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
MAL 8108 TURKISH TAX SYSTEM COMPULSORY 3 0 0 5

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

To get legal, theoretical and practical informations related to tax applications by drawing a general framework of the existing legal structure arranging the Turkish tax system, explain the concepts related to taxation, give the necessary informations about obligatory duties and tax liabilities in terms of administration and taxpayer and by introducing taxation regime under the Turkish Tax System on the basis of the basic information about taxation.

Learning Outcomes of the Course Unit

1   To explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction.
2   To make the distinction between adjective tax law and substantive tax law.
3   To align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law.
4   To express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation
5   To interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes.
6   To align new proposals with expaining 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 Definition of Tax, General Information About Tax Law, Resources of Tax Law
2 Parties of Tax Relationship, Taxation Procedures, Obligations of Taxpayer, Abolition of Tax Claim
3 Income Concept, Subject of Income Tax and Characteristics of Taxable Income, Income Tax Liability
4 Business Profits
5 Agricultural Profits
6 Wages
7 Income from Independent Personal Services
8 Income from Immovable Property
9 Income from Movable Property and Other Income and Earnings
10 Assessment of Income Tax, Declaration and Payment, Advance Tax
11 Corporate Income Tax
12 Taxes on Consumption
13 Taxes on Wealth
14 Analysis of Tax Revenues in Türkiye

Recomended or Required Reading

Main Source:
1. Mehmet TOSUNER, Zeynep ARIKAN ve Hakan BAY, Türk Vergi Sistemi, Izmir, 2024.
2. Mehmet TOSUNER ve Zeynep ARIKAN, Vergi Usul Hukuku, Izmir, 2023.
3. Mehmet TOSUNER ve Zeynep ARIKAN, Türk Vergi Yargısı, Izmir, 2014.
4. Prof. Dr. Nurettin BILICI, Türk Vergi Sistemi, Savaş Yayınevi, 2024.
5. Beyanname Düzenleme Kılavuzu 2024, Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

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

Course is discussed theoretically by expression.

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: 0232 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 13 03 39
Preparations before/after weekly lectures 13 03 39
Preparation for midterm exam 1 15 15
Preparing presentations 1 10 10
Preparing assignments 1 10 10
Preparation for final exam 1 15 15
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 132

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.1111
LO.2111
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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