COURSE SYLLABUS

SOCIOLOGY OF FINANCE

1	Course Title:	SOCIOLOGY OF FINANCE
2	Course Code:	MLY2104
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:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. ZUHAL AKBELEN
16	Course Lecturers:	Dr. Öğr. Üyesi Zuhal AKBELEN
17	Contactinformation of the Course Coordinator:	Adres: Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Maliye Bölümü, Görükle Kampüsü, Nilüfer, Bursa. e-posta: zyildirim@uludag.edu.tr Telefon: 0224 294 11 44
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	It contributes to understanding and explaining the taxpayers' attitudes and behaviors towards tax.

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:	1. Çiçek, H. (2006), Psikolojik ve Sosyal Yönden Yükümlülerin Vergiye Karşı Tutum ve Tepkileri (İstanbul İli Anket Çalışması), İSMMMO. 2. Karakoç, Y. (1995), Sosyal Maliye, Dokuz Eylül Üniversitesi Hukuk Fakültesi Yayını, No: 61. 3. Binhan E. Y. Ve Şeker M.(2007), Vergiye Karşı Tepkiler, İSMMMO Yayınları No: 86. 4. Aktan. C.C. ve diğerleri (2006), Vergileme Ekonomisi ve Psikolojisi, Ankara. 5. Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. New York: Cambridge University Press. 6. Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham, UK & Northampton, MA, USA: Edward Elgar. 7. J. T. Scholz (eds.), Taxpayer Compliance, Vol. 2, Social Science Perspectives (University of Pennsylvania Press, Philadelphia), pp. 220-22. 8. Wenzel, M. Tax compliance and the psychology of justice: Mapping the field. In V. Braithwaite (Ed.), Taxing Democracy: Understanding Tax Avoidance and Evasion.Aldershot:Ashgate Publishing, 2003. 9. Saad. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109,pp. 1069-1075. 10. Sapiei, Kasipilai, & Eze. (2014). Determinants of tax compliance behaviour of corporate taxpayers in Malaysia. eJournal of Tax Research, 12(2),pp 383-400. 11. Aydoğan, Selma Demirtaş , (2017),“Vergi Psikolojisinin Temelleri ve Vergiye Karşı Davranışları Etkileyen Faktörlerin Değerlendirilmesi”, Balkan ve Yakın Doğu Sosyal Bilimler Dergisi, Özel Sayı.03, ss. 14-22. 12. Hofmann, Eva, Martin Voracek, Christine Bock, Erich Kirchler, (2017), “Tax Compliance Across Sociodemographic Categories: Meta Analyses of Survey Studies in 111 Countries”, Journal of Economic Psychology, V.62. 13. Kitapçı, İsmail, (2015), Vergi Etiği Vergi Psikolojisi, Verginin Sosyo-Psikolojik Teorisi, 3.b., Ankara: Seçkin Yayın. 14. Uyanık, Atilla, (2019), “Vergi Bilinci ve Vergiye Gönüllü Uyumun Vergi Gelirlerine Etkilerinin Değerlendirilmesi”, Maliye Dergisi, S.177, ss. 354-386.
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	Measurement and evaluation are made with multiple choice test questions.
Information	This course is evaluated with a relative evaluation system.

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	2	28
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	30	30
Others	0	0	0
Final Exams	1	45	45
Total WorkLoad			145
Total workload/ 30 hr			4,83
ECTS Credit of the Course			5

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

	PQ1	PQ2	PQ3	PQ4	PQ5	PQ6	PQ7	PQ8	PQ9	PQ10
LO1	3	2	4	4	3	2	3	4	4	2
LO2	2	3	2	3	3	2	4	3	4	2
LO3	3	4	4	3	2	3	4	3	4	3
LO4	4	5	3	2	2	4	2	3	3	2
LO5	2	3	2	3	3	3	2	2	2	3
LO6	2	3	2	3	4	3	3	2	4	3
LO7	4	5	3	5	2	4	2	3	2	2

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High