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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 3004 TAX LAW I COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

Offered to

Public Finance Public Finance

Course Objective

To get theoretical and practical informations related to tax applications by describing income elements take part in the Income Tax Law such as business profits, agricultural profits, wages and income from independent personal services with the helps of case studies.

Learning Outcomes of the Course Unit

1   To align income elements that form Turkish Tax System. 2   To seperate whether the legal or actual case get into the subject of the tax or immunity from taxes if it get into the subject of the tax. 3   To explain taxation procedures within the framework of income tax law. 4   To evaluate processes related to income tax. 5   To develop new recommendations regard to income tax by evaluating 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 Income Concept, Income Theories, Income Tax Types 2 Subject of Income Tax and Characteristics of Taxable Income 3 Income Tax Liability (Full Taxpayer, Non-Resident) 4 Real-Sum Taxation of Business Profits 5 Simple Procedure Taxation of Business Profits 6 Taxation of Agricultural Profits 7 Examples Related to the Taxation of Agricultural Profits 8 Mid-term Exam 9 Mid-term Exam 10 Taxation of Wages 11 Examples Related to the Taxation of Wages 12 Taxation of Income from Independent Personal Services 13 Exceptions in Income from Independent Personal Services 14 Examples Related to the Taxation of Income from Independent Personal Services

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)

mehmet.tosuner@deu.edu.tr

Office Hours

Tuesday 13:00-14:00 PM Room No: 502

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 15 15 Preparation for final exam 1 15 15 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 116

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