COURSE UNIT TITLE

: TAX APPLICATIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 4042 TAX APPLICATIONS COMPULSORY 3 0 0 3

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 Corporate Tax and Comparison of Corporate and Income Taxes
2 Subject of Corporate Tax, Taxpayers and Taxpayer Types
3 Exemptions and Exceptions in Corporate Tax, Determination, Declaration, Assessment and Payment of Tax Base
4 Ending of Corporations
5 General Information About Taxes on Consumption and Wealth in Türkiye
6 The Subject of Value Added Tax, Taxpayer, and Taxable Event
7 Value Added Tax Base, Rate, Exemptions, Declaration, Assessment and Payment
8 Special Consumption Tax
9 Banking and Insurance Transactions Tax and Special Communication Tax
10 Gambling Tax and Stamp Tax
11 Digital Service Tax, Accommodation Tax and Fees
12 Property Taxes and Valuable Residence Tax
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, 2024.
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 STT TERM WORK (SEMESTER)
2 MTE MIDTERM EXAM
3 MTEG MIDTERM GRADE STT * 0.40 + MTE * 0.60
4 FIN FINAL EXAM
5 FCG FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
6 RST RESIT
7 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


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 1 14
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) 86

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.1111
LO.2111
LO.31111
LO.411
LO.51111111
LO.61

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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