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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4008 TAX APPLICATIONS 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 consumption and wealth 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 define the basic concepts related to taxation. 2   To summarize the structure and functioning of the Turkish Tax System with its theoretical background. 3   To specify how can abstract arrangements be applied to specific cases of tax in the scope of tax legislation. 4   To explain solutions of conflicts arising in the process of taxation. 5   To correlate new economic improvements with tax and explain how to implement legislative changes be reflected related to tax. 6   To align theoretical and practical recommendations to raise tax consciousness with explaining the importance of tax from the point of government in general and public finance in special.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General Information About Taxes on Consumption and Wealth in Turkey 2 The Subject of Value Added Tax, Taxpayer, and Taxable Event 3 Base of Value Added Tax, Rate, Exceptions 4 Declaration of Value Added Tax, Assessment, and Payment 5 Special Consumption Tax 6 Banking and Insurance Transactions Tax, Stamp Tax 7 Special Communication Tax 8 Mid-term Exam 9 Mid-term Exam 10 Gambling Tax 11 Fees 12 Property Taxes 13 Motor Vehicle Tax 14 Inheritance and Gift Tax

Recomended or Required Reading

Main Reference: Mehmet TOSUNER, Zeynep ARIKAN and Hakan Bay, Türk Vergi Sistemi, Izmir, 2023. 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 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 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 1 LO.2 1 1 1 LO.3 1 1 1 1 LO.4 1 1 LO.5 1 1 1 1 1 1 1 LO.6 1