COURSE UNIT TITLE

: ANALYSIS OF TURKISH TAX SYSTEM

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6006 ANALYSIS OF TURKISH TAX SYSTEM COMPULSORY 3 0 0 8

Offered By

Public Finance

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

Offered to

Public Finance

Course Objective

Current informations belong to Turkish tax system that students have in graduate and postgraduate level combine with their interpretation ability, constitute scientific background in theoretical level for practising studies in point of meeting to apply to the presumptive cases and problems.

Learning Outcomes of the Course Unit

1   Be knowledgeable with taxes take part in Turkish Tax System
2   Be able to seperate whether the legal or actual case generate tax problem or not as a matter of taxation procedures, develop recommendations to the problem
3   Be able to explain taxation procedures within the limits of tax laws, carry out operations
4   Be able to correlate new event occured with tax laws and have skill to reflect on the practice changes related to tax smoothly
5   Be able to develop new recommendations with evaluating application results related to taxation procedures

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 in Turkish Tax System, Types of Income Tax and Historical Development Process
2 Definiton of Income, Income Elements and Taxation
3 Taxation of Business Profits
4 Taxation of Agricultural Profits, Taxation of Income from Independent Personal Services
5 Taxation of Wages, Taxation of Income from Immovable Property
6 Taxation of and Movable Property and Other Income and Earnings
7 The Sum Method in Income Tax, Declaration and Tax Collection at Source
8 Corporate Income Tax
9 Taxes on Consumption, Value Added Tax
10 Special Consumption Tax, Banking and Insurance Transactions Tax
11 Special Communication Tax, Gambling Tax, Stamp Tax, Fees
12 Taxes on Wealth, Property Taxes
13 Motor Vehicle Tax, Inheritance and Gift Tax
14 Analysis of Turkish Tax System as a matter of Problems and Solution Recommendations of All Taxes

Recomended or Required Reading

Main Reference: 1. Mehmet Tosuner ve Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2013.
2. Abdurrahman Akdoğan, Vergi Hukuku ve Türk Vergi Sistemi, Gazi Kitabevi, 2011.
3. Şükrü Kızılot ve Metin Taş, Vergi Hukuku ve Türk Vergi Sistemi, Yaklaşım Yayıncılık, 2011.
4. Nurettin BILICI, Vergi Hukuku, Seçkin Yayınları, 2012.
5. Mualla Öncel, Ahmet Kumrulu ve Nami Çağan, Vergi Hukuku, Turhan Kitabevi, 2008.
6. Doğan Şenyüz, Mehmet Yüce ve 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.
Supplementary Reference: 1. Mehmet Tosuner ve Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2012.
Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Student-centered, discussing the results and evaluating the case studies

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


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

All evaluation criterias are correlated with learning methods.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Phone: 0.232 3010400, 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)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparing assignments 1 40 40
Preparing presentations 1 40 40
Preparation for midterm exam 1 40 40
Preparation for final exam 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 210

Contribution of Learning Outcomes to Programme Outcomes

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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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