TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	4
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	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 DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The course will examine Turkish Tax Procedure Act and Turkish tax system and practices.
COURSE CONTENTS	WEEK TOPICS 1st Week Introduction, Aims and Importance of Course, Practice of Tax Procedure Act 2nd Week Assessment of Tax, Methods of Assessments and Practices 3rd Week Notice of Tax Assessment and Practices 4th Week Practices are Related Payable of Tax and Other Circumstances 5th Week Tax Audit Practices 6th Week Some Documents and Application Forms are Related with Tax Affairs 7th Week Income Tax Practices 8th Week Midterm Exam 9th Week Practices are Related with Income Schedules 10th Week Declaration of Income, Giving of Income Tax Return, Assessment and Taxation 11th Week Corporation Tax Practices 12th Week Wealth Tax Practices, Wealth Transfers Tax Practices 13th Week Expenditure Tax Practices (Value Added Tax) 14th Week Expenditure Tax Practices (Other Expenditure Taxes)
RECOMENDED 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
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)	No