| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Turkish Tax System | ISL304 | Elective | Bachelor's degree | 3 | Spring | 4 |
Name of Lecturer(s)
Associate Prof. Dr. Ferah YILDIZ
Assistant Prof. Dr. Yavuz KILINÇ
Learning Outcomes of the Course Unit
1) Explain subject, place and resources of tax law
2) Analyze the principles relating to the implementation of tax laws
3) Explain tax-related basic concepts and their features
4) Evaluate rights and obligations of taxpayers.
5) Distinguish process of taxation and characteristics of its procedures.
6) Interpret sub-disciplines of tax law and its field.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | High | High | Middle | Low | No relation | No relation | Low | High | No relation | Low | |
| 2 | High | High | Middle | Low | No relation | No relation | Low | High | No relation | Low | |
| 3 | High | High | Middle | Low | No relation | No relation | Low | High | No relation | Low | |
| 4 | High | High | Middle | Low | No relation | No relation | Low | High | No relation | Low | |
| 5 | High | High | No relation | Low | No relation | No relation | Low | High | No relation | Low | |
| 6 | High | High | Middle | Low | No relation | No relation | Low | High | No relation | Low | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Turkish tax system
Course Contents
THE TAX SYSTEM OF TURKEY The 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) Income tax, features of taxable income2) first class - second class merchants
3) Value-added tax
4) excise duty
5) Wage, Wage determination methods and Taxation
6) Real Estate and Taxation
7) corporate tax definition and scope
8) taxation period declaration periods
33) agricultural income and withholding on agricultural income
Recommended or Required Reading
1- Türk Vergi Sistemi Doğan Şenyüz
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Brain Storming
6) Case Study
7) Self Study
8) Problem Solving
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