COURSE UNIT TITLE

: TURKISH TAXATION LAW II

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MHK 5204 TURKISH TAXATION LAW II COMPULSORY 3 0 0 6

Offered By

Fiscal Law

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Fiscal Law

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 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 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 The Concept of Consumption and General Properties of Taxes on Consumption
2 Value Added Tax
3 Special Consumption Tax
4 Banking and Insurance Transactions Tax
5 Special Communication Tax
6 Gambling Tax
7 Stamp Tax
8 Digital Service Tax
9 Accommodation Tax
10 Fees
11 The Concept of Wealth, Theoretical Structure of Taxes on Wealth and General Properties of Wealth Taxes
12 Property and Valuable Residence Tax
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, 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)

Doç. Dr. Hakan BAY
Tel: 0 232 301 04 00
E-mail: hakan.bay@deu.edu.tr

Office Hours

Tuesday 16:00 - 17:00

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 20 20
Preparing presentations 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 140

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.11111
LO.211111
LO.3111
LO.41111
LO.511111
LO.61111

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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