At the end of this course, the students; 1) Will be able to gain tax notion, 2) Will be able to learn taxation rules and tax law, 3) Will be able to practice of tax law, 4) Will be able to discuss tax subjects, 5) Will be able to ımprove suggestions.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
None
COURSE DEFINITION
Tax Law and Its Basic Principles, Tax Procedure Law, Basic Concepts and Applied Examples About Income Tax and Corporate Tax, Applications are the main issues of this course.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Introduction, General principles of tax law,
2nd Week
Sources of tax law,
3rd Week
Interpretation of tax rules,
4th Week
Tax assessment,
5th Week
Notification of tax,
6th Week
Realization and payment of tax,
7th Week
Tax audit,
8th Week
Midterm
9th Week
Tax crimes and defaults, penalties,
10th Week
Solving taxation problems,
11th Week
Taxes on individual income, and practices
12th Week
Taxes on corporation income and tax practices
13th Week
Taxes on wealth and wealth transfers,
14th Week
Taxes on expenditures
RECOMENDED OR REQUIRED READING
1) AKDOĞAN, Abdurrahman, Vergi Hukuku ve Türk Vergi sistemi,ANKARA 2) ÖNCEL, Mualla-Kumrulu, Ahmet - Çağan, Nami; Vergi Hukuku. Ankara. 3) KIRBAŞ, Sadık: Vergi Hukuku, Ankara. 4) KARAKOÇ, Yusuf: Genel Vergi Hukuku, Ankara.
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 WORKLOAD
Activities
Number
Hours
Workload
Midterm exam
1
1
1
Preparation for Quiz
2
4
8
Individual or group work
13
3
39
Preparation for Final exam
1
20
20
Course hours
14
3
42
Preparation for Midterm exam
1
15
15
Laboratory (including preparation)
Final exam
1
1
1
Homework
2
12
24
Total Workload
150
Total Workload / 30
5
ECTS Credits of the Course
5
LANGUAGE OF INSTRUCTION
Turkish
WORK PLACEMENT(S)
No
KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
