Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
MAL 5201	FORTUNE AND EXPENSE TAXES	COMPULSORY	3	0	0	5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR YUSUF KILDIŞ

Offered to

Public Finance

Course Objective

To get students ability that can indicate outline taxes on consumption and wealth in
Turkish tax system, demonstrate taxation procedures in terms of consumption and wealth
tax applications, prepare practical samples, associate different consumption and wealth
taxes patterns and examine, evaluate taxes on consumption and wealth 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 consumption and wealth take part in Turkish Tax systm
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 aware of the importance of tax from the point of government in general and public finance in special and have a tax consciousness in a high level with education received, accordingly be able to develop both applicable and theoretical recommendations

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 Consumption and General Properties of Taxes on Consumption
2	Value Added Tax
3	Special Consumption Tax
4	Banking and Insurance Transactions Tax
5	Special Communication Tax
6	Gambling Tax
7	Stamp Tax
8	Fees
9	The Concept of Wealth, Theoretical Structure of Taxes on Wealth and General Properties of Wealth Taxes Property Taxes, Building Tax, Land Tax
10	Property Taxes, Building Tax, Land Tax
11	Sanitation Tax and the Other General Taxes Collected within the context of Law on Municipal Revenues Motor Vehicle Tax
12	Motor Vehicle Tax
13	Inheritance and Gift Tax
14	Evaluation of the Other Gratuitous Transfers in terms of Inheritance and Gift Tax

Recomended or Required Reading

Main Reference:
1. Mehmet Tosuner, Zeynep Arıkan ve Hakan BAY, Türk Vergi Sistemi, Izmir, 2022.
2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2011.
3. Şükrü Kızılot ve Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık,
2011.
4. Nurettin BILICI, Vergi Hukuku, Seçkin Yayınları, 2012.
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,
2012.
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, Zeynep Arıkan, Vergi Usul Hukuku, Izmir,
2021.

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)

Phone: 0.232 3010400, E-mail: mehmet.tosuner@deu.edu.tr

Office Hours

Tuesday, 15:00 - 17:00; 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 final exam	1	6	6
Preparing assignments	1	10	10
Preparing presentations	1	2	2
Preparation for midterm exam	1	15	15
Final	1	2	2
Midterm	1	2	2
TOTAL WORKLOAD (hours)			121

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
LO.1	1	1	1					1
LO.2	1	1		1			1	1
LO.3	1	1		1
LO.4	1	1				1
LO.5			1	1	1	1		1
LO.6	1		1			1	1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION