TURKISH TAX SYSTEM

MUH364

Course Code: MUH364
Semester: Sixth Term (Spring)
Theory+Practice: 3 + 0
ECTS: 4

Course Type

Compulsory Course

Course Level

Bachelor's Degree

Year of Study

Semester

Sixth Term (Spring)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Will be able to learn how Turkish Tax System Works.
Will be able to learn taxation rules.
Will be able to practice of taxes on income, wealth and expenditures.
Will be able to discuss tax subjects and practices.
Will be able to ımprove suggestions.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course involves the standard for preparing and presenting Financial Reports, preparing cash flow statements, Consolidated Financial Tables, Financial Instruments, Income Tax and Hyperinflation under International Financial Reporting Standards.

Course Contents

WEEK	TOPICS
1^st Week	Introduction, General features of Turkish Tax System
2^nd Week	Income Tax and Practice: Tax subject, tax base, forms of liabilities. Some exemptions and deductions
3^rd Week	Commercial Gains and Taxation
4^th Week	Agricultural Gains and Taxation, Wages andTaxation
5^th Week	Professional gains, unmoveable and moveable income and taxation, other income and taxation
6^th Week	Income tax return, tax rates, assessment, tax withholding
7^th Week	Corporation Income Tax and Practice: Tax subject, forms of liabilites
8^th Week	Midterm exams
9^th Week	Exemptions and deductions, tax base
10^th Week	Corporation tax return and tax assessment
11^th Week	Taxes on wealth and wealth transfers
12^th Week	Taxes on expenditure: Value Added Tax and Practice
13^th Week	Tax on Luxury Consumption and Practice
14^th Week	Other taxes and practice

Recommended or Required Reading

1) AKDOĞAN, Abdurrahman, Vergi Hukuku ve Türk Vergi
Sistemi, Ankara
2) Derdiyok, Türkmen, The Turkish Taxation System, Ankara.
3) . Kızılot, Şükrü-Şenyüz, Doğan-Taş, Metin-Dönmez, Recai,Vergi Hukuku, Ankara.
4) Vergi Dünyası Dergisi, Maliye Dergisi, Vergi Sorunları Dergisi,
Yaklaşım Dergisi, Maliye Postası Dergisi,
5) Vergi Kanunları, Yargı Kararları, Kararlar, Genel Tebliğler

Planned Learning Activities and Teaching Methods

Lecture
Discussion
Questions/Answers

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
Quiz	1	10
Total(%)		50
Contribution of In-term Studies to Overall Grade(%)		50
Contribution of Final Examination to Overall Grade(%)		50
Total(%)		100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration (Hour)	Total Workload (Hour)
Midterm exam	1	3	3
Preparation for Quiz	2	3	6
Individual or group work	14	3	42
Preparation for Final exam	1	35	35
Course hours	14	3	42
Preparation for Midterm exam	1	20	20
Laboratory (including preparation)
Final exam	1	3	3
Homework
Total Work Load			151
Total Work Load / 30 (h)			5.03
ECTS Credit of the Course			4

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3	LO4	LO5
K1	X	X	X	X	X
K2
K3
K4
K5	X	X	X	X	X
K6	X	X	X	X	X
K7	X	X	X	X	X