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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4001 TURKISH TAX SYSTEM COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR ZEYNEP ARIKAN

Offered to

Labour Economics and Industrial Relations Public Administration Economics Economics Business Administration Management Information Systems Labour Economics and Industrial Relations Business Administration Public Administration

Course Objective

To convey general informations about the structure and functioning of the Turkish Tax System with the help of practical events.

Learning Outcomes of the Course Unit

1   To explain Turkish tax legislation in general. 2   To explain and interpret changes in legislation related to taxes. 3   To align solutions relating to the problems in Turkish Tax System. 4   To interpret arrangements in tax legislation in Turkey. 5   To interpret current developments related to tax. 6   To compare Turkish Tax System with foreign tax systems.

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, Agricultural Profits, Wage 5 Income from Independent Personal Services 6 Income from Immovable Property 7 Income from Movable Property, Other Income and Earnings 8 Mid-term Exam 9 Mid-term Exam 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 Turkey

Recomended or Required Reading

Main Reference: Mehmet TOSUNER ve Zeynep ARIKAN, Türk Vergi Sistemi, Izmir, 2013. Supplementary Reference: Beyanname Düzenleme Kılavuzu 2013, Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60

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)

zeynep.arikan@deu.edu.tr

Office Hours

Tuesday 13:00-14:00 PM Room No: 508

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 94

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 LO.1 1 1 1 1 LO.2 1 1 1 1 LO.3 1 1 1 1 LO.4 1 1 1 1 LO.5 1 1 1 1 LO.6 1 1 1 1