COURSE UNIT TITLE

: TURKISH TAXATION LAW I

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5105 TURKISH TAXATION LAW I COMPULSORY 3 0 0 5

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN BAY

Offered to

Fiscal Law

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, Income in the Strict and in a Broad Sense, Types of Income Tax, Properties of Taxable Income
2 Liability in Income Tax
3 Income Elements, Business Profits, Agricultural Profits
4 Wages, Income from Independent Personal Services
5 Income from Immovable and Movable Property, Other Income and Earnings
6 The Sum Method in Income Tax and Tax Collection at Source
7 Assessment of Income Tax, Tax Rate, Declaration and Payment
8 Theoretical Structure of Corporate Income Tax
9 Causes which Make Corporate Income Tax Essential, Differences from Income Tax and Advantages to Income Tax
10 Liability Types in Corporate Income Tax
11 Exemptions and Exceptions Take Part in Corporate Income Tax
12 Determination of Tax Base in Corporate Income Tax
13 Declaration of Corporate Income Tax, Assessment, and Payment
14 Termination Types of Corporations and Taxation

Recomended or Required Reading

Main Reference:
1. Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay, Türk Vergi Sistemi, Kanyılmaz Matbaası, 2024.
2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2023.
3. Nurettin Bilici, Vergi Hukuku, Savaş Yayınevi, 2024.
4. Mualla Öncel, Ahmet Kumrulu, Nami Çağan ve Cenker Göker, Vergi Hukuku, Turhan Kitabevi, 2023.
5. Doğan Şenyüz, Mehmet Yüce ve Adnan Gerçek, Türk Vergi Sistemi, Ekin Yayınevi,2024.
6. Osman Pehlivan, Vergi Hukuku Genel Ilkeler ve Türk Vergi Sistemi, Ekin Yayınevi, 2023.
7. Salim Ateş Oktar, Türk Vergi Sistemi, Türkmen Yayınevi, 2022.
8. Şükrü Kızılot ve Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2013.
9. Erdoğan Öner, Türk Vergi Sistemi, Seçkin Yayıncılık, 2023.

Supplementary Reference:
1. Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, Kanyılmaz Matbaası, 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 04 00
E-mail: hakan.bay@deu.edu.tr

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 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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