COURSE UNIT TITLE

: TAX LAW AND ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4231 TAX LAW AND ACCOUNTING ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN BAY

Offered to

BUSINESS ADMINISTRATION

Course Objective

The objective of this course is to give brief information about Turkish tax law and to provide the latest issues in Turkish financial system.

Learning Outcomes of the Course Unit

1   Have the knowledge of basic tax and tax law concepts.
2   Concerning the procedural provisions of the Tax Code, including all taxes, can comment on the general principles.
3   Be able to adapt new developments in the dynamic tax system.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Tax Law Definition, Scope and Subject, Sources of Tax Law
2 Taxation Terms, Implementation of Tax Law, Responsilities of Taxation
3 Taxation Transactions and Taxation Process
4 Periods in Tax Law
5 Obligations of the Taxpayer, Valuation, Depreciation
6 The Audit Methods of the Taxpayers
7 Tax Crimes and Punishments (Tax Fine)
8 Taxes on Income in the Turkish Tax System: Income Concept, Income Elements, Types of Obligation, Income Tax
9 Income Tax (Personal Income Tax)
10 Corporate Tax (Corporate Income Tax)
11 Taxes on Consumption in Turkish Tax System: Domestic Value Added Tax, Excise Duty, Banking and Insurance Transactions Tax
12 Special Communication Tax, Gambling Tax, Stamp Duty, Fees (charges law)
13 Taxes on Wealth in the Turkish Tax System: Property Tax, Motor Vehicle Tax, Inheritance and Gift Tax
14 Digital Services Tax, Accommodation Tax (Tourist Tax or City Tax), Valuable Housing Tax (Tax on High-Value Residences)

Recomended or Required Reading

1. Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, 2021.
2. Mehmet Tosuner ve Zeynep Arıkan, Türk Vergi Sistemi, 2020.
3. Türkmen Derdiyok, Turkish Tax Laws and Other Regulations Concerning Foreign Investors

Planned Learning Activities and Teaching Methods

1. Lectures
2. Group Discussions

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 FN Final
3 FCG FINAL COURSE GRADE MT * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. Students will be able to define fundamental tax concepts.
2. Students will be able to interpret on taxation policies and its relation to economic structure.
3. Students will be able to explain the new rules and regulations in the country.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of the lectures is mandatory.
2. Violations of plagiarism of any kind will result in a disciplinary action.

Contact Details for the Lecturer(s)

Tel: 0 232 301 02 64
E-mail: hakan.bay@deu.edu.tr

Office Hours

Monday 16:00 - 17:00.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 1,5 18
Preparation for midterm exam 1 20 20
Preparation for final exam 1 25 25
Preparing assignments 12 1 12
Final 1 1,5 2
Midterm 1 1,5 2
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.1134332231313353
LO.2344232422322343
LO.3244242342423543

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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