COURSE UNIT TITLE

: TAX LAW II

DEGREE PROGRAMMES

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 Real Property Income, Concept of Real Property and Taxpayers
2 Determination of Real Property Income
3 Precedent Rental Price Basis
4 Exemption for Real Property Income
5 Definition of Securities and Securities
6 Income that is and is not considered as movable capital income and obtaining movable capital income
7 Determination of movable capital income and exceptions
8 Other Earnings and Income (Value Increase Gains)
9 Other Earnings and Income (Incidental Earnings)
10 Types of Declaration and Tax Withholding in Income Tax
11 Collection Basis in Income Tax
12 Offsets and deductions from income
13 Income Tax Assessment, Tax Rate and Payment
14 Temporary Tax Application in Income Tax

Recomended or Required Reading

Main Reference:
Mehmet Tosuner, Zeynep Arıkan and Hakan Bay, Türk Vergi Sistemi, Izmir, 2024.
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 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 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 14 14
Preparation for final exam 1 14 14
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.2111
LO.311
LO.4111111
LO.51111111
LO.611111

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

Copyright 2015 DEÜ. BİD

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