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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4011 TAX LAW II COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance (Evening) Public Finance

Course Objective

To get theoretical and practical informations related to tax applications by giving necessary information about taxes on income in the Turkish Tax System and demonstrating taxation practices under the Turkish Tax System with the help of case studies.

Learning Outcomes of the Course Unit

1   To explain taxes on consumption and taxes on wealth that form Turkish Tax System. 2   To compare the place and importance of taxes on consumption and wealth in Turkish Tax System with taxes on income. 3   To explain taxation procedures within the framework of the relevant tax law. 4   To align processes related to taxation. 5   To correlate new economic improvements with tax. 6   To align arrangements to be done in corporate income tax.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Income from Immovable Property, Concept of Immovable Property, Taxpayers 2 Income from Immovable Property, Determination of Income, Taxation, Exceptions 3 Income from Movable Property, Definition, Revenues are Deemed as Income from Movable Property or not, Acquiring in Income from Movable Property 4 Determination of Income from Movable Property, Exceptions 5 Other Income and Earnings, Income Tax Declaration, Assessment and Payment 6 Advance Tax 7 Subject of Corporate Income Tax, Taxpayers, Types of Corporate Income Tax Liability 8 Mid-term Exam 9 Mid-term Exam 10 Exemptions and Exceptions in Corporate Income Tax and Determination of Tax Base 11 Declaration of Corporate Income Tax, Assessment, and Payment 12 Assessment of Corporate Income Tax, and Payment 13 Termination of Corporations 14 Examples Related to Corporate Income Tax

Recomended or Required Reading

Main Reference: Mehmet TOSUNER, Zeynep ARIKAN, Türk Vergi Sistemi, Izmir, 2020. Supplementary Reference: Beyanname Düzenleme Klavuzu Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 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

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN Tel: 0 232 301 02 60 E-mail: zeynep.arikan@deu.edu.tr Doç. Dr. Hakan BAY Tel: 0 232 301 02 64 E-mail: hakan.bay@deu.edu.tr

Office Hours

Monday 16:00 17:00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 15 15 Preparation for final exam 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 104

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 LO.2 1 1 1 LO.3 1 1 LO.4 1 1 1 1 1 1 LO.5 1 1 1 1 1 1 1 LO.6 1 1 1 1 1