|
|
| MLY3006 | Turkish Tax System | 3+0+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Muhammet AKTUĞ | | Co-Lecturer | PROF. DR. İhsan GÜNAYDIN, | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course is aimed to teach knowledge of Turkish Tax System, Turkish wealth and expenditure taxes. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Defines the structure, features and process of corporation tax in Turkey | 1,8 | 1, | | LO - 2 : | Describes the possible economic consequences of separate taxation of corporate income. | 1,6 | 1, | | LO - 3 : | Understands the value-added tax in the Turkish tax system. | 1,8 | 1, | | LO - 4 : | Demonstrates the significance of consumption taxes in the Turkish tax system. | 1,6 | 1, | | LO - 5 : | Understands the estate, inheritance and gift taxes. | 1,2,8 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Turkish tax system, Turkish tax laws, value added tax (vat) , property tax, inheritance tax, motor vehicle tax, excise tax |
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | The structure of global corporation tax, | | | Week 2 | Analysis of Turkish corporation tax-I | | | Week 3 | Analysis of Turkish corporation tax-II | | | Week 4 | The special topics in income tax; Liquidation, Merger and Turnover activities
| | | Week 5 | The structure of global VAT | | | Week 6 | Analysis of Turkish VAT
| | | Week 7 | The structure of global excise tax, characteristic, form and analysis of Turkish excise tax
| | | Week 8 | The special topics in VAT and excise tax; Export exemptions, probation and cancellation of tax
| | | Week 9 | Mid-term exam | | | Week 10 | Form and analysis of Turkish property tax
| | | Week 11 | Form and analysis of Turkish motor vehicle tax
| | | Week 12 | Form and analysis of Turkish inheritance tax
| | | Week 13 | Form and analysis of Turkish banking and insurance transaction tax
| | | Week 14 | Form and analysis of Turkish customs duties
| | | Week 15 | The structures and analysis of another specifics taxes
| | | Week 16 | End-of-term exam | | | |
| 1 | Pehlivan, O. 2023; Vergi Hukuku, Celepler Matbaacılık, Trabzon | | | |
| 1 | Bilici, N., 2023, Vergi Hukuku, Seçkin Yayınevi, Ankara | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 1 | 50 | | End-of-term exam | 16 | | 1 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 14 | 56 | | Sınıf dışı çalışma | 4 | 10 | 40 | | Arasınav için hazırlık | 10 | 2 | 20 | | Arasınav | 1 | 1 | 1 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 13 | 2 | 26 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 5 | 1 | 5 | | Total work load | | | 150 |
|