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 | ||||