COURSE UNIT TITLE

: CONSUMPTION AND WEALTH TAXES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7009 CONSUMPTION AND WEALTH TAXES COMPULSORY 3 0 0 7

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

students;
-The basic concepts in tax laws, tax liabilities, tax offenses and
sentences to identify,
- Taxation at statutory tax issues that may arise in the process of being
arising under other laws to derive, consisting of identifying the problems
develop solutions, to apply the knowledge learned from recent events,
- Other branches of science understand the advantage of the shortcomings of the current
arrangements
produce innovations for the process of developing and rapidly changing taxation
and in parallel to the development of theoretical knowledge to ensure that the tax
events gain the ability to make comments.

Learning Outcomes of the Course Unit

1   To locat in the Turkish Tax System knowledge about consumption and property taxes.
2   Whether a tax on a legal or actual event, whether or not the tax issue falls within the scope of tax exemption parse.
3   To conduct transactions related to taxation under the tax law.
4   Will be the most effective way to manage the processes related to taxation and to conclude that the result is capable of evaluation.
5   Recent economic developments in the relationship between taxes and tax-related legislative changes can be reflected in the application has the ability to seamlessly.
6   General, the state, and in particular in terms of public finance, taxation, and that recognizes the importance of higher education is a tax-conscious, as well as theoretical and practical recommendations to develop in this direction.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The concept of consumption, consumption taxes are taken out of the general specifications explained
2 Value Added Tax
3 Special Consumption Tax
4 Banking and Insurance Transaction Tax
5 Special Communication Tax
6 Gambling Tax
7 Stamp Duty
8 Funding
9 Concept of wealth, Taxes on Capital Structure Theory and Wealth Taxes General Features
10 Estate Tax, Building Tax, Land Tax
11 Environmental Tax and Other Taxes collected under the Municipal Revenue Code Coverage
12 Motor Vehicle Tax
13 inheritance and transfer tax
14 Respect other gratuitous of Inheritance inheritance and transfer tax Evaluation

Recomended or Required Reading

main source:
1. Mehmet Tosuner, Zeynep Arıkan, Türk Vergi Sistemi, Izmir, 2013.
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.
Helpful source:
1. Mehmet Tosuner, Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2013.
References:
Other course materials: Contact other books, articles, reports, judicial decisions and so on. resources.

Planned Learning Activities and Teaching Methods

Student-centered event on the controversial theoretical explanation and practical applications

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


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

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Tel: 0.232.4210400, E-posta: 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
Preparation for final exam 1 15 15
Preparation for midterm exam 14 3 42
Preparing assignments 1 15 15
Preparing presentations 1 20 20
Preparations before/after weekly lectures 1 10 10
Midterm 1 20 20
Final 1 10 10
TOTAL WORKLOAD (hours) 174

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11111
LO.211111
LO.311111
LO.41111
LO.51111
LO.611111

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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