| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 150400305111 | TAX LAW AND TURKISH TAX SYSTEM | Elective | 3 | 5 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| The aim of this course is to provide competence on Turkish Tax System and to give information about tax law at national and international level. |
| Name of Lecturer(s) |
| Prof. Dr. Şevki ÖZBİLEN |
| Learning Outcomes |
| 1 | 1. Define different tax concepts and procedures under Turkish tax system;
| | 2 | 2. Define the principles and practices of tax laws;
| | 3 | 3. Be able to apply certain procedures to cases in Turkey and international taxation;
| | 4 | 4. Explain the basic principles of income tax, corporate tax and VAT practices;
| | 5 | 5. Identify the needs for tax planning and efficient tax structuring;
| | 6 | 6. Will be able to define transfer pricing concepts and problems. |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Legal processes related to collection of tax receivables.
Tax offenses and penalties.
Legal regulations related to tax law. |
| Weekly Detailed Course Contents |
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| 1 | Tax law definition | | | | 2 | The source of tax law | | | | 3 | Tax law interpretation | | | | 4 | Parties in taxation | | | | 5 | Taxation, accruals and notifications | | | | 6 | Depreciation | | | | 7 | Taxpayer obligations | | | | 8 | Mid-Term Exam | | | | 9 | Information collection process and tax audits tax disputes | | | | 10 | Introduction to Income Taxes | | | | 11 | Corporation tax | | | | 12 | VAT | | | | 13 | Other taxes | | | | 14 | Tax planning and tax structuring | | | | 15 | Final Exam | | |
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| Recommended or Required Reading |
| Course Books:
1. Doğan ŞENYÜZ, Mehmet YÜCE ve Adnan GERÇEK, Vergi Hukuku, Ekin Yay.
Other Reference(s):
1. Nurettin BİLİCİ, Vergi Hukuku, Seçkin Yay.
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 12 | 3 | 36 |
| Individual Study for Mid term Examination | 7 | 5 | 35 |
| Individual Study for Final Examination | 10 | 6 | 60 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | | | | | | | | | | | | | | LO2 | 3 | 3 | | | | | | | | | | | | | | LO3 | 3 | 3 | | | | | | | | | | | | | | LO4 | 3 | 3 | | | | | | | | | | | | | | LO5 | 3 | 3 | | | | | | | | | | | | | | LO6 | 3 | 3 | | | | | | | | | | | | |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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