Tax Implementations

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Public Finance

Course Contents

This course covers introduction of taxation, major tax functions, tax criteria, taxation in Turkey, tax levies on income, the personal income tax, the corporation income tax, payroll taxes, value added tax, tax avoidance, tax levies on wealth, the property tax, death and gift taxes, the net worth tax, tax levies on consumption, the expenditure tax.

Weekly Schedule

1) Origin and development of tax law; subject and meaning of tax law; autonomy of tax law and its place in the legal system; disciplines of tax law.
2) Fundamental conceptions of tax law: Subject of taxation, basis in taxation, occasions of tax, tax exemptions, exclusions and deductions, tax base and tariffs. Taxpayer’s obligations: notification, to file a return, bookkeeping, tasks of record and document order, other tasks.
3) Concept of misdemeanor and crime; Tax misdemeanors and their penalty; Tax crimes and their penalty. Income elements: Description of Business Income, co-partnership in Business Income, Finding methods of Business Income; Mercantile classes and change.
4) Deductible and indeductible expenditures in Business İncome, Tax exemption and tax exclusion in business tax, Stoppage in Business Income. Income taxes.
5) Income elements: Description of Agricultural Income, Finding methods of Agricultural Income, Stoppage in Agricultural Income. Income elements: Description of Professional Income, Finding methods of Professional Income, Stoppage in Professional Income.
6) Description of Wage, Finding methods of Wage, Tax exemption and tax exclusion in Wage, Stoppage in Wage. Income elements: Description of Real Property Income, Finding methods of Real Property Income, Safety measures of tax and stoppage in Real Property Income. Income elements: Description of Return On Stocks And Bonds; Taxation and stoppage in Returns On Stocks And Bonds. Taxation of Other Incomes.
7) Principle of statement and return types; Determination of tax base in the annual return; Imposition and payment time in tax.
8) Midterm exam
9) Subject of Corporate Tax. Occasions of tax in Corporate Tax. Taxpayer and liability in Corporate Tax. Tax exemption and tax exclusion in Corporate Tax and analysis.
10) Finding methods of basis and profit of company; Deductible and indeductible expenditures in Corporate Tax.
11) Property tax.
12) Estate tax.
13) Value added tax.
14) Motor tax.
15) Tax general sum.
16) Final examination

Recommended or Required Reading

1- Kamu maliyesi osman pehlivan

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