COURSE UNIT TITLE

: ANALYSIS OF TAX SYSTEM IN TURKEY

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6006 ANALYSIS OF TAX SYSTEM IN TURKEY ELECTIVE 3 0 0 6

Offered By

Economics

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Economics

Course Objective

To establish the infrastructure for the studies which will be done about the possible events and problematics that can occur with the combination of present knowledge and criticization power of the students related with the Turkish tax system.

Learning Outcomes of the Course Unit

1   To be able to have knowledge about taxes included in the Turkish tax system
2   To be able to distinguish the events which are subject to taxation
3   To be able to explain and operate taxation process through the tax law of Turkey
4   To be able to link an event related with the taxation event
5   To be able evaluate practice results and develop new suggestions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Taxes on Income Turkish Tax System on Income Tax Types and Historical Development
2 Definition of Revenue and Taxation Aspects
3 The Taxation of Business Profits
4 Taxation of agricultural earnings, taxation of self-employed earnings
5 Wages, taxation of income from immovable property
6 Taxation of capital gains and other earnings and Annuity
7 Collection of income, and Tax Withholding Statement
8 Corporation tax
9 Taxes on consumption, Value Added Tax
10 Special Consumption Tax, Banking and Insurance Transaction Tax
11 Special Communication Tax, Gaming Tax, Stamp Tax, Fees
12 Taxes on Wealth; Property tax
13 Motor Vehicle Tax, Inheritance Tax
14 Turkish tax system in terms of all taxes, Analysis Problems and Solutions in Terms

Recomended or Required Reading

1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2012.
2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2011.
3. Şükrü Kızılot, Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011.
4. Nurettin BILICI, Vergi Hukuku, Seçkin Yayınları, 2012.
5. Mualla Öncel, Ahmet Kumrulu, Nami Çağan, Vergi Hukuku, Turhan Kitabevi, 2008.
6. Doğan Şenyüz, Mehmet Yüce, Adnan Gerçek, Türk Vergi Sistemi, Yaklaşım Yayınları, 2012.
7. Osman Pehlivan, Vergi Hukuku Genel Ilkeler ve Türk Vergi Sistemi, Murathan Yayınları, 2012.
8. Kenan Bulutoğlu, Türk Vergi Sistemi, Batı Türkeli Yayıncılık, 2004.

Planned Learning Activities and Teaching Methods

Student-centered, theoretical lectures and practical application on the controversial incident.

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

None

Assessment Criteria

All the criterias are associated with the assessment of learning outcomes.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Phone Number: 0.232.4210400, E-mail: mehmet.tosuner@deu.edu.tr

Office Hours

Tuesday, 15:00 17:00; Wednesday, 15:00 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lecture 14 3 42
Preparation for the course 14 3 42
Preparation for the final exam 1 15 15
Preparation for the midterm exam 1 15 15
Preparing homework 1 30 30
Preparing presentation 1 2 2
Final 1 2 2
Mid-Term 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.1345555
LO.2335
LO.33445
LO.4422
LO.522

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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