COURSE UNIT TITLE

: TURKISH TAX SYSTEM

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4202 TURKISH TAX SYSTEM COMPULSORY 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

DOCTOR ESIN ASLANPAY

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of Turkish tax system and its functioning. After taking this course, students are expected to have a broader perspective on tax types especially on income tax and corporate tax.

Learning Outcomes of the Course Unit

1   Being able to explain functioning of the Turkish Tax System.
2   Being able to explain the various sources taxed by the Turkish Tax System
3   Being able to identify types of income.
4   Being able to identify type of income obtained in different operating conditions.
5   Being able to identify types tax return and tax liability
6   Being able to calculate the income to be declared and the tax to be paid.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Structure of Turkish tax system, basic concepts related with taxation, concept of income, the subject of income tax
2 General information about income tax, examples of full-fledged taxpayers and foreign-based taxpayers, factors of income
3 Determination of income, determination of tax base of commercial and agricultural gains, the properties of legally deductible expenses
4 Wage income and determination of tax base for wage earners, properties of self-employment income and determination of tax base, exemptions and exceptions
5 The structure of real estate and securities capital revenue, determination of tax base and taxation process, other gains and revenues
6 Calculation and collection of income tax
7 Examples of income tax return document, differences between income taxpayers and corporate taxpayers
8 Mid-Term Exam
9 Subject of corporate tax and its tax payers, legally deductible and non-deductible expenses
10 Determination of tax base of corporate tax, determination of tax base in transportation services, exemptions and exceptions, declaration of tax base and tax payment, temporary tax
11 Calculation of taxes on spending, value-added tax
12 Special consumption tax, special communication tax, customs duty
13 Taxes on wealth
14 Property tax, motor vehicles tax, inheritance and transfer tax
15 Case studies

Recomended or Required Reading

Textbook(s):
Tosuner, M., Arıkan, Z. Bay, H. (2024). Türk Vergi Sistemi, Kaynılmaz Matbaası, Izmir

Supplementary Book(s):
Yılmaz, BE., Batı, M., (2023). Türk Vergi Sistemi, 3. Baskı, Seçkin Yayıncılık, Ankara
Şenyüz, D., Yüce,M., Gerçek, A., (2023) Türk Vergi Sistemi, 20. Baskı, Ekin Yayınları.
Bilici, N., (2022). Türk Vergi Sistemi, 20. Baskı, Ekin Yayınları.

Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Question and answer
3. Group study
4. Research and individual learning

Assessment Methods

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

funda.karakoyun@deu.edu.tr, esin.aslanpay@deu.edu.tr

Office Hours

Wednesday 20:00 - 21:00
Thursday 16:00 - 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 1 14
Preparation for midterm exam 1 9 9
Preparation for final exam 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 77

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.11111
LO.21111
LO.31111
LO.41111
LO.51111
LO.6111111

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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