Information Package
baskent.edu.tr

Program of Law (English 30%)

LAWG366

TAX APPLICATIONS

Course Code
LAWG366
Semester
-
Theory+Practice
2 + 1
ECTS
4
Course TypeElective Course
Course LevelBachelor's Degree
Year of Study-
Semester-
ECTS4
Name of Lecturer(s)
Learning Outcomes

At the end of this course, the students;

  1. Evaluate the historical development of taxes and their classifications in the Turkish tax system.
  2. Compare the historical development of taxes according to their period.
  3. Classify taxes according to their economic sources.
  4. Evaluate the laws concerning income taxes.
  5. Define the subject, reason and liability of income tax.
  6. Distinguish between elements of income subject to income tax and will identify the income subject to tax for each element of income.
  7. Explain the general principles of income tax declaration and their payment.
  8. Explain the subject and liability of corporation tax and the principles governing the identification of taxable profit.
  9. Express the declaration and payment of corporation tax and its special circumstances.
  10. Explain the general principles of taxes on expenses.
  11. Express the basic elements of value added tax.
  12. Express the basic elements of private consumption tax.
  13. Discuss the basic questions regarding to other consumption taxes.
  14. Express the basic legal knowledge regarding taxes on assets.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe course will examine Turkish Tax Procedure Act and Turkish tax system and practices.
Course Contents
WEEK TOPICS
1st Week Key Concepts and the Turkish Tax System
2nd Week Taxpayer Identification and Obligations in Türkiye
3rd Week Income Tax and its Application in Türkiye
4th Week Income Tax and its Application in Türkiye
5th Week Corporate Tax and its Application in Türkiye
6th Week Corporate Tax and its Application in Türkiye
7th Week Value Added Tax and its Application in Türkiye
8th Week Mid-term Exams
9th Week Mid-term Exams
10th Week Value Added Tax and its Application in Türkiye
11th Week Wealth Taxes and its Application in Türkiye
12th Week Wealth Taxes and its Application in Türkiye
13th Week Digital Taxation and the Gig Economy
14th Week Tax Evasion and Fraud
Recommended or Required ReadingAkdoğan, Abdurrahman, Vergi Hukuku ve Türk Vergi Sistemi, Ankara.
Kızılot, Şükrü-Şenyüz, Doğan- Taş, Metin- Dönmez, Recai, Vergi Hukuku, Ankara.
Arslan, Mehmet, Vergi Hukuku, Ankara.
Kirman, Ahmet, Banka ve Sigorta Muameleleri Vergisi, Ankara.
Kızılot, Şükrü, İnşaat Muhasebesi Vergilendirilmesi-Mevzuatı ve Asgari İşçilik, Ankara.
Kızılot, Şükrü-Kızılot, Zuhal, Vergi İhtilafları ve Çözüm Yolları, Ankara.
Bilici, Nurettin, Vergi Hukuku, Ankara.
Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
Aksoy, Şerafettin, Vergi Hukuku ve Türk Vergi Sistemi, İstanbul.
Başpınar, Ahmet, Tax Law & Turkish Tax System, Ankara.
Vergi Dünyası Dergisi,
Maliye Dergisi,
Vergi Sorunları Dergisi,
Yaklaşım Dergisi,
Mali Pusula Dergisi,
Maliye Postası Dergisi,
Vergi Kanunları, Yargı Kararları, Genel Tebliğler
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
  • Case Study
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 40
Total(%) 40
Contribution of In-term Studies to Overall Grade(%) 40
Contribution of Final Examination to Overall Grade(%) 60
Total(%) 100
ECTS Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 1 1
Preparation for Quiz
Individual or group work 14 2 28
Preparation for Final exam 7 5 35
Course hours 14 3 42
Preparation for Midterm exam 7 3 21
Laboratory (including preparation)
Final exam 1 1 1
Homework
Total Work Load128
Total Work Load / 30 (h)4.26
ECTS Credit of the Course4
Language of InstructionEnglish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5 LO6 LO7 LO8 LO9 LO10 LO11 LO12 LO13 LO14
K1 X
K2
K3 X X X X X X X X X X X X
K4 X X X X X X X X X X X X X
K5
K6 X X X X X X X X X X X X X
K7 X X X X X X X X X X X X X
K8
K9
K10
K11 X X X X X X X X X X X X X
K12