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
HUK 4072 TURKISH TAX SYSTEM ELECTIVE 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Law

Course Objective

The purpose of the course is to examine an emerged and probable law problems related to fees of the Turkish Law in the light of the supreme court decisions.

Learning Outcomes of the Course Unit

1   to be able to reveal the law problems of Turkish tax system
2   to be able to interpretation the jurally problems of Turkish tax system
3   to be able to comparability between other law problems in Financial law and problems of the Turkish tax system.
4   to be able to explain Turkish tax system with law concepts
5   to be able to distinguish from economic and financial problems that law problems related to the tax system

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 purpose of the course, contents of the course and teaching methods and materials
2 -Some concepts and explanations related to income tax -Elements of Income and determination of Income
3 Income statement in the Income tax, assessment and payment of the Income tax
4 -Development of the corporate tax and some theoretical remarks -Corporate taxpayers -Assess to Corporation Tax
5 -Determination of corporate income -Declaration of taxable base to corporate tax, assessment and payment of corporate tax
6 -Value-added tax
7 -Special consumption tax
8 -Banking and insurance transactions tax -Special communication tax
9 -tax on games of chance -stamp duty
10 -customs duty
11 -inheritance and succession tax
12 -property tax -motor vehicle tax
13 Midterm Exam
14 Midterm Exam

Recomended or Required Reading

Main Source: Yusuf KARAKOÇ; Genel Vergi Hukuku, 7.Bası, (Yetkin Yayınları), Ankara 2014.
Yusuf KARAKOÇ, Genel Vergi Hukuku Ders Kitabı, (Yetkin Yayınları), Ankara 2019.
Yusuf Karakoç, Vergi Hukuku Bilgisi, (Yetkin Yayınları), Ankara 2020.
Subsidiary Source:
Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 14. Bası, Ankara 2019.
Doğan Şenyüz/Mehmet Yüce/Adnan Gerçek, Türk Vergi Sistemi, Ekin Yayınevi,17.Baskı, Şubat 2020.
Erdoğan Öner, Vergi Hukuku ve Türk Vergi Sistemi, Seçkin Yayıncılık, Ankara 2020.
Nurettin Bilici, Türk Vergi Sistemi, Savaş Yayınevi, 44. Baskı, Ankara 2020.
Osman Pehlivan, Vergi Hukuku, Ekin Kitabevi, Bursa 2019.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FCG FINAL COURSE GRADE
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


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)

yildirim.taylar@deu.edu.tr

Office Hours

Thursday 12.00-13.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 24 24
Preparation for final exam 1 25 25
Final 1 2 2
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.12PO.13PO.14PO.15
LO.1111
LO.2111
LO.311
LO.4111
LO.5111

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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