| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY211.6B | Financial Sociology | Elective | 2 | 3 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Aim of this course is to teach a variety sociological and psychological factors affecting taxation and their impact on social life. |
| Name of Lecturer(s) |
| Doç. Dr. Mehmet BULUT |
| Learning Outcomes |
| 1 | Define the main concepts of financial sociology. | | 2 | Explain the psychological factors affecting taxation. | | 3 | Explain the sociological factors affecting taxation. | | 4 | Analyse social phenomena behind financial events. | | 5 | Explain the subject and scope of the financial sociology with examples. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| 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. |
| Weekly Detailed Course Contents |
|
| 1 | Main concepts of financial sociology and psychology | | | | 2 | The importance and development of financial psychology | | | | 3 | Tax compliance and aproaches used in the tax compliance statement | | | | 4 | Kind of active and passive reaction against tax | | | | 5 | Financial-relationship and optimal tax compliance | | | | 6 | Types of taxpayer that occur a result of tax compliance and tax uncompliance | | | | 7 | Tax avoidance and its affects | | | | 8 | Mid-term exam | | | | 9 | Tax evasion and informal economy | | | | 10 | Tax compliance behavior and analysis in terms of taxpayer | | | | 11 | Psychogical, financial and economic limits of taxation | | | | 12 | Tax rates and tax ethics | | | | 13 | Tax fairness and tax ethics | | | | 14 | Financial, economic and social capital factors affecting taxation | | | | 15 | Political, institutional and demographic factors affecting taxation | | |
|
| Recommended or Required Reading |
| Kurtkan, Amiran (1968), Metodolojik Bir Deneme Olarak Mali Sosyoloji, Yayıncı: İstanbul Üniversitesi İktisat Fakültesi.
Aktan, Çoşkun Can vd., (2006), Vergileme Ekonomisi ve Vergileme Psikolojisi, Seçkin Yayıncılık.
Özkalp, Enver (2007), Sosyolojiye Giriş, Ekin Kitabevi, Bursa. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 30 | 30 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 4 | 1 | 3 | 3 | 2 | 3 | 3 | 1 | 3 | | LO2 | 3 | 4 | 3 | 1 | 3 | 4 | 3 | 4 | 3 | 1 | 3 | | LO3 | 3 | 4 | 3 | 1 | 3 | 4 | 3 | 2 | 3 | 1 | 4 | | LO4 | 3 | 4 | 4 | 1 | 4 | 3 | 1 | 3 | 4 | 1 | 4 | | LO5 | 2 | 4 | 2 | 1 | 3 | 4 | 2 | 3 | 3 | 1 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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