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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS HUK 4072 TURKISH TAX SYSTEM ELECTIVE 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASISTANT PROFESSOR BURAK PINAR

Offered to

Law

Course Objective

The purpose of the course is to examine an emerged and probable law problems related to fees of the Turkish Law in the light of the supreme court decisions.

Learning Outcomes of the Course Unit

1   to be able to reveal the law problems of Turkish tax system 2   to be able to interpretation the jurally problems of Turkish tax system 3   to be able to comparability between other law problems in Financial law and problems of the Turkish tax system. 4   to be able to explain Turkish tax system with law concepts 5   to be able to distinguish from economic and financial problems that law problems related to the tax system

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General information about purpose of the course, contents of the course and teaching methods and materials 2 -Some concepts and explanations related to income tax -Elements of Income and determination of Income 3 Income statement in the Income tax, assessment and payment of the Income tax 4 -Development of the corporate tax and some theoretical remarks -Corporate taxpayers -Assess to Corporation Tax 5 -Determination of corporate income -Declaration of taxable base to corporate tax, assessment and payment of corporate tax 6 -Value-added tax 7 -Special consumption tax 8 -Banking and insurance transactions tax -Special communication tax 9 -tax on games of chance -stamp duty 10 -customs duty 11 -inheritance and succession tax 12 -property tax 13 -motor vehicle tax 14 Midterm Exam

Recomended or Required Reading

Main Source: Yusuf KARAKOÇ; Genel Vergi Hukuku, 5.Bası, (Yetkin Yayınları), Ankara 2011. Subsidiary Source: Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 10. Bası, Ekim 2011. Doğan Şenyüz/Mehmet Yüce/Adnan Gerçek, Türk Vergi Sistemi, Ekin Yayınevi,7.Baskı, Şubat 2012. Erdoğan Öner, Vergi Hukuku ve Türk Vergi Sistemi, Seçkin Yayıncılık, Şubat 2012. Nurettin Bilici, Vergi Hukuku, Seçkin Yayıncılık, 28. Baskı, Mart 2012. Osman Pehlivan, Vergi Hukuku, Murathan Yayınevi, 3.Baskı, Mart 2012.

Planned Learning Activities and Teaching Methods

Lectures

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE 1 MIDTERM EXAM 1 2 MTE 2 MIDTERM EXAM 2 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE+FIN 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE+RST

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 2 26 Preparations before/after weekly lectures 13 2 26 Preparation for midterm exam 1 20 20 Preparation for final exam 1 25 25 Final 1 2 2 Midterm 1 1 1 TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 LO.4 1 1 1 LO.5 1 1 1