COURSE UNIT TITLE

: INCOME AND CORPORATION TAX

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 5101 INCOME AND CORPORATION TAX COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance

Course Objective

To get students ability that can indicate outline taxes on income in Turkish tax system, demonstrate taxation procedures in terms of income components, prepare practical samples, examine taxation patterns associate to income components, evaluate taxes on income 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 income take part in Turkish Tax System
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 able to develop new recommendations with evaluating tax application results

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 Income, Narrow and Broad Income, Types of Income Tax, Characteristics of Taxable Income and Elements of Income Taxable Income
2 Business Profits
3 Agricultural Profits
4 Wages
5 Self-Employment Earnings
6 Real Property Income
7 Security Income and Other Income and Earnings
8 Declaration Basis and Declaration Types in Income Tax
9 Collection Basis in Income Tax, Tax Withholding, Assessment of Income Tax, Tax Rate and Payment
10 The Theoretical Structure of Corporate Tax, Reasons for the Necessity of Corporate Tax, Differences and Advantages Compared to Income Tax
11 Types of Liability in Corporate Tax
12 Exemptions and Exceptions in Corporate Tax
13 Determination, Declaration, Assessment and Payment of Corporate Tax Base
14 Termination Types of Corporations and Taxation

Recomended or Required Reading

Main Reference:
1. Mehmet Tosuner, Zeynep Arıkan and Hakan Bay Türk Vergi Sistemi, Izmir, 2024.
2. Abdurrahman Akdoğan, Vergi Hukuku and Türk Vergi Sistemi, Gazi Kitabevi, 2023.
3. Şükrü Kızılot ve Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011.
4. Nurettin BILICI, Vergi Hukuku, Savaş Yayınları, 2024.
5. Mualla Öncel, Ahmet Kumrulu and Nami Çağan, Cenker GÖKER Vergi Hukuku, Turhan Kitabevi, 2023.
6. Doğan Şenyüz, Mehmet Yüce and Adnan Gerçek, Türk Vergi Sistemi, Ekin Kitapevi Yayınları, 2024.
7. Osman Pehlivan, Vergi Hukuku Genel Ilkeler and Türk Vergi Sistemi, Ekin Yayınevi, 2023.
8. Kenan Bulutoğlu, Türk Vergi Sistemi, Batı Türkeli Yayıncılık, 2004.
Supplementary Reference:
1. Mehmet Tosuner and Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
Other Materials: National and international periodical journals (including e-journals),
academic reports (national/international)

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


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)

Prof. Dr. Zeynep ARIKAN
Tel: 0 232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Office Hours

Monday 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 3 42
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Preparing assignments 1 15 15
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 135

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.211111
LO.31111
LO.41111
LO.5111
LO.6111

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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