COURSE UNIT TITLE

: PRIVATE TAX LAW

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7202 PRIVATE TAX LAW COMPULSORY 3 0 0 5

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

Students;
-The basic concepts in tax laws, tax liabilities, tax offenses and
sentences to identify,
- Taxation at statutory tax issues that may arise in the process of being
arising under other laws to derive, consisting of identifying the problems
develop solutions, to apply the knowledge learned from recent events,
- Other branches of science understand the advantage of the shortcomings of the current
arrangements
produce innovations for the process of developing and rapidly changing taxation
and in parallel to the development of theoretical knowledge to ensure that the tax
events gain the ability to make comments.

Learning Outcomes of the Course Unit

1   Located in the Turkish Tax System "taxes on income", information about the owner.
2   Whether a tax on a legal or actual event, whether or not the tax issue falls within the scope of tax exemption parse.
3   Conduct transactions related to taxation under the tax law.
4   Will be the most effective way to manage the processes related to taxation and to conclude that the result is capable of evaluation.
5   Recent economic developments in the relationship between taxes and tax-related legislative changes can be reflected in the application has the ability to seamlessly.
6   Evaluating the results of the tax practice, develop new proposals.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Income Concept, narrow and broad sense Income, Income Tax Types and Characteristics of Taxable Income
2 Income Tax Liability
3 Components of income, business income, agricultural income
4 Wages, Self-Employment Income
5 Capital gains in real estate and securities, other earnings and revenue
6 Basis of Income Tax Collection and Tax Withholding
7 Assessment of Income Tax, Tax Rates, Declaration and Payment
8 Theoretical Structure of Corporate Tax
9 Reasons for the corporate tax, income tax differences and Benefits by Income Tax
10 Types of Corporate Income Tax Liability
11 In Corporate Tax Exemptions and Exceptions
12 Assessment of Corporate Tax
13 Corporate Tax Statement, Assessment and Payment
14 Types of Institutions and Taxation of Termination

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 event on the controversial theoretical explanation and practical applications

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 learning outcomes are associated with the evaluation criteria

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, 15:00 - 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 1 3 3
Preparation for midterm exam 1 25 25
Preparation for final exam 0 25 0
Preparing assignments 0 30 0
Preparing presentations 0 30 0
Final 1 20 20
Midterm 1 25 25
TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11111
LO.211111
LO.3111
LO.4111
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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