| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Understand and explain the composition of taxation and its functions.
- Explain the principles of tax law and its general concepts.
- Explain the general structure of Turkish tax system.
- Understand and implement Income Tax Law.
- Understand and implement Corporate Tax Law.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course focuses on the law of Income and Corporate Taxes in terms of accounting applications. The concept of legislation, taxpayer, taxable income, tax cut, determination of income, exemption, declaration of taxes, exceptions and deductions are taken into account on an applied basis. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction |
|
2nd Week |
General systematic of Turkish tax system |
|
3rd Week |
General Principle of Taxation |
|
4th Week |
Procedure and Elements of Taxation I |
|
5th Week |
Procedure and Elements of Taxation II |
|
6th Week |
Tax penalties |
|
7th Week |
Tax disagreements and solutions |
|
8th Week |
Midterm |
|
9th Week |
Procedure and Elements of Income Taxation I |
|
10th Week |
Procedure and Elements of Income Taxation II |
|
11th Week |
Procedure and Elements of Income Taxation III |
|
12th Week |
Procedure and Elements of Corporate Taxation I |
|
13th Week |
Procedure and Elements of Corporate Taxation II |
|
14th Week |
Procedure and Elements of Corporate Taxation III |
|
15th Week |
General Review |
|
| Recommended or Required Reading | BİLİCİ, Nurettin "Vergi Hukuku", 21.Baskı, Seçkin Yayıncılık, Ankara, 2009 |
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| 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 |
1 |
4 |
4 |
| Individual or group work |
14 |
8 |
112 |
| Preparation for Final exam |
1 |
13 |
13 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
10 |
10 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
4 |
30 |
120 |
| Quiz |
1 |
1 |
1 |
| Total Work Load | 304 |
| Total Work Load / 30 (h) | 10.13 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
