COURSE UNIT TITLE

: TURKISH TAX SYSTEM

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
UAT 3056 TURKISH TAX SYSTEM ELECTIVE 3 0 0 5

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ILYAS SÖZEN

Offered to

International Trade

Course Objective

The aim of the course is to convey general information about the structure and functioning of the Turkish Tax System with the help of practical events.

Learning Outcomes of the Course Unit

1   Ability to explain Turkish tax legislation in general
2   Ability to explain and interpret changes in tax-related legislation
3   To be able to list solution suggestions regarding the problems in the Turkish tax system.
4   Ability to interpret the regulations made in the tax legislation in Türkiye
5   Ability to interpret current developments regarding tax
6   Ability to compare the Turkish tax system with the tax systems of foreign countries

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Definition of Tax, General Information About Tax Law
2 Source of Tax Law
3 Parties to the Tax Relationship, Taxation Transactions, Taxpayer's Duties, Elimination of Tax Receivables
4 Concept of Income, Subject of Income Tax, Characteristics of Taxable Income, Liability in Income Tax
5 Commercial Earnings, Agricultural Earnings, Wages
6 Self-Employment Earnings
7 Real Estate Capital Income
8 Income from Securities, Other Earnings and Income
9 Assessment, Declaration and Payment of Income Tax, Provisional Tax
10 Corporation tax
11 Corporation taxII
12 Taxes on Consumption
13 Taxes on Wealth
14 Analysis of Tax Revenues in Türkiye

Recomended or Required Reading

Main Source:
Mehmet Tosuner, Zeynep Arıkan ve Hakan Bay, Türk Vergi Sistemi, Izmir, 2023.

Materials: Beyanname Düzenleme Kılavuzu, Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Lecture by instructor, question and answer teaching method, problem solving method

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FIN FINAL EXAM
3 FCG FINAL COURSE GRADE MTE * 0.40 + FIN * 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

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams.

Language of Instruction

Turkish

Course Policies and Rules

The Regulation of Dokuz Eylul University on Education and Examination in Associate's and Bachelor's Degrees.
The Code of Practices of School of Applied Sciences on Education and Examination.

Contact Details for the Lecturer(s)

zeynep.arikan@deu.edu.tr

Office Hours

Lecture day, between the hours of 12.00 - 13.00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 4 56
Preparation for midterm exam 1 11 11
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 126

Contribution of Learning Outcomes to Programme Outcomes

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CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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