Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
140400105101TAX LAW AND TURKISH TAXING SYSTEMCompulsory354
Level of Course Unit
First Cycle
Objectives of the Course
The aim of this course is to make students familiar with the basic principles and concepts of tax law and Turkish tax system.
Name of Lecturer(s)
Prof. Dr. Şevki Özbilen
Learning Outcomes
1Students taking this course will be able to evaluate general structure of Turkish Tax System.
2Students will be able to discuss the importance and impacts of various taxes on the behaviour of individuals.
3Students will be able to analyze relationship between economics and (tax) law.
Mode of Delivery
Daytime Class
Prerequisites and co-requisities
NONE
Recommended Optional Programme Components
Course Contents
This course includes the general structure of Turkish Tax System, economic effects of taxes, evaluation of Turkish tax system.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1 Subject and sources of Turkish tax law
2Implementing of tax codes
3The basic tax concepts- I
4The basic tax concepts- II
5 General structure of Turkish tax system
6 Taxes on income, taxes on wealth and wealth
7 Tax liability and kinds of liabilities
8 Midterm 1
9 Taxation of individuals:Income tax-I
10 Midterm exam
11Taxation of individuals:Income tax-II
12 Taxation of individuals:Income tax-III
13 Taxation process and paying of income tax
14 Taxation of companies: Corporation tax
15Final
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Language of Instruction
Turkish
Work Placement(s)
NONE
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Self Study148112
Individual Study for Mid term Examination111
Individual Study for Final Examination111
TOTAL WORKLOAD (hours)116
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
PO
11
PO
12
PO
13
PO
14
PO
15
PO
16
PO
17
LO1              3  
LO2              4  
LO3               4 
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476 226 13 14 • e-mail: info@igdir.edu.tr