| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Turkish Tax System | YYP222 | Elective | Associate degree | 2 | Spring | 3 |
Name of Lecturer(s)
Lecturer Süleyman ARKAN
Learning Outcomes of the Course Unit
1) He can make general evaluation on tax systems.
2) He can mention the principle rules of Turkish Tax System, the units that form the Turksih Tax System, and the problems of the system.
3) He knows the parts of the income, different taxation according to different income, and the relationship among them.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | ||
| Learning Outcomes | |||||||||||||||||
| 1 | Low | Low | Low | Low | Middle | No relation | Low | Low | Low | Low | Low | Low | No relation | Low | No relation | No relation | |
| 2 | Low | Middle | Middle | Low | Low | Middle | Middle | Low | Middle | Middle | High | Middle | No relation | Low | No relation | Low | |
| 3 | Middle | High | Middle | Middle | High | Low | High | Middle | Middle | Low | High | Low | Low | Low | Middle | Low | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None
Course Contents
General structure of Turkish Tax system that tax the income, wealth and expense.
Weekly Schedule
1) Theory and background of Tax2) Objectives and Elements of Tax
3) Basic Principles and Concepts of Taxation
4) Basic Concepts of Tax
5) Problems of Tax Law and Taxation
6) Concept of Income, Features, Subject and Elements of Income Tax
7) Taxation of Commercial Income
8) Midterm examination/Assessment
9) Taxation of Agricultural and Wage Incomes
10) Taxation of Other types Of Incomes
11) Institutional Tax
12) Taxation of Other types of Incomes.
13) Indirect Taxes
14) Taxes of Local Government
15) General Evaluation of Turkish Taxation System
16) Final examination
Recommended or Required Reading
1- Doğan ŞENYÜZ. Türk Vergi Sistemi Dersleri. Ekin Kitabevi Yayınları. Bursa, 2021.
2- Mehmet ASLAN. Türk Vergi Sistemi. Nobel Yayın Dağıtım. Ankara, 2012.
3- Ders kitabı, Seçilmiş yazılar, Dergilerden alınan makaleler.
4- Textbook, Selected articles, Taken from journal articles
5- Ödev
6- Obligation
7- Kısa, ara ve final
8- Quiz, midterm and final
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required