Türkiye’de Teşvik Sistemleri ve Teşvik Politikaları, 1995.
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