Turkish Tax System

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, Execution of Tax Law in Terms of Location, Time Period and Meaning (implementation of tax law for place, time and meaning).
2) Fundamental Concepts 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, Filing 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, Business Income Determination Methods, 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, Agricultural Income Determination Methods, Stoppage in Agricultural Income, Income Elements: Description of Professional Income, Professional Income Determination Methods, Stoppage in Professional Income.
6) Income Elements: Description of Wage, Wage Determination Methods, Tax Exemption and Tax Exclusion in Wage, Stoppage in Wage, Income Elements: Description of Real Property Income, Determination 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) Determination of Basis in Corporate Tax and Profit of Company, Returns and Expenditures in Determination of Profit, Nonallowable Discounts.
11) Property Tax.
12) Estate Tax.
13) Value Added Tax.
14) Motor Tax.
15) General Review.
16) Final Examination.

Recommended or Required Reading

1- Osman Pehlivan, Vergi Hukuku

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Self Study

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