TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Professor Abdurrahman Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Understand and explain the composition of taxation and its functions. 2) Explain the principles of tax law and its general concepts. 3) Explain the general structure of Turkish tax system. 4) Understand and implement Income Tax Law. 5) Understand and implement Corporate Tax Law.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	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
RECOMENDED OR REQUIRED READING	BİLİCİ, Nurettin "Vergi Hukuku", 21.Baskı, Seçkin Yayıncılık, Ankara, 2009
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion
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 WORKLOAD	Activities Number Hours Workload 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 Workload 304 Total Workload / 30 10,13 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No