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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
TURKISH TAX SYSTEM LAW376 - 1 + 2 4

TYPE OF COURSE UNITElective Course
LEVEL OF COURSE UNITBachelor's Degree
YEAR OF STUDY-
SEMESTER-
NUMBER OF ECTS CREDITS ALLOCATED4
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Evaluate the historical development of taxes and their classifications in the Turkish tax system.
2) Compare the historical development of taxes according to their period.
3) Classify taxes according to their economic sources.
4) Evaluate the laws concerning income taxes.
5) Define the subject, reason and liability of income tax.
6) Distinguish between elements of income subject to income tax and will identify the income subject to tax for each element of income.
7) Explain the general principles of income tax declaration and their payment.
8) Explain the subject and liability of corporation tax and the principles governing the identification of taxable profit.
9) Express the declaration and payment of corporation tax and its special circumstances.
10) Explain the general principles of taxes on expenses.
11) Express the basic elements of value added tax.
12) Express the basic elements of private consumption tax.
13) Will discuss the basic questions regarding to other consumption taxes.
14) Express the basic legal knowledge regarding taxes on assets.
15) Learn the general principles of the subject, liability, realization and payment of property tax.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTNone
COURSE CONTENTS
WEEKTOPICS
1st Week Introduction, Aims and Importance of Course, Practice of Tax Procedure Act
2nd Week Assessment of Tax, Methods of Assessments and Practices
3rd Week Notice of Tax Assessment and Practices
4th Week Practices are Related Payable of Tax and Other Circumstances
5th Week Tax Audit Practices
6th Week Some Documents and Application Forms are Related with Tax Affairs
7th Week Some Documents and Application Forms are Related with Tax Appeals
8th Week Midterm Exam
9th Week Income Tax Practices
10th Week Practices are Related with Income Schedules
11th Week Declaration of Income, Giving of Income Tax Return, Assessment and Taxation
12th Week Corporation Tax Practices
13th Week Wealth Tax Practices, Wealth Transfers Tax Practices
14th Week Expenditure Tax Practices (Value Added Tax)
RECOMENDED OR REQUIRED READINGAkdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara.
Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara.
Arslan, Mehmet, Vergi Hukuku, Ankara.
Kirman, Ahmet, Banka ve Sigorta Muameleleri Vergisi, Ankara.
Kızılot, Şükrü, İnşaat Muhasebesi Vergilendirilmesi-Mevzuatı ve Asgari İşçilik, Ankara.
Kızılot, Şükrü-Kızılot, Zuhal, Vergi İhtilafları ve Çözüm Yolları, Ankara.
Bilici, Nurettin, Vergi Hukuku, Ankara.
Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara.
Vergi Dünyası Dergisi,
Maliye Dergisi,
Vergi Sorunları Dergisi,
Yaklaşım Dergisi,
Mali Pusula Dergisi,
Maliye Postası Dergisi,
Vergi Kanunları, Yargı Kararları, Genel Tebliğler
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Questions/Answers,Case Study,Presentation
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term140
Total(%)40
Contribution of In-term Studies to Overall Grade(%)40
Contribution of Final Examination to Overall Grade(%)60
Total(%)100
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
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