ADM5201 FISCAL SOVEREIGNTY AND TAXATION POLICY
| Course Code: | 3105201 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (0.00 - 0.00) |
| ECTS Credit: | 8.0 |
| Department: | Political Science and Public Adm. |
| Language of Instruction: | English |
| Level of Study: | Graduate |
| Course Coordinator: | Prof.Dr. AYLİN TOPAL |
| Offered Semester: | Fall Semesters. |
Course Objectives
This graduate course aims to acquaint students with the political, economic and legal dimensions of fiscal sovereignty. The course will therefore try to problematize the contested nature of fiscal sovereignty, analyzing how globalization, trade agreements, and financialization have transformed state capacities to tax and redistributive wealth. Along with empirical cases, course also aims to critique ideological frameworks that underpin the tax policy debates, including neoliberalism and social democracy.
Course Content
This course aims to introduce graduate students to the concept of fiscal sovereignty and taxation as a policy instrument. Taxation is separated into two broad categories according to their purposes: fiscal and non-fiscal taxation. The course will analyze the results of fiscal and non-fiscal taxation, and focus on understanding the changes and developments of fiscal sovereignty of states.
Course Learning Outcomes
Upon successful completion, students will be able to:
Explain the relationship between taxation systems and state sovereignty using historical) and contemporary theories.
Compare how different political-economic models (liberal, coordinated market economies, developmental states) approach taxation and fiscal policy.
Assess the distributive consequences of tax regimes (e.g., VAT vs. wealth taxes) using qualitative and quantitative data such as Gini coefficient data and household income studies.
Map the actors and institutions shaping global tax governance (e.g., OECD Inclusive Framework, UN Tax Committee, corporate lobbyists).
Program Outcomes Matrix
| Level of Contribution | |||||
| # | Program Outcomes | 0 | 1 | 2 | 3 |
| 1 | The ability to interpret and assess the ways in which power is generated and used socially, institutionally, economically and culturally at the local, national and international levels. | ✔ | |||
| 2 | The ability to conduct interdisciplinary studies and research when assessing the social phenomena in the field of Political Science and Public Administration. | ✔ | |||
| 3 | To attain a sound formation regarding the basic topics, like state-society relations, history of political thought, organisational theory, Turkish politics and comparative politics, in the field of Political Science and Public Administration. | ✔ | |||
| 4 | The ability to use the classical and new approaches in social sciences comprehensively and critically. | ✔ | |||
| 5 | To acquire the methodological knowledge and scientific skills which would enhance the capacity to conduct scientific research and produce publications including a M.S. thesis. | ✔ | |||
| 6 | The ability to evaluate the different dimensions of the problems in the policy areas which are studied through the use of different theoretical perspectives and to develop strategies on this basis. | ✔ | |||
| 7 | To uphold ethical principles in science, academy and life. | ✔ | |||
| 8 | To approach the issues by an independent, critical and inventive cognitive orientation, which could also support the professional career development. | ✔ | |||
0: No Contribution 1: Little Contribution 2: Partial Contribution 3: Full Contribution