| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Tax Practices | EKO426 | Elective | Bachelor's degree | 4 | Spring | 4 |
Name of Lecturer(s)
Prof. Dr. Hasan Bülent KANTARCI
Learning Outcomes of the Course Unit
1) Analyze of practice and issues about taxation process.
2) Assess of process and practice which taxpayers encountered during the taxation.
3) Propose of solution to problems about tax penalties, tax justice and forced tax payment.
4) Prepare of annual tax return about income and corporate tax and adapt to precedent.
5) Review of featured situation about Value Added Tax and Special Consumption Tax.
6) Make a suggestion about status of variety taxes for person and companies.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 2 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 3 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 4 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 5 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
| 6 | High | High | High | No relation | No relation | No relation | No relation | No relation | No relation | No relation | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Public Finance
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) Introduction to Economics2) Factors of Production
3) THE EFFECTS OF NEW TURKISH LIRA ON THE UNREGISTERED ECONOMY
4) tax policy
5) Capitalism in the approaches to economic and social analysis
6) Islamic economic approach in economic and social analysis
7) The main reason behind the economy and of not interfering with market intervention
8) Midterm Exam.
9) Political applications of economic policies
10) Implementation of economic policy in capitalism
11) Implementation of economic policy in the Islamic economy
12) State in Macro Economy
13) Approaches to economic relations in the economy
14) Capitalism and economic relations in the Islamic system
15) Finans policies
16) Final Examination.
Recommended or Required Reading
1- Osman Pehlivan, Vergi Hukuku
Planned Learning Activities and Teaching Methods
1) Lecture
2) Self Study
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required