Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( Englısh )
Course Information
TURKISH TAX SYSTEM | |||||
---|---|---|---|---|---|
Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
Hour / Week | |||||
ECO326 | Spring | 3 | 0 | 3 | 5 |
Prerequisites and co-requisites | |
---|---|
Language of instruction | English |
Type | Elective |
Level of Course | Bachelor's |
Lecturer | |
Mode of Delivery | Face to Face |
Suggested Subject | |
Professional practise ( internship ) | None |
Objectives of the Course | The aim of this course is to make students familiar with the basic principles and concepts of tax law and Turkish tax system. |
Contents of the Course | This course includes the general structure of Turkish Tax System, economic effects of taxes, evaluation of Turkish tax system. |
Learning Outcomes of Course
# | Learning Outcomes |
---|---|
1 | Students will be able to describe Basic Concepts of Tax Law |
2 | Students taking this course will be able to evaluate general structure of Turkish Tax System. |
3 | Students will be able to discuss the importance and impacts of various taxes on the behaviour of individuals. |
4 | Students will be able to analyze relationship between economics and (tax) law. |
Course Syllabus
# | Subjects | Teaching Methods and Technics |
---|---|---|
1 | Subject and sources of tax law | Anlatım, tartışma |
2 | Implementing of tax laws | Anlatım, tartışma |
3 | The basic tax concepts- I | Anlatım, tartışma |
4 | The basic tax concepts- II | Anlatım, tartışma |
5 | General structure of Turkish tax system | Anlatım, tartışma |
6 | Taxes on income, taxes on wealth and wealth | Anlatım, tartışma |
7 | Tax liability and kinds of liabilities | Anlatım, tartışma |
8 | Ara Sınav | |
9 | Definition of income | Anlatım, tartışma |
10 | Taxation of individuals:Income tax-I | Anlatım, tartışma |
11 | Taxation of individuals:Income tax-II | Anlatım, tartışma |
12 | Taxation of individuals:Income tax-III | Anlatım, tartışma |
13 | Taxation process | Anlatım, tartışma |
14 | Taxation of companies: Corporation tax | Anlatım, tartışma |
15 | Other taxes | Anlatım, tartışma |
16 | Final Exam |
Course Syllabus
# | Material / Resources | Information About Resources | Reference / Recommended Resources |
---|---|---|---|
1 | KIZILOT Şükrü, TAŞ Metin, Vergi Hukuku ve Türk Vergi Sistemi | Yaklaşım Yayıncılık, Ankara, 2009 | |
2 | TOSUNER Mehmet, ARIKAN Zeynep, YERELİ A. Burçin, Türk Vergi Sistemi, | 6. Bası, İzmir, 2001 | |
3 | BİLİCİ Nurettin, Vergi Hukuku: Genel Hükümler, Türk Vergi Sistemi | 15. Bası, Seçkin Yayıncılık, Ankara, 2007 | |
4 | Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi | 5. Baskı, Ekin Kitabevi, Bursa, 2012 | |
5 | S.Ateş Oktar, Vergi Hukuku, Türkmen Kitabevi, İstanbul | Türkmen Kitabevi, İstanbul,2011 |
Method of Assessment
# | Weight | Work Type | Work Title |
---|---|---|---|
1 | 40% | Mid-Term Exam | Mid-Term Exam |
2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
# | Learning Outcomes | Program Outcomes | Method of Assessment |
---|---|---|---|
1 | Students will be able to describe Basic Concepts of Tax Law | 1 | 1͵2 |
2 | Students taking this course will be able to evaluate general structure of Turkish Tax System. | 1͵9 | 1͵2 |
3 | Students will be able to discuss the importance and impacts of various taxes on the behaviour of individuals. | 1͵14 | 1͵2 |
4 | Students will be able to analyze relationship between economics and (tax) law. | 1 | 1͵2 |
Work Load Details
# | Type of Work | Quantity | Time (Hour) | Work Load |
---|---|---|---|---|
1 | Course Duration | 14 | 3 | 42 |
2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 2 | 28 |
3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
4 | Web Research, Library and Archival Work | 0 | 0 | 0 |
5 | Document/Information Listing | 0 | 0 | 0 |
6 | Workshop | 0 | 0 | 0 |
7 | Preparation for Midterm Exam | 1 | 20 | 20 |
8 | Midterm Exam | 1 | 2 | 2 |
9 | Quiz | 0 | 0 | 0 |
10 | Homework | 0 | 0 | 0 |
11 | Midterm Project | 0 | 0 | 0 |
12 | Midterm Exercise | 0 | 0 | 0 |
13 | Final Project | 0 | 0 | 0 |
14 | Final Exercise | 0 | 0 | 0 |
15 | Preparation for Final Exam | 1 | 25 | 25 |
16 | Final Exam | 1 | 3 | 3 |
120 |