Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
1301008212006TURKISH TAX SYSTEMElective475
Level of Course Unit
First Cycle
Objectives of the Course
The aim of the course is teaching Turkish tax systems details and to enable students to develop in tax.
Name of Lecturer(s)
Doç.Dr. Metin KAradağ
Learning Outcomes
11- To be able to understand the types and importance of Turkish tax system.
22- To be able to explain the roles of Turkish tax system in general economics.
33- To be able to understan the tax system that has important role to use the economic policy and depending on this, analyse efficiency of taxation policy
44- To be able to synthesize taxation policies in Tukey.
Mode of Delivery
Face to Face
Prerequisites and co-requisities
none
Recommended Optional Programme Components
None
Course Contents
Determination of Scope of Turkish tax law. The definition of Income tax and income tax liability. The explanation of types of income en detail. The determination of tax imposition and consolidation of income. The explanation of corporate tax. The information of consumption taxes, inheritance and gift tax, Real estate tax, motor vehicles tax. Finally explanation of taxation in Turkey
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Scope of Turkish tax law Reading
2Income tax: Definition and types of income tax liabilityReading
3Types of income, exemption, exculision,discountsReading
4Tax base, filling systemReading
5Consolidation of income,tax shedule Reading and Homework Presentation
6Tax imposition Reading
7Corporate tax Reading and Homework Presentation
8Midterm Exam
9Consumption taxes; VAT, Banking and insurance transaction tax Research Homework
10Consumption taxes; VAT, Banking and insurance transaction tax Reading and Homework Presentation
11Taxation of wealth; inheritance and gift taxReading
12Real estate tax, motor vehicles tax Reading and Homework Presentation
13Local government taxation Reading and Homework Presentation
14Taxation in Turkey Reading and Homework Presentation
15Taxation in Turkey Discussion
16Final Exam
Recommended or Required Reading
Tosuner, M., Arıkan, Z.,(2008), Türk Vergi Sistemi, Maliye bölümü masaüstü yayıncılık birimi, İzmir Senyuz, D.(2003) Turk Vergi Sistemi, Ezgi Kitabevi
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination10220
Final Examination20240
Attending Lectures16348
Practice8216
Self Study7214
Individual Study for Homework Problems818
TOTAL WORKLOAD (hours)146
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
LO15541454344
LO22353523523
LO35543353555
LO45541541423
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr