| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | 190500304103 | TAX LAW | Elective | 2 | 4 | 4 |
|
| 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 |
| 1 | Students taking this course will be able to evaluate general structure of Turkish Tax System. | | 2 | Students will be able to discuss the importance and impacts of various taxes on the behaviour of individuals. | | 3 | Students 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 |
|
| 1 | Subject and sources of Turkish tax law | | | | 2 | Implementing of tax codes | | | | 3 | The basic tax concepts- I | | | | 4 | The 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 | | | | 11 | Taxation 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 | | | | 15 | Final | | |
|
| Recommended or Required Reading |
|
| Planned Learning Activities and Teaching Methods |
|
| 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 |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 10 | 10 |
| Final Examination | 1 | 20 | 20 |
| Self Study | 14 | 6 | 84 |
| Individual Study for Mid term Examination | 1 | 3 | 3 |
| Individual Study for Final Examination | 1 | 10 | 10 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
|
| * 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
|