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 5210	FORTUNE AND EXPENSE TAXES	ELECTIVE	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 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	Value Added Tax
2	Special Consumption Tax
3	Banking and Insurance Transactions Tax
4	Special Communication Tax
5	Gambling Tax
6	Stamp Tax
7	Digital Service Tax
8	Accommodation Tax
9	Fees
10	The Concept of Wealth, Theoretical Structure of Taxes on Wealth and General Properties of Wealth Taxes
11	Property Taxes and Valuable Residence Tax
12	Sanitation Tax and the Other General Taxes Collected within the context of Law on Municipal Revenues
13	Motor Vehicle Tax
14	Inheritance and Gift Tax

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, 2023.
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)

Tel: 0.232.301 02 52
E-mail:yusuf.kildis@deu.edu.tr, yusuf.kildis@gmail.com

Office Hours

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	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