COURSE UNIT TITLE

: INCOME AND CORPORATION TAX

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 5101 INCOME AND CORPORATION TAX COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance

Course Objective

To get students ability that can indicate outline taxes on income in Turkish tax
system, demonstrate taxation procedures in terms of income components, prepare
practical samples, examine taxation patterns associate to income components, evaluate
taxes on income and compare with each other, criticise, implemet current legal
regulations to income components generated and recommend alternative new regulations.

Learning Outcomes of the Course Unit

1   Be knowledgeable with taxes on income take part in Turkish Tax System
2   Be able to seperate whether the legal or actual case get into the subject of the tax, or immunity from taxes if it get into the subject of the tax
3   Be able to carry out taxation procedures within the limits of the concerning tax law
4   Be able to manage processes related to taxation that take most efficient outcome and have evaluation ability which cause to result
5   Be able to correlate new economic improvements with tax and have skill to reflect on the practice legislative amendments related to tax smoothly
6   Be able to develop new recommendations with evaluating tax application results

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The Concept of Income, Income in the Strict and in a Broad Sense, Types of Income Tax, Properties of Taxable Income
2 Liability in Income Tax
3 Income Elements, Business Profits, Agricultural Profits
4 Wages, Income from Independent Personal Services
5 Income from Immovable and Movable Property, Other Income and Earnings
6 The Sum Method in Income Tax and Tax Collection at Source
7 Assessment of Income Tax, Tax Rate, Declaration and Payment
8 Theoretical Structure of Corporate Income Tax
9 Causes which Make Corporate Income Tax Essential, Differences from Income Tax and Advantages to Income Tax
10 Liability Types in Corporate Income Tax
11 Exemptions and Exceptions Take Part in Corporate Income Tax
12 Determination of Tax Base in Corporate Income Tax
13 Declaration of Corporate Income Tax, Assessment, and Payment
14 Termination Types of Corporations and Taxation

Recomended or Required Reading

Main Reference: 1. Mehmet Tosuner ve Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2020.
2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2020.
3. Şükrü Kızılot ve Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık,
2011.
4. Nurettin BILICI, Vergi Hukuku, Seçkin Yayınları, 2021.
5. Mualla Öncel, Ahmet Kumrulu ve Nami Çağan, Vergi Hukuku, Turhan Kitabevi, 2008.
6. Doğan Şenyüz, Mehmet Yüce ve Adnan Gerçek, Türk Vergi Sistemi, Yaklaşım Yayınları,
2021.
7. Osman Pehlivan, Vergi Hukuku Genel Ilkeler ve Türk Vergi Sistemi, Murathan
Yayınları, 2012.
8. Kenan Bulutoğlu, Türk Vergi Sistemi, Batı Türkeli Yayıncılık, 2004.
Supplementary Reference: 1. Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, Izmir,
2021.
Other Materials: National and international periodical journals (including e-journals),
academic reports (national/international)

Planned Learning Activities and Teaching Methods

Student-centered, discussing the results and evaluating the case studies

Assessment Methods

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

All evaluation criterias are correlated with learning methods.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

E-mail: zeynep. arikan@deu.edu.tr

Office Hours

Wednesday, 15:00 - 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 15 15
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 135

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.211111
LO.31111
LO.41111
LO.5111
LO.6111

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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