COURSE UNIT TITLE

: TAX LAW I

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 3004 TAX LAW I COMPULSORY 3 0 0 5

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 describing income elements take part in the Income Tax Law such as business profits, agricultural profits, wages and income from independent personal services with the helps of case studies.

Learning Outcomes of the Course Unit

1   To align income elements that form Turkish Tax System.
2   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   To explain taxation procedures within the framework of income tax law.
4   To evaluate processes related to income tax.
5   To develop new recommendations regard to income tax by 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 Income Concept, Income Theories, Types of Income Tax
2 Subject of Income Tax and Characteristics of Taxable Income
3 Income Tax Liability (Full Taxpayer, Non-Resident)
4 Taxation of Commercial Earnings
5 Determination of Commercial Earnings in Real Procedure and Simple Procedure
6 Expenses in the Determination of Commercial Earnings
7 Exemption and Exceptions for Commercial Earnings
8 Taxation of Agricultural Earnings
9 Examples Related to Taxation of Agricultural Earnings
10 The Concept of Wages and Wages Characteristics
11 Taxation of Wages
12 Exemptions and Exceptions in Taxation of Wages
13 Taxation of Self-Employment Earnings
14 Exemption and Exceptions for Self-Employment Earnings

Recomended or Required Reading

Main Reference:
Mehmet Tosuner, Zeynep ARIKAN and Hakan Bay, Türk Vergi Sistemi, Izmir, 2024.
Supplementary Reference:
Beyanname Düzenleme Kılavuzu, 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 04 00
E-mail: hakan.bay@deu.edu.tr

Office Hours

Prof. Dr. Zeynep ARIKAN: Monday 16:00 - 17:00 PM
Doç. Dr. Hakan BAY: Tuesday 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 4 48
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) 116

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.21111
LO.3111
LO.4111111
LO.51111111

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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