TURKISH TAX SYSTEM

LAWG376

Course Code: LAWG376
Semester: -
Theory+Practice: 2 + 1
ECTS: 4

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Evaluate the historical development of taxes and their classifications in the Turkish tax system.
Compare the historical development of taxes according to their period.
Classify taxes according to their economic sources.
Evaluate the laws concerning income taxes.
Define the subject, reason and liability of income tax.
Distinguish between elements of income subject to income tax and will identify the income subject to tax for each element of income.
Explain the general principles of income tax declaration and their payment.
Explain the subject and liability of corporation tax and the principles governing the identification of taxable profit.
Express the declaration and payment of corporation tax and its special circumstances.
Explain the general principles of taxes on expenses.
Express the basic elements of value added tax.
Express the basic elements of private consumption tax.
Will discuss the basic questions regarding to other consumption taxes.
Express the basic legal knowledge regarding taxes on assets.
Learn the general principles of the subject, liability, realization and payment of property tax.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

The course will examine the basic principles of tax law, tax concepts and institutions, taxation procedure, tax audit, tax crimes and penalties, tax appeals, Turkish tax system and practice.

Course Contents

WEEK	TOPICS
1^st Week	Introduction, Aims and Importance of Course, Practice of Tax Procedure Act
2^nd Week	Assessment of Tax, Methods of Assessments and Practices
3^rd Week	Notice of Tax Assessment and Practices
4^th Week	Practices are Related Payable of Tax and Other Circumstances
5^th Week	Tax Audit Practices
6^th Week	Some Documents and Application Forms are Related with Tax Affairs
7^th Week	Some Documents and Application Forms are Related with Tax Appeals
8^th Week	Midterm Exam
9^th Week	Income Tax Practices
10^th Week	Practices are Related with Income Schedules
11^th Week	Declaration of Income, Giving of Income Tax Return, Assessment and Taxation
12^th Week	Corporation Tax Practices
13^th Week	Wealth Tax Practices, Wealth Transfers Tax Practices
14^th Week	Expenditure Tax Practices (Value Added Tax)

Recommended or Required Reading

Akdoğan, 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
Presentation

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

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5	LO6	LO7	LO8	LO9	LO10	LO11	LO12	LO13	LO14	LO15
K1			X
K2
K3	X	X	X	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	X	X
K5
K6
K7	X	X	X	X	X	X	X	X	X	X	X	X	X	X	X
K8	X	X	X	X	X	X	X	X	X	X	X	X	X	X	X
K9
K10
K11	X	X	X
K12