Information Package
baskent.edu.tr

Program of Accounting and Tax Application

MVE171

TAX LAW

Course Code
MVE171
Semester
-
Theory+Practice
3 + 0
ECTS
4
Course TypeElective Course
Course LevelAssociate Degree
Year of Study-
Semester-
ECTS4
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Prepare tax returns.
  2. Give solutions for tax disputes.
  3. Explain the various types of taxes within the Turkish tax system.
  4. Explain the Turkish tax value.
  5. Can do the necessary transactions in the tax office.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsSBM107 Introduction to Law
Course DescriptionThe objective of the course is to teach the basic concepts of taxation law and taxation system in Turkey and to introduce the various tax types.
Course Contents
WEEK TOPICS
1st Week The topic of tax law, resources, time and place in terms of taxation implementation
2nd Week The parties to the tax (Tax Administration-payers)
3rd Week Events lead to tax, calculation, notification and collection
4th Week Auditing , durations
5th Week Preservation of tax receivables
6th Week Tax disputes and resolution
7th Week Tax offenses and penalties
8th Week Midterm exam
9th Week Turkish taxation system
10th Week Income tax
11th Week Corporate Tax
12th Week Value added Tax, Special Consumption tax
13th Week Customs tax, stamp tax, Bank procedure tax
14th Week Wealth through taxes (motor vehicles, real estate, probate and inheritance tax)
15th Week Review
Recommended or Required Reading- Vergi Hukuku (Bilici, N.)
- Türk Vergi Sistemi (Anadolu Üniversitesi Yayını)
- Vergi Hukuku (Erginay, A.)
- Varying legal provisions (Official Journal)
Planned Learning Activities and Teaching Methods
  • Lecture
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 50
Total(%) 50
Contribution of In-term Studies to Overall Grade(%) 50
Contribution of Final Examination to Overall Grade(%) 50
Total(%) 100
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4 LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10